Gst rate on cotton mask

This discussion clarifies the Goods and Services Tax (GST) rate applicable to cotton masks. Currently, cotton masks attract a 5% GST rate under HSN 9020. No specific exemptions have been provided for cotton masks, even in the context of the COVID-19 pandemic. It's important to note that HSN 9020 specifically covers breathing appliances and gas masks without mechanical parts or filters, which includes cotton masks.