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N 95 mask gst rate and gst hsn

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Rohit Singhal

Student

26 Points Posted on 20 May 2020

please provide gst rate and gst hsn code for N 95

Replies (3)

Quick Summary

N95 masks fall under HSN code 6307.90, classified as textile face masks made from non-woven fabrics. The applicable GST rate depends on the sale value: 5% if the price is under Rs. 1000 per piece, and 12% if it exceeds Rs. 1000 per piece.

Pankaj Rawat

GST Practitioner

55067 Points Posted on 20 May 2020

It's 5% GST under chapter 63

Rohit Singhal

Student

26 Points Posted on 21 May 2020

This is surgicial mask code i think which is made from fabrics or non wooven fabric.

vipin

student

499 Points Posted on 08 February 2021

HSN CODE IS 6307.90 AND GST RATE IS 5%
DETAIL EXPLANATION:-
Recently World custom Organisation perpared jointly with the world Health Organisation (WHO) HS classification reference for Covid-19 medical supplies. It provides 6307.90 HSN code for below descripttion:-

"Textile face-masks, without a replaceable filter or mechanical parts, including surgical masks and disposable face-masks made of non-woven textiles. This includes the masks known as N95 Particulate Respirators. Note: the heading also includes N95 respirators with simple exhalation valves as these remain respirator masks and are not gas masks."

Above descripttion is clear that N95 mask without valve or with valve made of non woven textiles will cover under 6307.90 HSN code.
GST Rate on 6307 is 5%( if sale value not exceeding Rs. 1000 per piece) or
12% (sale value exceeding Rs. 1000 per piece).
By LogicalTax Team
https://logicaltax.com/