GST REGISTRATION IS MUST AND TAX WOULD BE AS PER HSN YOU USE
I think your product will fall under this category:
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber [other than Surgical gloves]
This is taxable under GST at 18%.
For selling on online market places GST registration is compulsory.
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