GST invoice format for a rubber products manufacturer
A rubber products manufacturer's GST invoice should classify each item by heading and use. Most vulcanised rubber articles such as gaskets, seals, bushes and mats fall under HSN 4016 at 18% from 22 September 2025, but rubber bands are listed at 5%, and surgical or medical examination gloves under 4015 at 5% while other rubber gloves are at 18%. The invoice should show compound type, hardness, part or drawing number, colour and batch for traceability.
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Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a rubber products manufacturer invoice needs
Compound and polymer
State NBR, EPDM, neoprene, silicone or natural rubber. Oil, heat and weather resistance depend on the polymer, and buyers specify it in purchase orders.
Hardness (Shore A)
Mention Shore A hardness, such as 60 or 70. Hardness affects sealing and wear, and it is a standard acceptance test for moulded rubber parts.
Part or drawing number
Industrial and automotive buyers use part numbers. Quoting them avoids confusion between similar-looking gaskets and seals.
Batch and cure date
Rubber properties change with age. Batch and cure dates help buyers apply first-in-first-out and trace failures.
Use declaration for gloves
For gloves, state surgical, medical examination, household or industrial use. This decides whether the 5% or 18% rate applies.
Pack and count
Small rubber parts are counted by weight or in packs. Show the count method so the buyer can verify quantity.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
GST rules that matter for a rubber products manufacturer
Rubber bands and erasers are carved out
Notification 9/2025-Central Tax (Rate) lists other articles of vulcanised rubber under heading 4016 in the 18% schedule, but excludes erasers and rubber bands, with rubber bands named separately in the 5% schedule. A factory that makes both moulded parts and rubber bands must bill them under the right rate on separate lines. Do not apply the 5% rate to rubber rings, O-rings or straps simply because they look like bands; the entry is for rubber bands as commonly understood.
Gloves depend on their use
Heading 4015 covers apparel and clothing accessories of vulcanised rubber, including gloves. Surgical rubber gloves and medical examination rubber gloves are listed at 5%, while other gloves of 4015, including household and industrial gloves, are in the 18% schedule. The invoice should say clearly what kind of glove is being supplied, and the packaging should support that description.
Tyres and tubes are separate headings
If you also make tyres or tubes, they fall under 4011 and 4013 rather than 4016. Bicycle and cycle-rickshaw tyres and tubes, rear tractor tyres and tubes, and tractor tyres are listed at 5%, while most other new pneumatic tyres and tubes are at 18%. Keep these on their own lines and in their own HSN summary in GSTR-1.
Compound purchases and rates
Natural rubber in primary forms under 4001 is in the 5% schedule, while synthetic rubber under 4002 is in the 18% schedule. A manufacturer using mainly natural rubber and selling 18% products will usually not have an inverted duty issue, but one making 5% products from synthetic rubber might. Track input and output rates by product line.
Rubber scrap, flash and rejects
Moulding produces flash, trimmings and rejected parts. Vulcanised rubber waste cannot be remoulded like plastic, so it is usually sold to reclaim or crumb rubber units. Each sale needs its own tax invoice with the waste and scrap heading for rubber and the rate that applies on the date of sale. Hard rubber waste and scrap is listed in the 5% schedule, while soft vulcanised scrap should be checked against its own entry. Keep these sales out of the main parts invoice so the HSN summary in GSTR-1 shows parts and scrap separately and the scrap income is visible to your auditor.
Common billing mistakes
✕Applying 5% to O-rings and rubber straps on the basis that they are 'bands'.
✕Billing industrial gloves at the medical glove rate of 5% without a genuine medical use.
✕Classifying tyres, tubes and moulded rubber articles all under 4016.
✕Leaving out compound and hardness, so the buyer cannot check the part against its specification.
✕Counting small parts by weight on the invoice but by pieces in the purchase order, so quantities never match.
✕Selling moulding flash and rejected parts for cash without an invoice, so rubber scrap income never appears in GSTR-1 or the stock reconciliation.
Rubber products manufacturer GST invoice: FAQ
What is the GST rate on rubber gaskets and seals?
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Gaskets, seals and other articles of vulcanised rubber under heading 4016 are in the 18% schedule from 22 September 2025, unless they are erasers or rubber bands.
Are rubber bands taxed at 5%?
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Yes. Rubber bands are listed under heading 4016 in the 5% schedule of Notification 9/2025-Central Tax (Rate).
Which rubber gloves are taxed at 5%?
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Surgical rubber gloves and medical examination rubber gloves are at 5%. Other rubber gloves, such as household or industrial gloves, are at 18%.
Do I need batch numbers on rubber part invoices?
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Not under GST law, but automotive and industrial buyers expect them for traceability. Ageing affects rubber properties, so batch and cure dates are valuable to them.
How should I bill tooling for new rubber parts?
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Raise a separate invoice for the mould or tool when it is supplied, and state whether it remains at your factory. This keeps the per-part price clean on repeat orders.