GST On PPE Kits, Face Masks, Sanitizers And Related Accessories

Sakshi Jain, CA LLB at April 04, 2024

GST On PPE Kits

The COVID-19 outbreak exponentially increased the demand for face masks, sanitizers, hand washes, medical equipment, PPE kits and much more. These products have become essential commodities over time. Certain classes of taxpayers appealed to reduce the rate of GST on masks and alcohol-based hand sanitizers, 8 digit HSN Code for PPE kit, PPE kit GST rate. However, the Government has not announced any reduction yet on mask GST rate,

In this article, we will list out the important things:

HSN Code	Item	CGST + SGST	IGST
Common Household Hygiene
5208 to 5212	Cotton face masks	5%	5%
9020	Face masks other than cotton (Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters)	12%	12%
3401	Hand wash (Liquid or cream form)	18%	18%
3402	Disinfectants (Other than soap,HSN 3401 products)	18%	18%
3808	Alcohol-based hand sanitizer	18%	18%
4015	Gloves (Other than hard rubber gloves)	18%	18%
4818	Tissue paper or napkins	18%	18%
Medical Supplies
30	COVID-19 Diagnostic Test Kits	5%	5%
2804	Oxygen (Medical grade, used in Oxygen cylinders)	12%	12%
3004	Medicament	12%	12%
3005	Bandages and similar articles (Used for medical and surgical purposes)	12%	12%
3822	COVID-19 diagnostic kits and reagents.	12%	12%
9004	Protective spectacles	12%	12%
9019	Ventilators and other therapeutic respiration apparatus	12%	12%
9022	Diagnostic instruments based on the use of X rays or alpha, beta or gamma radiations	12%	12%
2207	Ethyl alcohol used for sterilization	18%	18%
3923	Plastic bins for disposal of hazardous waste	18%	18%
3926	Face shields and PPE (Plastic-based protective garments and sheets)	18%	18%
6505	Hair nets	18%	18%
9025	Equipments to check temperature (Infrared thermometers, pyrometers, barometers, psychrometers and hygrometers)	18%	18%

With the outbreak of COVID-19 multiple medical equipment and supplies are being imported and people want to know face shield HSN Code and GST Rate, Cotton Face Mask HSN Code and GST Rate, PPE Kit HSN Code 8 digit, PPE kit HSN Code 6 digit, etc. Imports attract Customs Duty which in turn adds on to the value of supply. Taking the current situation into consideration, customs duty on several medical supplies has been waived off. Some of the products that are exempt from customs duty are:

COVID-19 testing kits
PPE (Personal Protection Equipment)
Face and surgical masks
Ventilators.

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About the Author

Sakshi Jain, CA LLB

Content Manager

I am a content and marketing manager at Masters India. I am also a tax and finance content writer. I also write academic books on accounts and tax. I have an experience of 7+ years in Income Tax Read more...

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