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of <h1>GST on Rubber Inner Tubes: IGST at 18% or CGST/SGST at 9% Each, Serial 121A to 121B per Notification 25/2018.</h1> Inner tubes of rubber, excluding those used on bicycles, cycle-rickshaws, and three-wheeled powered cycle rickshaws, as well as rear tractor tire tubes, are subject to GST. The applicable tax rate is either IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. The serial number for these items was changed from 121A to 121B, effective January 1, 2019, as per Notification No. 25/2018. These provisions were initially introduced by Notification No. 43/2017, effective November 15, 2017.
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