Equipping Modern Enterprises with Powerful GST, E-Way Bill & E-Invoicing Solutions

logo image
  • GST Filing & Reconciliation
  • E-Way Bill Automation & E-Way Bill APIs
  • E-Invoicing Simplified
  • GSTIN Search
  • Expert Assistance

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

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. However, the Government has not announced any reduction yet.

In this article, we will list out the HSN codes and GST rates applicable on few Common Household Hygiene products and COVID-19 Medical Supplies.

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. 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.