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%
Reduced GST Rates on 22nd December, 2018
Present rate new rate
Re-treaded or used pneumatic tyres of rubber; 4011 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%].
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
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Export benefit schemes in India
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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?
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How to obtain a duplicate BL, if original bill of lading lost.
How to obtain GSP - Certificate of Origin?
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How to obtain waiver on detention/ demurrage on imported goods/container from Shipping company/CFS
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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