GST Rate for Rubber and Rubber Products

The GST rate for all products and services have been notified by the GST Council. GST rate for both goods and services has been fixed at five slabs, namely NIL, 5%, 12%, 18% and 28%. In this article, we look at the GST rate for rubber and rubber products in India.

HSN Code for Rubber and Rubber Products

GST rate for goods is fixed based on the HSN code. HSN or Harmonized System Nomenclature is an international system for classifying goods in international trade adopted by more than 200 countries. Hence, the GST Council decided to adopt the HSN Code system as the basis for fixing GST rates to ensure harmonization with Customs regulations.

0% GST for Condoms

Condoms and contraceptives are the only produce products that do not attract any GST. All other rubber products attract a GST of 5% to 28% as follows:

Rubber and Rubber Products Attracting 5% GST

The following types of rubber and rubber products attract 5% GST in India:

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or plates, sheets or strip
Toy balloons made of natural rubber latex
Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws and three-wheeled powered cycle rickshaws

Rubber and Rubber Products Attracting 12% GST

The following types of rubber and rubber products attract 12% GST in India:

Latex Rubber Thread
Surgical rubber gloves or medical examination rubber gloves
Nipples of feeding bottles

Rubber and Rubber Products Attracting 18% GST

The following types of rubber and rubber products attract 18% GST in India:

Synthetic rubber and factice derived from oils, in primary forms or plates, sheets or strip; in primary forms or plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobuteneisoprene (butyl) rubber (IIR), Ethylene-propylene and Non-conjugated diene rubber
Reclaimed rubber in primary forms or in plates, sheets or strip
Waste, parings and scrap of rubber (other than hard rubber) and powders and granules
Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip
Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanized rubber
Vulcanized rubber thread and cord, other than latex rubber thread
Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber
hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
Conveyor or transmission belts or belting, of vulcanized rubber
Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber
Erasers

Click here to read on GST Rate for Machinery, Mechanical Equipment and Boilers

Rubber and Rubber Products Attracting 28% GST

The following types of rubber and rubber products attract 28% GST in India:

New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motorcycles and others
Retreaded or used tyres and flaps
Inner tubes of rubber other than of a kind used on/in bicycles, cycle - rickshaws and three-wheeled powered cycle rickshaws
Other articles of vulcanized rubber including Floor coverings and mats, rubber boats or dock fenders, air mattress, rubber cots for textile industry, cushions, of vulcanized rubber
Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and cyclostyling rollers)

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Frequently Asked Questions

Common questions about GST Rate for Rubber Products in India.

Condoms and contraceptives are the only rubber products that do not attract any GST. The article states that condoms and contraceptives have a 0% GST rate.

No, rubber and rubber products attract different GST rates ranging from 5% to 28%, depending on the type of product. The article provides a detailed breakdown of various rubber products and their respective GST rates.

The article mentions that natural rubber, balata, gutta-percha, guayule, chicle, and similar natural gums in primary forms or plates, sheets, or strips attract a GST rate of 5%.

No, toy balloons made of natural rubber latex are specifically mentioned as attracting a 5% GST rate, which is the lowest slab for rubber products.

Surgical rubber gloves or medical examination rubber gloves attract a GST rate of 12%, according to the information provided in the article.

No, the article makes a distinction. While new pneumatic tyres used in motor cars, buses, lorries, aircraft, motorcycles, and others attract a 28% GST rate, pneumatic tyres or inner tubes used on bicycles, cycle-rickshaws, and three-wheeled powered cycle rickshaws are taxed at a lower 5% rate.

Rubber hoses, conveyor belts, and transmission belts made of vulcanized rubber (other than hard rubber) attract an 18% GST rate, as mentioned in the article.

No, the article specifies that articles of apparel and clothing accessories (including gloves, mittens, and mitts) made of vulcanized rubber (other than hard rubber) attract an 18% GST rate, while those made of hard rubber may have a different rate.

The article states that "other articles of vulcanized rubber," including floor coverings and mats, attract the highest 28% GST rate.

Yes, the article specifically mentions that hard rubber and articles of hard rubber (including printers rollers, textile rollers, and cyclostyling rollers) attract a 28% GST rate.