GoodsHSN 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] — GST rate 18%
18%GST
Condition: other than hard rubber; other than Sheath contraceptives
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 4014 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, 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] classified under HSN 4014 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than hard rubber; other than Sheath contraceptives.