Thursday 25 May 2017

GST Rate Schedule Chapter - 40 (Rubber and articles thereof)

Chapter
40 (Rubber and articles thereof)


Nil
1.   Condoms   and contraceptives [4014]


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]



12%
1. Latex Rubber Thread [4007]
2.  Surgical  rubber gloves or  medical examination rubber gloves [4015]
3. Nipples of feeding bottles [4014]


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), Isobutene- isoprene (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. Erasers [4016].

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.]
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]



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