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Gst rate on rubber tube

P K SHODHAN (MANAGER) (26 Points)

26 December 2018

Rubber Tube for Tyres (HSN chapter id 4013) attracts 18 % GST .

However Industry practie is to supply Tyre,Tube and Flap in a fitted /strapped(set) condition for business reasons .

The tube can be sold seperately and also can be segregated from the Set thus made as above .

Under this scenerio will the tube attract 28% GST as applicable in case of Tyre and Flap under Mixed Supplies concept ?

Kimdly clarify .

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3 Replies

Subrato (Chartered Accountant) (710 Points)
Replied 26 December 2018

If the rubber tire sold separately, GST will attract 18%

And if you sell them in Set then GST will attract 28%

Hope it helps you.

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g mahesh Mundra (Business and tax consultant) (3293 Points)
Replied 26 December 2018

how you receive your purchase bill from supplier for set. if in your bill tyre tube flap shown separately for one set then you have to sell 4011 for tyre 28% 4012 and 4013 for flap and tube is 18%

Romesh Pillay (Private Service) (22 Points)
Replied 21 January 2019

We get tyre with flap as set from one supplier and tubes separately from another supplier. In course of selling, we mention tyre (4011), tubes (4013) separately in our invoices but physically it is being fitted as set. Few others are started levying GST as 28% considering as set (physically) even if being shown separately. if it is clarified with some notification reference, it would be a great help.