Surgical Gloves HSN Code 4015 and GST Rate
Surgical and medical examination gloves of rubber (latex and nitrile).
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- HSN code
- 4015
- GST rate
- 5%
- Chapter
- 40: Rubber
- Before 22 Sep 2025
- 12%
What is the HSN code for surgical gloves?
Surgical Gloves falls under HSN 4015, in chapter 40 (Rubber).
Under the 2022 HS, medical gloves have their own subheading, 401512. GST 2.0 cut surgical and examination gloves to 5%. Other rubber gloves of 401519, such as kitchen gloves, and plastic gloves of chapter 39 are taxed differently.
| Code | Description |
|---|---|
| 401512 | Gloves of vulcanised rubber of a kind used for medical, surgical, dental or veterinary purposes |
| 401519 | Other rubber gloves (household, industrial) |
GST rate on surgical gloves
The GST rate on surgical gloves is 5%. Before 22 September 2025 it was 12%. 5% on surgical and medical examination rubber gloves (12% before 22 September 2025). Household and industrial rubber gloves are not part of that entry.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 4015 |
| Above Rs 5 crore | 6 on every invoice | 401512, 401519 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 40 |
Sample GST invoice line for surgical gloves
Here is how a line for surgical gloves looks on a tax invoice within one state: 100 × box of 100 at Rs 350.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Surgical Gloves | 4015 | 100 × box of 100 | 350.00 | 35,000.00 | 875.00 | 875.00 | 36,750.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,750.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 40 at a glance
Chapter 40 (Rubber) covers: Natural and synthetic rubber and articles of rubber such as tyres, tubes and gloves.
Other pages in chapter 40
Related HSN codes
Products often bought, sold or invoiced together with surgical gloves:
الأسئلة الشائعة
What is the HSN code for surgical gloves?
Surgical Gloves falls under HSN 4015: surgical and medical examination gloves of rubber (latex and nitrile). Common 6 digit codes are 401512 for gloves of vulcanised rubber of a kind used for medical, surgical, dental or veterinary purposes and 401519 for other rubber gloves (household, industrial).
What is the GST rate on surgical gloves?
5% on surgical and medical examination rubber gloves (12% before 22 September 2025). Household and industrial rubber gloves are not part of that entry.
How many digits of the surgical gloves HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 4015 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 401512, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.