HSN Code 40159091 -- – Articles of apparel and clothing accessories (including gloves, mittens and mitt (GST Rate 5%)

HSN Code 40159091

Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber - other : - other : diving suits

HSN40159091

Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubber other than hard rubber - other : - other : diving suits

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 4015
Subheading: 401590
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Articles of apparel and clothing accessories (including gloves, mittens and mitt. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 40159091?
HSN Code 40159091 is the official Harmonized System of Nomenclature code for Articles of apparel and clothing accessories (including gloves, mittens and mitts) for all purposes, of vulcanised rubbe, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 40159091?
HSN Code 40159091 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 40159091 belong to?
HSN Code 40159091 falls under Chapter 40 -- Rubber and articles thereof of the GST tariff.
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