| 5% : | | 1. | | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip : 4001. | | 2. | | Toy balloons made of natural rubber latex : 4016. | | 3. | | Pneumatic tyres or inner tubes, of rubber, of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws : 4011, 4013. |
|
| 18% : | All goods not specified elsewhere| 1. | | 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-propylene- Non-conjugated diene rubber (EPDM) | | 2. | | 4003 Reclaimed rubber in primary forms or in plates, sheets or strip. | | 3. | | 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. | | 4. | | 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. | | 4007 Vulcanised rubber thread and cord, other than latex rubber thread. | | 7. | | 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber. | | 8. | | 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). | | 9. | | 4010 Conveyor or transmission belts or belting, of vulcanised rubber. | | 10. | | 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. | | 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. | | 2 [***] | | 13. | | See Sl. No. 1 of 28%. |
|
| 28% : | | 1. | | New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles etc. : 4011 [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws.] | | | [Note : Rate prescribed by GST Council Meeting dated 11-6-2017 is as under : | | | 4011 : Rear Tractor Tyres and rear tractor tyre tubes : 18%] | | 2. | | Retreaded or used tyres and flaps : 4012. | | 3. | | Inner tubes of rubber : 4013 [Other than of a kind used on/in bicycles, cycle- rickshaws and three wheeled powered cycle rickshaws.] | | 4. | | Other articles of vulcanised rubber including Floor coverings and mats, rubber boats or dock fenders, air mattress, rubber cots for textile industry, cushions, of vulcanised rubber (other than erasers) : 4016. | | 5. | | Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and cyclostyling rollers) : 4017. |
|