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Verified Category: Rubber

HSN Code 4014

Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber

Current GST Rate
18%
Verified ✓
Rate noteRate varies within this heading — 0%: Condoms and contraceptives; 5%: Nipples of feeding bottles; 18%: Hygienic or pharmaceutical articles (including teats),…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 4014 specifically identifies hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 4014 on all Tax Invoices for hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 4014

"Classifying hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Rubber category. AasanKhata automatically monitors these shifts for you."