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