The rubber hsn code for most rubber articles, such as O rings, gaskets, oil seals, bushes, rollers and mats, is 4016, the heading for other articles of vulcanised rubber, and GST on them is 18%. Rubber bands under the same heading are 5%, and erasers are nil.
Natural rubber in primary forms is 5%, while rubber sheets (4008), hoses (4009) and belts (4010) are 18%. This page lists the rubber headings, a rubber parts maker's bill and the lines between rubber, plastic and textile articles. Machine parts are on the machinery page.
Rubber products: codes and GST rates
Item / HSN / GST- Natural rubber, sheets and latex5%Primary forms
- Synthetic rubber18%Primary forms
- Rubber sheets, strips and profiles18%Vulcanised, not hard rubber
- Rubber hoses and tubes18%With or without fittings
- Conveyor and V belts18%Transmission belting
- O rings, gaskets and oil seals18%Vulcanised rubber seals
- Rubber bushes and mountings18%Anti vibration parts
- Rubber rollers18%Printing and industrial rollers
- Rubber floor mats18%Floor coverings of rubber
- Rubber bands5%Specific entry
- ErasersNilNil list
- Rubber gloves, household18%Surgical gloves 5%
Quick facts
HSN heading
4016: other articles of vulcanised rubberGST rate
18% (9% CGST + 9% SGST)Lower rates
Rubber bands 5%, natural rubber 5%, erasers nilRate before the reform
Rubber bands 12%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
3926 for rubber parts
Rubber hsn code and gst rate table
| Heading | Goods | GST |
|---|---|---|
| 4001 | Natural rubber, latex, smoked sheets | 5% |
| 4002 | Synthetic rubber | 18% |
| 4005 | Compounded rubber, unvulcanised | 18% |
| 4008 | Plates, sheets, strip, rods, profiles | 18% |
| 4009 | Tubes, pipes, hoses | 18% |
| 4010 | Conveyor and transmission belts | 18% |
| 4011 | New pneumatic tyres | 18% (tractor and cycle tyres 5%) |
| 4015 | Gloves and apparel of rubber | 18% (medical gloves 5%) |
| 4016 91 | Floor coverings and mats | 18% |
| 4016 92 | Erasers | Nil |
| 4016 93 | Gaskets, washers, seals, O rings | 18% |
| 4016 99 | Other articles, bushes, rollers, bands | 18% (rubber bands 5%) |
4016 hsn code gst rate and 8 digit lines
Heading 4016 covers articles of vulcanised rubber other than hard rubber. The general entry is 18%, with rubber bands at 5% and erasers nil. At 8 digits, O rings and seals sit under 4016 93, floor mats under 4016 91, and many moulded parts such as bushes, grommets and rollers under 4016 99.
O ring and oil seal hsn code
O rings, gaskets, washers and oil seals of rubber are 4016 93 at 18%. Seals made mainly of metal or combined metal and rubber with the metal giving the character go to 8484. See machinery.
Rubber sheet and rubber roller hsn code
Plain rubber sheets, strips and profiles, such as rubber sheets for packing and flooring, are 4008 at 18%; thickness and colour make no difference. Rubber rollers used in printing and textile machines are articles under 4016 99, or parts of the machine if made specially for it. Both are 18%.
Rubber band hsn code and gst rate
Rubber bands are 4016 99 and have a specific 5% entry in Schedule I. Erasers are nil. Rubber bands were 12% before the reform, so office suppliers and banks buying them in bulk now pay less tax. See stationery.
Rubber parts maker's bill
Rubber parts unit to an auto parts maker: Rubber bushes, HSN 4016 99, 5,000 pieces, Rs 40,000. O rings, HSN 4016 93, 10,000 pieces, Rs 15,000. Taxable value Rs 55,000. IGST 18% Rs 9,900. Total Rs 64,900.
Rubber, plastic or textile
- Articles of plastic, such as PVC mats, go to Chapter 39; see plastics.
- Rubberised textile fabrics are Chapter 59.
- Footwear with rubber soles is Chapter 64; see footwear.
- Tyres are 4011; see tyres.
Rubber parts makers should take this Chapter 40 guide as background. Material content and purpose decide the line, so check the GST portal entry and ask a GST practitioner or chartered accountant about parts made specially for a machine.
Frequently asked questions
What GST rate applies to rubber products?
Most rubber articles under 4016 are 18%. Rubber bands are 5%, natural rubber is 5% and erasers are nil.
What is the 4016 hsn code?
4016 covers other articles of vulcanised rubber, such as O rings, bushes and rollers.
What is the O ring hsn code?
Rubber O rings are 4016 93, at 18%.
What is the rubber band hsn code and gst rate?
Rubber bands are 4016 99, at 5%.
What is the rubber sheet hsn code?
Rubber sheets are 4008, at 18%.