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GST Rate of Taxes and HSN code

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Alok Singh

Sr.Manager (Finance)

30 Points Posted on 28 April 2020

Hi,

What is rate of tax on Surgical Mask and HSN code in India.

Regards,

Alok

Replies (3)

Quick Summary

This discussion clarifies the GST rate and HSN code for surgical masks and related items in India. Surgical masks, bandages, and similar articles for medical use fall under HSN code 3005 and attract a GST rate of 12%. It also touches upon Personal Protective Equipment (PPE) under HSN 6307, which has a tiered GST rate of 5% for items priced under Rs. 1000 and 12% for those above Rs. 1000.

Shivam RC

Student

7666 Points Posted on 28 April 2020

HSN CODE : 3005

DESCRIPTION : Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical, Dental Or Veterinary Purposes.

GST RATE : 12%.

Alok Singh

Sr.Manager (Finance)

30 Points Posted on 28 April 2020

Hi Shivam Ji,

Some another is giving us Hsn 630790
Rate 5% is price not exceeding Rs 1000 per PCs

Please guide I am very confused.

Shivam RC

Student

7666 Points Posted on 28 April 2020

@ Alok Sir,

5% GST upto Rs. 1000
12% GST More than Rs. 1,000

This is applicable for the Personal Protective Equipments ( PPE ), HSN Code being 6307.

Incase of Surgical Masks, Bandages etc, the applicable Rate of GST is 12%.