GST RATE & HSN NO. FOR N95 FACE MASKS

This discussion clarifies the Goods and Services Tax (GST) rate and Harmonized System of Nomenclature (HSN) code applicable to N95 face masks. Depending on whether the masks have mechanical parts or replaceable filters, they may fall under HSN 9020 with a 12% GST rate. If they lack such features, classification under Chapter 63, specifically 630790, with a 5% GST rate is suggested. Cotton masks typically use HSN codes 5208-5212 at 5% GST, while non-cotton masks are often classified under HSN 9020 at 12% GST.