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

By AJ

Updated on: Jan 12th, 2022

2 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

Item	Description	HSN Code	GST Rate
Cotton face masks	Woven fabrics of cotton; HSN code varies depending upon the extent of cotton used and weight.	5208 to 5212	5%
Face masks other than cotton	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters.	9020	12%
Hand wash	Organic 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.	3401	18%
Alcohol-based hand sanitizer	Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products (hand sanitizers fall under the category of disinfectants)	3808	18%
Gloves	Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber (other than surgical gloves).	4015	18%
Disinfectants	Organic 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.	3402	18%
Tissue paper or napkins	Cellulose handkerchiefs, cleansing tissues, towels, napkins, etc.	4818	18%

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:

Item	Description	HSN Code	GST Rate
Face shields & PPE	Plastic-based protective garments and sheets.	3926	18%
Hazardous waste disposal bins	Closures made of plastic for disposal of hazardous waste.	3923	18%
Protective spectacles	Spectacles, corrective (other than goggles for correcting vision)	9004	12%
COVID-19 Diagnostic Test Kits	Drugs or medicines including their salts and esters and diagnostic test kits.	30	5%
Temperature check equipment	Infrared thermometers, pyrometers, barometers, psychrometers and hygrometers.	9025	18%
Ventilator	Artificial respiration or other therapeutic respiration apparatus and medical grade oxygen used in oxygen cylinders.	9019	12%

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

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About the Author

AJ

Functional Specialist

DVSR Anjaneyulu, known by the name AJ, I've got a vast experience in accounting, finance, taxes and audit. I'm always keen to simplify laws for the readers and learn about the Indian finance ecosystem. I also love listening to music, travelling, and, most importantly, conversing with people to better understand the world.. Read more

Quick Summary

Consumer demand for face masks and hand sanitizers surged in 2020 due to COVID-19. Pricing awareness is crucial. Hand sanitizers attract 18% GST under a specific HSN code. Ministry of Finance confirmed no GST rate reductions. Various HSN codes and GST rates for common hygiene items listed. Business also provides employees with masks and sanitizers, subject to specific HSN codes and GST rates.