GST classification of waste rubber confirms scheduled tax treatment and applicable rate for scrap supplies under the current schedule. Waste, parings or scrap of rubber (other than hard rubber) are classified under Schedule 1 and subject to GST at 5%, an entry inserted by notification no. 35/2017 dated 13-10-2017 and effective up to 21-09-2025, thereby defining the tax incidence and classification for such goods during the specified period.