GST on PPE kit

GST on PPE is charged at the rate of 5% if the cost of the product is below Rs. 1,000 and 12% if the cost of the product is above Rs. 1,000.

As on date, PPE Kit has two GST Rates, @ 5% if Price per Piece is Below Rs. 1000/- and @ 12% if Price per Piece is Above Rs. 1000/-

But there are certain recommendations to Exempt such equipments that are essential to fight against Covid-19 so that their Cost of Production would get reduced by claiming ITC on the items used for their manufacturing and by exempting the final output.
So in future it might get Exempted. But as of now it attracts the above two rates.

Thanks

Below 1000/- GST rate is 5% & Above 1000/- GST rate is 12%