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of <h1>Vulcanised Rubber Hygienic Items Taxed at 18% IGST or 9% CGST/SGST; Excludes Rubber Contraceptives</h1> Goods classified under Schedule 3 are subject to IGST at 18% or a combination of CGST at 9% and SGST/UTGST at 9%. This applies to hygienic or pharmaceutical articles made of vulcanised rubber, excluding hard rubber, with or without hard rubber fittings. Examples include hot water bottles and ice bags, but exclude sheath contraceptives and rubber contraceptives for both males and females, such as condoms and cervical caps.
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