Chapter 40: Rubber and articles thereof
NIL (Not taxable)
1. Condoms and contraceptives 
5% Tax bracket
1. Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip 
2. Toy balloons made of natural rubber latex 
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% Tax bracket
1. Latex Rubber Thread 
2. Surgical rubber gloves or medical examination rubber gloves 
3. Nipples of feeding bottles 
18% Tax bracket
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. Erasers .
28% Tax bracket
1. New pneumatic tyres, of rubber used in motor cars, buses or lorries, aircraft, motor cycles etc  [other than of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws.]
2. Retreaded or used tyres and flaps 
3. Inner tubes of rubber  [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) 
5. Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and cyclostyling rollers)