HEN code and rate of tax

This discussion clarifies the Harmonised System of Nomenclature (HSN) codes and Goods and Services Tax (GST) rates applicable to surgical masks and surgical/medical examination gloves. Surgical masks fall under HSN code 30059040 and attract a GST rate of 12%. Surgical rubber gloves or medical examination rubber gloves are classified under HSN code 4015, also with a 12% GST rate. For further assistance, CA Sachin M Jain can be contacted.