GST Rates for PPE such as Face Mask, Sanitizer & Hand Wash

The consumer demand for face masks and hand sanitizers has risen during the year 2020 due to the COVID-19 pandemic. These products are now essential commodities necessary for social distancing and maintaining good hygiene. Every consumer must be aware of its pricing and MRP to avoid being overcharged.

Rate of GST on hand sanitizers has for quite some time been debated. But several advance rulings and a letter from the Director General of GST Intelligence has maintained a particular HSN code for its classification. As per the authorities, GST on hand sanitizers, being alcohol-based, attract 18% under the HSN TH 3808 and not TH 3004 (Medicament). A suitable clarification by CBIC should resolve the issue.

Further, the Ministry of Finance has also recently clarified that rates of GST on masks and GST on hand sanitizers will not be altered or reduced. It is because any reduction of rate of GST on hand sanitizers from 18% will lead to an inverted tax structure, since the inputs used also attract 18% GST rate.

Here, the GST rates form an important component of the prices.

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

Business establishments are also providing their employees at the office with face masks and hand sanitizers. Apart from the items used as per the above list, there can be more medical gears required for workers at the factory and hospital, as follows:

For more information about the HSN codes and GST rates, check out ClearTax’s HSN Code Finder.

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