Understand the GST rates applicable to essential PPE items like face masks, sanitizers, and hand wash. Stay informed to ensure compliance and avoid overcharges.
List of HSN Codes and GST Rates for Common Household Hygiene
List of HSN Codes and GST Rates for Additional Products at Offices and Factories
FAQs on GST Rates for PPE
This section covers the GST rates and HSN codes for common household hygiene products essential for maintaining health and safety.
Cotton Face Masks
Woven fabrics of cotton with varying HSN codes depending on the cotton content and weight.
HSN Code: 5208 to 5212
GST Rate: 5%
Example: A pack of 10 cotton masks priced at ₹200 will have a GST of ₹10.
Non-Cotton Face Masks
Includes other breathing appliances and gas masks without mechanical parts or replaceable filters.
HSN Code: 9020
GST Rate: 12%
Example: A non-cotton mask priced at ₹100 will have a GST of ₹12.
Hand Wash
Organic surface-active products for washing skin, including those with soap or detergent.
HSN Code: 3401
GST Rate: 18%
Example: A 500ml hand wash priced at ₹150 will have a GST of ₹27.
Alcohol-Based Hand Sanitizer
Classified under disinfectants and similar products.
HSN Code: 3808
GST Rate: 18%
Example: A 100ml sanitizer priced at ₹50 will have a GST of ₹9.
Gloves
Includes vulcanised rubber gloves other than surgical gloves.
HSN Code: 4015
GST Rate: 18%
Example: A pair of gloves priced at ₹100 will have a GST of ₹18.
This section provides GST rates and HSN codes for PPE and hygiene products used in office and factory settings.
Face Shields & PPE
Plastic-based protective garments and sheets.
HSN Code: 3926
GST Rate: 18%
Example: A face shield priced at ₹200 will have a GST of ₹36.
Hazardous Waste Disposal Bins
Plastic closures for hazardous waste disposal.
HSN Code: 3923
GST Rate: 18%
Example: A disposal bin priced at ₹500 will have a GST of ₹90.
Protective Spectacles
Spectacles for protection, excluding vision correction goggles.
HSN Code: 9004
GST Rate: 12%
Example: Protective spectacles priced at ₹300 will have a GST of ₹36.
COVID-19 Diagnostic Test Kits
Includes drugs, medicines, and diagnostic test kits.
HSN Code: 3006
GST Rate: 5%
Example: A test kit priced at ₹1000 will have a GST of ₹50.
Temperature Check Equipment
Includes infrared thermometers and similar devices.
HSN Code: 9025
GST Rate: 18%
Example: A thermometer priced at ₹1500 will have a GST of ₹270.
What is the GST rate for cotton face masks?
The GST rate for cotton face masks is 5% under HSN codes 5208 to 5212. Ensure the correct rate is applied to avoid overcharging.
Are hand sanitizers classified as medicaments for GST purposes?
No, hand sanitizers are classified under HSN code 3808 as disinfectants and attract an 18% GST rate, not as medicaments.
How does the GST rate affect the pricing of hand wash products?
Hand wash products fall under HSN code 3401 with an 18% GST rate. For example, a ₹150 hand wash will incur ₹27 in GST, affecting the final price.
What is the GST rate for protective spectacles used in factories?
Protective spectacles, excluding those for vision correction, fall under HSN code 9004 and attract a 12% GST rate.
Are there any GST exemptions for COVID-19 diagnostic test kits?
COVID-19 diagnostic test kits are taxed at a reduced GST rate of 5% under HSN code 3006, reflecting their essential nature.
What HSN code is used for temperature check equipment like thermometers?
Temperature check equipment, including thermometers, is classified under HSN code 9025 and attracts an 18% GST rate.
How does GST impact the cost of face shields in offices?
Face shields are taxed at 18% under HSN code 3926. For instance, a face shield priced at ₹200 will have a GST of ₹36, impacting the total cost.
Can businesses claim input tax credit on PPE purchases?
Yes, businesses can claim input tax credit on PPE purchases if they are used for business purposes and the GST is paid on these items.
What are the implications of an inverted tax structure for hand sanitizers?
An inverted tax structure occurs when the GST rate on inputs is higher than the final product. For sanitizers, maintaining an 18% rate prevents this issue.
Is there any GST relief for PPE used in healthcare settings?
While essential, PPE used in healthcare settings does not have specific GST relief and is taxed according to standard rates applicable to each item.