Rate of GST payable for Rubber and rubber products in India

 


GST on Rubber products in India


Click here to know GST exempted list

 

Rubber and Rubber articles falls under HSN code chapter 40 of GST commodity tariff schedule.  The details about GST rate changes for sale of Rubber and Rubber articles are being updated here.  The notification changes on exemptions for GST for sale of Rubber and Rubber articles and other circulars related to GST on Rubber and Rubber articles are updated in this website.

 

Update on 18th May, 2017: GST rates on goods

 

NIL GST RATE;

1. Condoms and contraceptives [GST HSN chapter code 4014]

 

5% GST RATE;

1. Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip [GST HSN chapter code 4001]

2. Toy balloons made of natural rubber latex [GST HSN chapter code 4016]

3. Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws [GST HSN chapter code 4011, GST HSN chapter code 4013]

 

12% GST RATE;

1. Latex Rubber Thread [GST HSN chapter code 4007]

2. Surgical rubber gloves or medical examination rubber gloves [GST HSN chapter code 4015]

3. Nipples of feeding bottles [GST HSN chapter code 4014]

 

18% GST RATE;

All goods not specified elsewhere

1. GST HSN chapter code 4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 4001 with any product of this heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobuteneisoprene (butyl) rubber (IIR), Ethylene-propyleneNon-conjugated diene rubber (EPDM)

2. GST HSN chapter code 4003 Reclaimed rubber in primary forms or in plates, sheets or strip.

3. GST HSN chapter code 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.

Reduced GST Rates on 06th October, 2017

                                                                                       earlier rate           new rate

4004 00 00           Rubber waste, parings or scrap             18%                 5%

 

4. GST HSN chapter code 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip 5. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.

6. GST HSN chapter code 4007 Vulcanised rubber thread and cord, other than latex rubber thread.

7. GST HSN chapter code 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.

8. GST HSN chapter code 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).

9. GST HSN chapter code 4010 Conveyor or transmission belts or belting, of vulcanised rubber.

10. GST HSN chapter code 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps].

11. GST HSN chapter code 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves].

12. Erasers [GST HSN chapter code 4016].

 

Revised GST Rates on 10th November, 2017

                                                                             Present rate        new rate

40           Specified parts of aircraft, namely,           18%                 5%

                aircraft tyres [40113000];

 

Reduced GST rates on 11 June 2017, click here for details

 

28% GST RATE;

1. New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles etc [GST HSN chapter code 4011] [other than of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws.]

 

Reduced GST Rates on 11th June 2017

                                                                                                Earlier rate               new rate

4011      Rear Tractor tyres and rear tractor tyre tubes            28%                        18%

 

2. Retreaded or used tyres and flaps [GST HSN chapter code 4012]

3. Inner tubes of rubber [GST HSN chapter code 4013] [other than of a kind used on/in bicycles, cycle - rickshaws and three wheeled powered cycle rickshaws.]

 

Revised GST Rates on 10th November, 2017

                                                                                                        Present rate      new rate

4013      Inner tubes of rubber [other than of a kind used               28%                18%

              on/in bicycles, cycle-rickshaws  and  three  wheeled

              powered  cycle  rickshaws;  and  Rear Tractor tyre tubes]

 

4. Other articles of vulcanised rubber including Floor coverings and mats, rubber boats or dock fenders, air mattress, rubber cots on textile industry, cushions, of vulcanised rubber (other than erasers) [GST HSN chapter code 4016]

 

Reduced GST Rates on 9th September 2017

                                                                                                             Present GST rate        Reduced GST rate

              4016                       Rubber bands                                                   28%                             12%

              4016                       Rice rubber rolls for paddy de-husking          28%                              18%

                                                machine


Revised GST Rates on 10th November, 2017

                                                                                                            Present rate      new rate

4016           Other articles of vulcanised rubber other than                28%                 18%

[other        hard rubber (other than erasers and rubber bands)

than 4016 92 00]

  

5. Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and cyclostyling rollers) [GST HSN chapter code 4017]

 

Reduced GST Rates on 06th October, 2017

                                                                              earlier rate           new rate

4017 00 20           Hard Rubber waste or scrap        28%                   5%


Revised GST Rates on 10th November, 2017

                                                                                                     Present rate        new rate

4017       Hard rubber (for example ebonite) in all forms,             28%                   18%

              other than waste and scrap; articles of hard rubber

  

Reduced GST rates on 11 June 2017, click here for details

 

Amendments on 3rd June, 2017

In Chapter 40,  (i) in the 12% rate column, the entry “4 - Erasers [GST HSN chapter code 4016].” may be added. (ii) in the 18% rate column, the entry No. 12 “Erasers [GST HSN chapter code 4016].” may be omitted.  [Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners (GST HSN chapter code 7310 or GST HSN chapter code 7326) and Pencils, crayons (GST HSN chapter code 9609) are at 12%].

 

Rate of GST payable for Rubber and rubber products in India

In India, GST is payable on rubber and rubber products.  However, some of the items under HSN code 40 are expected to be exempted from paying GST.  The list of exemption commodities under GST is expected to be released soon.

 

Agriculture is the root of Economy hence government focuses with top priority to encourage agriculture sectors.   So agriculture commodities and agricultural services is expected to be exempted from paying GST.  The GST exemption list is being published soon by GST authorities in India.

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

 

GST rate payable for goods or service, click here


Click here to know GST exemption list of goods and service

 

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn GST in regional language

 

Export benefit schemes in India

How to import goods to India?

Export procedures and documentation

 

GST amount of rate on Natural rubber

GST taxable rate on Synthetic rubber business

Rate of GST on Waste, parings and scrap of rubber business

GST imposed rate on Compounded rubber

GST amount of rate on Vulcanised rubber thread and cord business

GST on Handmade safety matches

GST percentage on Latex Rubber Thread business

GST scheduled rate on sale or purchase of Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber

GST payable rate on Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).

GST amount of rate on Conveyor or transmission belts or belting, of vulcanised rubber

Reduced GST scheduled rate on purchase or sale of Rear Tractor tyres and tubes

GST on Rear Tractor tyres and rear tractor tyre tubes

GST slab rate on sale or purchase of New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles etc

GST amount of rate on Re-treaded or used tyres and flaps

GST amout of rate on Inner tubes of rubber

GST slab rate on Nipples of feeding bottles made of rubber

Plastic bangles is sales on No need to pay GST

Nil tariff of GST on sale of Condoms and contraceptives

GST percentage on Surgical rubber gloves business

GST scheduled rate on Rubber articles of apparel and clothing accessories

Payable GST on Toy balloons made of natural rubber latex business

GST on Rubber Erasers

GST levied rate on vulcanised rubber

GST scheduled rate on Reclaimed rubber in primary forms or in plates

GST payable rate on Pneumatic tyres or inner tubes business

GST rate on Hygienic or pharmaceutical articles made of rubber

Rate of GST for embroidery, special woven fabrics, tufted textile fabrics

GST for textile articles, laminated textile fabrics, impregnated or coated textile fabrics, textile articles

GST rate tariff for Crocheted fabrics and knitted fabrics

GST for knitted or crocheted clothing accessories, articles of apparels.

Tariff rate of GST for articles of not knitted or not crocheted apparel and clothing

GST rate for made up textile articles, clothing and worn textiles, sets

GST for Gaiters, Footwear parts, gaiter parts, footwear

Interest on delayed payment of tax, CGST Act, 2017

Tax deduction at source, CGST Act, 2017

Transfer of input tax credit, CGST Act

Refund of tax, CGST Act, 2017

Consumer Welfare Fund,CGST Act, 2017

CGST Act, 2017 Self-assessment

IGST Act,2017, Special provision for payment of tax by a supplier

Zero rated supply, IGST Act,2017

GST tax payment through Bank counter

Functions of Pr.CCA,CBEC AND AG of the States under GST Payments

e-PAOs of Centre and e-Treasuries of State Governments under GST

Functions of RBI (e kuber) under GST Tax payments

Functions of e FPBs of Banks in GST tax payments

Functions of GSTN under mode of payment of GST

Procedures of GST payment through Internet Banking

GST payment through Internet Banking

How does e-payment of GST work?

Modes of GST payment

How to fill GST tax challan online?

 

How to make DA mode of payment safe

How to make delay in delivery of Shipment?

How to minimize import cargo clearance time? An open logic proposal to WTO

How to obtain a duplicate BL, if original bill of lading lost.

 How to obtain GSP - Certificate of Origin?

 How to obtain Phyto sanitary certificate. What is phytosanitary certification

How to obtain waiver on detention/ demurrage on imported goods/container from Shipping company/CFS

What is Manifest Hold by US customs on import

 What is MET exam in US import customs clearance

 What is Nominated cargo or Routing order shipment

 What is NVOCC? How NVOCC can provide better rate than the main shipping carriers

 What is packing credit in export business?

 

 

The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

Amount of GST tax on waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtain their form

What is the GST rate on compounded rubber, unvulcanised, primary forms?

How much GST on uvula rubber forms not elsewhere mentioned & uvula rubber articles?

GST tariff on vulcanized rubber thread and cord in India

Indian GST charges on plates, sheets, profile shapes etc., soft vulc rubber

GST duty on tubes, pipes & hoses of unhard vulcanized rubber

GST tax for conveyor or transmission belts or belting of vulcanized rubber

Goods and Service Tax rate on natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip

Goods and Service Tax slab on reclaim rubber in primary forms/plates, sheets/strip

GST slab on synthetic rubber & factice in primary forms etc.; mixtures of natural rubber or gums with synthetic rubber or factice, in primary forms

GST slab rate on new pneumatic tires, of rubber

Slab GST on retread or used pneu tires, solid tires etc., rubber

Rate of GST slab on inner tubes for tires

Tax of GST on hygienic or pharm articles of unhard vulcan rubber

GST expenses on apparel & access of unhard vulcanized rubber

Total GST charges on articles not elsewhere mentioned of unhanded vulcanized rubber

Total GST rate on hard rubber in all forms: articles of hard rubber

 

No GST tax on sale of Condoms and contraceptives


Comments


R.Dharmaraja: We want to know the GST tariff for rubber chemicals such as rubber accelerators, anti oxidants, zinc oxide, stearic acid, carbon black, silica powder, china clay, petroleum oils etc. We are not able to locate them as we don't know their respective tariff code. Can anyone help?

anup kumar: We want to know the GST tariff for rubber chemicals such as rubber accelerators, anti oxidants, zinc oxide, stearic acid, carbon black, silica powder, sulphur, china clay, petroleum oils, sale of rubber scrap etc. We are not in a position to identify under which slap the above come. Shall be thankful if you can provide us the same.

Dipankar choudhury: Sir, I want to know the gst rate on rubber sheet business.Is gst good for upcoming rubber market in India ?plz reply.

Rajiv kumar: being rice industries is agriculture industries, Gst rate for rubber roll used in this industry,also rate of ball bearing used in this industry

JOSHY GEORGE: Please inform the GST Rate for Flat Transmission Belts.

Ramesh buddanavar: Rate of tax all rubber products

Ramesh buddanavar: Rate of tax all rubber products

Poovannan: We need to know the GST rates for invoicing of Peelable solder mask and SMT glue (manufactured based on Natural Latex) for within Tamil nadu and other states

K kashirajan : I want know gst for scrap tyres tubes flaps

Nayaz Ahamed : Tyres tex old rate in GST new GST tex rate in

Vipin agarwal: I want to know gst rates on tractor clutch plates and filters

shaji P.P: what is the GST rate of 4 inch victaulic gasket

Naitik patel: I Want to know GST rate For Conveyor Roller & Pulley with rubber Lagging ?

Poonam: Waht is the gst rate of gaskets parts

DYCE: what is the GST rate of 4" Victaulic gasket used for water piping system

Anish: Hi good morning Sir, Your blog post about import and export has always been so informative, thank you for taking out time and writing articles for us to read and learn. I am currently working for a sports flooring company in India we make badminton courts basketball and other sports flooring etc so i am quite confused about the gst ratings for this particular business. is 18% or 28%. can you please help me out???? looking forward to your reply.

c.nagaraj : i am regularly purchasing scrap tyres from govt transport by tender which is not reuseable but is soft rubber from which granules can be obtained from as per hsn code 4004 but these scrap tyres do not have any specific code but are in full shape and form for which the concerned seller are leving higher rate of tax for tyres of scrap which entirely different from used tyres kindly clarify scrap tyres do come in hsn 4004

Deepak: I am manufacturers of plastic products. We have gst number. But my party don't have gst number. Because his turnover is not more than 5 lakes. My party is in madhyapradesh and I am in Mumbai. In that case can I sell our materials to that party. Please guide me.

kapil singla: notified no of rice rubber rolls for paddy dehusking machine

Anand Jaiswal: Sir Hume ye jaanana hai Ki HSN code 4010 per bhi gst 5% ho gaya hai ya nahi

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