GST-Rate-for-Rubber

GST Rate for Rubber and Rubber Products

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)

Use this tool to find GST rate for all goods and services in India.

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