| 4001.10.10 | Prevulcanised | 70% | 5% | 85.85% | Free |
| 4001.10.20 | Other than prevulcanised | 70% | 5% | 85.85% | Free |
| 4001.21.00 | Smoked sheets | 25% | 5% | 33.875% | Free |
| 4001.22.00 | Technically specified natural rubber (TSNR) | 25% | 5% | 33.875% | Free |
| 4001.29.10 | Hevea | 25% | 5% | 33.875% | Free |
| 4001.29.20 | Pale crepe | 25% | 5% | 33.875% | Free |
| 4001.29.30 | Estate brown crepe | 25% | 5% | 33.875% | Free |
| 4001.29.40 | Oil extended natural rubber | 25% | 5% | 33.875% | Free |
| 4001.29.90 | Other | 25% | 5% | 33.875% | Free |
| 4001.30.00 | Balata, gutta-percha, guayule, chicle and similar natural gums | 10% | 5% | 16.55% | Free |
| 4002.11.00 | Latex | 10% | 18% | 30.98% | Free |
| 4002.19.10 | Oil extended styrene butadiene rubber | 10% | 18% | 30.98% | Free |
| 4002.19.20 | Styrene butadiene rubber with styrene content exceeding 50% | 10% | 18% | 30.98% | Free |
| 4002.19.30 | Styrene butadiene styrene oil bound copolymer | 10% | 18% | 30.98% | Free |
| 4002.19.90 | Other | 10% | 18% | 30.98% | Free |
| 4002.20.00 | Butadiene rubber (BR) | 10% | 18% | 30.98% | Free |
| 4002.31.00 | Isobutene-isoprene (butyl) rubber (IIR) | 10% | 18% | 30.98% | Free |
| 4002.39.00 | Other | 10% | 18% | 30.98% | Free |
| 4002.41.00 | Latex | 10% | 18% | 30.98% | Free |
| 4002.49.00 | Other | 10% | 18% | 30.98% | Free |
| 4002.51.00 | Latex | 10% | 18% | 30.98% | Free |
| 4002.59.00 | Other | 10% | 18% | 30.98% | Free |
| 4002.60.00 | Isoprene rubber (IR) | 10% | 18% | 30.98% | Free |
| 4002.70.00 | Ethylene-propylene-non-conjugated diene rubber (EPDM) | 10% | 18% | 30.98% | Free |
| 4002.80.10 | Latex | 10% | 18% | 30.98% | Free |
| 4002.80.20 | Chemically modified form of natural rubber including graft rubber | 10% | 18% | 30.98% | Free |
| 4002.80.90 | Other | 10% | 18% | 30.98% | Free |
| 4002.91.00 | Latex | 10% | 18% | 30.98% | Free |
| 4002.99.10 | Factice (rubber substitute derived from oil) | 10% | 18% | 30.98% | Free |
| 4002.99.20 | Tread rubber compound, cushion compound, cushion gum and tread gum for resolin… | 10% | 18% | 30.98% | Free |
| 4002.99.90 | Other | 10% | 18% | 30.98% | Free |
| 4003.00.00 | RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP | 10% | 18% | 30.98% | Free- Condtn |
| 4004.00.00 | Waste, parings or scrap of rubber (other than hard rubber)
[SNo 267 in Sch I o… | 10% | 5% | 5% | Free |
| 4005.10.00 | Compounded with carbon black or silica | 25% | 18% | 50.45% | Free |
| 4005.20.10 | Can sealing compound | 25% | 18% | 50.45% | Free |
| 4005.20.90 | Other | 25% | 18% | 50.45% | Free |
| 4005.91.10 | Hospital sheeting | 25% | 18% | 50.45% | Free |
| 4005.91.90 | Other | 25% | 18% | 50.45% | Free |
| 4005.99.10 | Granules of unvulcanised natural or synthetic rubber, compounded, ready for vu… | 25% | 18% | 50.45% | Free |
| 4005.99.90 | Other | 25% | 18% | 50.45% | Free |
| 4006.10.00 | “Camel-back” strips for retreading rubber tyres | 10% | 18% | 30.98% | Free |
| 4006.90.10 | Thread, not covered | 10% | 18% | 30.98% | Free |
| 4006.90.90 | Other | 10% | 18% | 30.98% | Free |
| 4007.00.10 | Thread, not covered | 10% | 5% | 16.55% | Free |
| 4007.00.20 | Cord, not covered | 10% | 18% | 30.98% | Free |
| 4007.00.90 | Other | 10% | 18% | 30.98% | Free |
| 4008.11.10 | Of micro-cellular rubber | 10% | 18% | 30.98% | Free |
| 4008.11.90 | Other | 10% | 18% | 30.98% | Free |
| 4008.19.10 | Blocks of micro-cellular rubber but not of latex foam sponge, used in the manu… | 10% | 18% | 30.98% | Free |
| 4008.19.90 | Other | 10% | 18% | 30.98% | Free |
| 4008.21.10 | Used in the manufacture of soles, heels or soles and heels combined, for footw… | 10% | 18% | 30.98% | Free |
| 4008.21.20 | For resoling or repairing or retreading rubber tyres | 10% | 18% | 30.98% | Free |
| 4008.21.90 | Other | 10% | 18% | 30.98% | Free |
| 4008.29.10 | Rubber sheets and resin rubber sheets for soles and heels | 10% | 18% | 30.98% | Free |
| 4008.29.20 | Blocks used in the manufacture of soles, heels or soles and heels combined, fo… | 10% | 18% | 30.98% | Free |
| 4008.29.30 | Latex foam sponge | 10% | 18% | 30.98% | Free |
| 4008.29.40 | Tread rubber and tread packing strip for resoling or repairing or retreading r… | 10% | 18% | 30.98% | Free |
| 4008.29.90 | Other | 10% | 18% | 30.98% | Free |
| 4009.11.00 | Without fittings | 10% | 18% | 30.98% | Free |
| 4009.12.00 | With fittings | 10% | 18% | 30.98% | Free |
| 4009.21.00 | Without fittings | 10% | 18% | 30.98% | Free |
| 4009.22.00 | With fittings | 10% | 18% | 30.98% | Free |
| 4009.31.00 | Without fittings | 10% | 18% | 30.98% | Free |
| 4009.32.00 | With fittings | 10% | 18% | 30.98% | Free |
| 4009.41.00 | Without fittings | 10% | 18% | 30.98% | Free |
| 4009.42.00 | With fittings | 10% | 18% | 30.98% | Free |
| 4010.11.10 | Where the rubber compound content is less than 25% by weight | 10% | 18% | 30.98% | Free |
| 4010.11.90 | Other | 10% | 18% | 30.98% | Free |
| 4010.12.10 | Where the rubber compound content is less than 25% by weight | 10% | 18% | 30.98% | Free |
| 4010.12.90 | Other | 10% | 18% | 30.98% | Free |
| 4010.19.10 | Where the rubber compound content is less than 25% by weight | 10% | 18% | 30.98% | Free |
| 4010.19.90 | Other | 10% | 18% | 30.98% | Free |
| 4010.31.10 | Where the rubber compound content is less than 25% by weight | 10% | 18% | 30.98% | Free |
| 4010.31.90 | Other | 10% | 18% | 30.98% | Free |
| 4010.32.10 | Where the rubber compound content is less than 25% by weight | 10% | 18% | 30.98% | Free |
| 4010.32.90 | Other | 10% | 18% | 30.98% | Free |
| 4010.33.10 | Where the rubber compound content is less than 25% by weight | 10% | 18% | 30.98% | Free |
| 4010.33.90 | Other | 10% | 18% | 30.98% | Free |
| 4010.34.10 | Where the rubber compound content is less than 25% by weight | 10% | 18% | 30.98% | Free |
| 4010.34.90 | Other | 10% | 18% | 30.98% | Free |
| 4010.35.10 | Where the rubber compound content is less than 25% by weight | 10% | 18% | 30.98% | Free |
| 4010.35.90 | Other | 10% | 18% | 30.98% | Free |
| 4010.36.10 | Where the rubber compound content is less than 25% by weight | 10% | 18% | 30.98% | Free |
| 4010.36.90 | Other | 10% | 18% | 30.98% | Free |
| 4010.39.11 | Endless flat belt | 10% | 18% | 30.98% | Free |
| 4010.39.12 | Ply belting | 10% | 18% | 30.98% | Free |
| 4010.39.19 | Other | 10% | 18% | 30.98% | Free |
| 4010.39.91 | Endless flat belt | 10% | 18% | 30.98% | Free |
| 4010.39.92 | Ply belting | 10% | 18% | 30.98% | Free |
| 4010.39.99 | Other | 10% | 18% | 30.98% | Free |
| 4011.10.10 | Radials | 15% | 18% | 37.47% | Restd1 |
| 4011.10.90 | Other | 10% | 18% | 30.98% | Restd1 |
| 4011.20.10 | Radials | 15% | 18% | 37.47% | Restd2 |
| 4011.20.90 | Other | 10% | 18% | 30.98% | Restd2 |
| 4011.30.00 | New pneumatic tyres, of rubber of a kind used on aircraft
[SNo 270 in Sch I of… | 2.5% | 5% | 5% | Free |
| 4011.40.10 | For motor cycles | 10% | 18% | 30.98% | Restd3 |
| 4011.40.20 | For motor scooters | 10% | 18% | 30.98% | Restd3 |
| 4011.40.90 | Other | 10% | 18% | 30.98% | Restd |
| 4011.50.10 | Multi-cellular polyurethane (MCP) tubeless tyres | 10% | 5% | 16.55% | Restd |
| 4011.50.90 | Other | 10% | 5% | 16.55% | Restd |
| 4011.70.00 | Tyre for tractors
[SNo 271 in Sch I of Ntfn 09-IGST/17.09.2025] | 10% | 5% | 5% | Free |
| 4011.80.00 | Of a kind used on construction, mining or industrial handling vehicles and mac… | 10% | 18% | 30.98% | Free |
| 4011.90.00 | Other | 10% | 18% | 30.98% | Free |
| 4012.11.00 | Of a kind used on motor cars (including station wagons and racing cars) | 10% | 18% | 30.98% | Restd* |
| 4012.12.00 | Of a kind used on buses or lorries | 10% | 18% | 30.98% | Restd* |
| 4012.13.00 | Of a kind used on aircraft | 10% | 18% | 30.98% | Restd* |
| 4012.19.10 | For two wheelers | 10% | 18% | 30.98% | Restd* |
| 4012.19.90 | Other | 10% | 18% | 30.98% | Restd* |
| 4012.20.10 | For buses, lorries and earth moving equipments including light commercial vehi… | 10% | 18% | 30.98% | Restd** |
| 4012.20.20 | For passenger automobile vehicles, including two wheelers, three wheelers and … | 10% | 18% | 30.98% | Restd*** |
| 4012.20.90 | Other | 10% | 18% | 30.98% | Free |
| 4012.90.10 | Solid rubber tyres for motor vehicles | 10% | 18% | 30.98% | Free |
| 4012.90.20 | Solid rubber tyres for other vehicles | 10% | 18% | 30.98% | Free |
| 4012.90.30 | Tyres with metal framework | 10% | 18% | 30.98% | Free |
| 4012.90.41 | Of a kind used in two-wheeled and three- wheeled motor vehicles | 10% | 18% | 30.98% | Free |
| 4012.90.49 | Other | 10% | 18% | 30.98% | Free |
| 4012.90.50 | Tyre treads, interchangeable | 10% | 18% | 30.98% | Free |
| 4012.90.90 | Other | 10% | 18% | 30.98% | Free |
| 4013.10.10 | For motor cars | 10% | 18% | 30.98% | Free1 |
| 4013.10.20 | For lorries and buses | 10% | 18% | 30.98% | Free1 |
| 4013.20.00 | Of a kind used on bicycles | 10% | 18% | 30.98% | Free |
| 4013.90.10 | For aircraft | 10% | 18% | 30.98% | Free-Condtn2 |
| 4013.90.20 | For motor cycle | 10% | 18% | 30.98% | Free |
| 4013.90.30 | For off the road vehicles, not elsewhere specified or included | 10% | 18% | 30.98% | Free |
| 4013.90.41 | Rear tyres | 10% | 18% | 30.98% | Free |
| 4013.90.49 | Tube for tractor tyres
[SNo 273 in Sch I of Ntfn 09-IGST/17.09.2025] | 10% | 5% | 5% | Free |
| 4013.90.50 | Of a kind used in tyres of cycle rickshaws and three-wheeled powered cycle-ric… | 10% | 18% | 30.98% | Free |
| 4013.90.90 | Other | 10% | 18% | 30.98% | Free |
| 4014.10.10 | Rubber contraceptives, male (condoms) | 0% | 0% | 0% | Free |
| 4014.10.20 | Rubber contraceptives, female (diaphragms), such as cervical caps | 0% | 0% | 0% | Free |
| 4014.90.10 | Hot water bottles | 10% | 18% | 30.98% | Free |
| 4014.90.20 | Ice bags | 10% | 18% | 30.98% | Free |
| 4014.90.30 | Feeding bottle nipples | 10% | 5% | 16.55% | Free |
| 4014.90.90 | Other | 10% | 18% | 30.98% | Free |
| 4015.12.00 | Of a kind used for medical, surgical, dental or veterinary purposes | 10% | 5% | 16.55% | Free |
| 4015.19.00 | Other | 10% | 18% | 16.55% | Free |
| 4015.90.10 | Rubber apron | 10% | 18% | 30.98% | Free |
| 4015.90.20 | Labels | 10% | 18% | 30.98% | Free |
| 4015.90.30 | Industrial gloves | 10% | 18% | 30.98% | Free |
| 4015.90.91 | Diving suits | 10% | 18% | 30.98% | Free |
| 4015.90.99 | Other | 10% | 18% | 30.98% | Free |
| 4016.10.00 | Of cellular rubber | 10% | 18% | 30.98% | Free |
| 4016.91.00 | Floor coverings and mats | 10% | 18% | 30.98% | Free |
| 4016.92.00 | Erasers | 10% | 0% | 11% | Free |
| 4016.93.10 | Patches for puncture repair of self- vulcanising rubber or a rubber backing | 10% | 18% | 30.98% | Free |
| 4016.93.20 | Rubber rings (O-ring) | 10% | 18% | 30.98% | Free |
| 4016.93.30 | Rubber seals (Oil seals and the like) | 10% | 18% | 30.98% | Free |
| 4016.93.40 | Gaskets | 10% | 18% | 30.98% | Free |
| 4016.93.50 | Washers | 10% | 18% | 30.98% | Free |
| 4016.93.60 | Plugs | 10% | 18% | 30.98% | Free |
| 4016.93.90 | Other | 10% | 18% | 30.98% | Free |
| 4016.94.00 | Boat or dock fenders, whether or not inflatable | 10% | 18% | 30.98% | Free |
| 4016.95.10 | Air mattresses | 10% | 18% | 30.98% | Free |
| 4016.95.90 | Other | 20% | 18% | 43.96% | Free |
| 4016.99.10 | Rubber cots for textile industry | 10% | 18% | 30.98% | Free |
| 4016.99.20 | Rubber bands | 10% | 5% | 16.55% | Free |
| 4016.99.30 | Rubber threads | 10% | 18% | 30.98% | Free |
| 4016.99.40 | Rubber blankets | 10% | 18% | 30.98% | Free |
| 4016.99.50 | Rubber cushions | 10% | 18% | 30.98% | Free |
| 4016.99.60 | Rubber bushes | 10% | 18% | 30.98% | Free |
| 4016.99.70 | Ear plug | 10% | 18% | 30.98% | Free |
| 4016.99.80 | Stoppers | 10% | 18% | 30.98% | Free |
| 4016.99.90 | Other | 20% | 18% | 43.96% | Free |
| 4017.00.10 | Plates, sheets, rods and tubes of ebonite and vulcanite | 10% | 18% | 30.98% | Free |
| 4017.00.20 | Scrap, waste and powder of hardened rubber (ebonite and vulcanite) | 10% | 5% | 16.55% | Free |
| 4017.00.30 | Printers’ rollers | 10% | 18% | 30.98% | Free |
| 4017.00.40 | Textile rollers | 10% | 18% | 30.98% | Free |
| 4017.00.50 | Typewriters and cyclostyling rollers | 10% | 18% | 30.98% | Free |
| 4017.00.90 | Other | 10% | 18% | 30.98% | Free |