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

Updated on :  

08 min read.

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

ItemDescriptionHSN CodeGST Rate
Cotton face masks Woven fabrics of cotton; HSN code varies depending upon the extent of cotton used and weight.5208 to 52125%
Face masks other than cottonOther breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters.902012%
Hand washOrganic surface-active products and preparations for washing the skin, in the form of liquid or cream. It should have been put up for retail sale, whether or not containing soap, paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.340118%
Alcohol-based hand sanitizerInsecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products (hand sanitizers fall under the category of disinfectants)380818%
GlovesSurgical rubber gloves or medical examination rubber gloves401512%
DisinfectantsOrganic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401.340218%
Tissue paper or napkinsCellulose handkerchiefs, cleansing tissues, towels, napkins, etc.481818%

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:

ItemDescriptionHSN CodeGST Rate
Face shields & PPEPlastic-based protective garments and sheets.392618%
Hazardous waste disposal binsClosures made of plastic for disposal of hazardous waste.392318%
Protective spectaclesSpectacles, corrective (other than goggles for correcting vision)900412%
COVID-19 Diagnostic Test KitsDrugs or medicines including their salts and esters and diagnostic test kits.305%
Temperature check equipmentInfrared thermometers, pyrometers, barometers, psychrometers and hygrometers.902518%
VentilatorArtificial respiration or other therapeutic respiration apparatus and medical grade oxygen used in oxygen cylinders.901912%

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

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