📷 Image: Wikimedia Commons / Harshit.S.R
Business
Uttarakhand High Court Classifies Pidilite’s SBR Latex as Rubber, Imposes 5% GST
✍️ LiveLawBiz
🗓 18 Sep 2026, 06:36 PM
👁 11
The Uttarakhand High Court has ruled that Pidilite’s SBR latex products fall under the ‘rubber’ category in the tariff schedule, making them subject to a 5% GST rate. The decision follows a petition filed by the company seeking a lower tax treatment.
The Uttarakhand High Court on Tuesday delivered a judgment that Pidilite Industries’ SBR latex products are covered under the ‘rubber’ entry in the Indian tariff schedule. Consequently, the goods are now subject to a 5% Goods and Services Tax (GST) rate, rather than the lower rates that the company had previously claimed.
Pidilite, known for its adhesive and sealant range, had argued that its SBR latex formulations were not rubber and should be taxed at a reduced rate. The court, however, found the company’s classification inadequate and upheld the existing tariff classification.
The ruling follows a petition filed by Pidilite seeking a tax relief based on the product’s composition. The company’s legal team had contended that the latex’s properties differed significantly from conventional rubber.
The decision is expected to impact the pricing of Pidilite’s products in the domestic market, potentially increasing costs for consumers and businesses that rely on SBR latex for construction and industrial applications.
Industry analysts suggest that the judgment may prompt other manufacturers of latex-based products to review their tariff classifications and tax liabilities.
Pidilite, known for its adhesive and sealant range, had argued that its SBR latex formulations were not rubber and should be taxed at a reduced rate. The court, however, found the company’s classification inadequate and upheld the existing tariff classification.
The ruling follows a petition filed by Pidilite seeking a tax relief based on the product’s composition. The company’s legal team had contended that the latex’s properties differed significantly from conventional rubber.
The decision is expected to impact the pricing of Pidilite’s products in the domestic market, potentially increasing costs for consumers and businesses that rely on SBR latex for construction and industrial applications.
Industry analysts suggest that the judgment may prompt other manufacturers of latex-based products to review their tariff classifications and tax liabilities.