Medicines and medical kits are the life-savers and therefore it is mandatory to have an idea of what rate they are taxed at as ultimately it is going to affect the end price at which they are sold.
Medicines and other medical kits for human and veterinary treatment are taxed at four tax slabs NIL, 5%, 12%, and 18%. Here, we are providing details of current applicable GST rates for Surgical Mask, Sanitizer & Hand Wash, furniture, hospital beds, etc.
Latest Update
07th July 2021
- AAR Karnataka issues order for Wipro Enterprises Pvt Ltd regarding GST rate on alcohol-based hand sanitiser. AAR ordered that It will be under chapter heading 3808. Read Oreder
- “CBIC has implemented new GST rates on the number of items in the fight against the COVID-19 pandemic.” Read more
The government and GST council has recently clarified that the alcohol based hand santiziers will finally attract 18% GST on them and even on the raw materials like pure chemical alcohol and other liquids with packing material. It is suspected that the imports will suffer due to the inverted duty structure and the reduced GST may also not benefit the consumers. Read Press Release
Current GST Rates for Mask, Sanitizer & Hand Wash
| Product Name | Current GST Rate Till 30th September | GST Rate from 1st October |
|---|---|---|
| Diagnostic Test Kits | – | 5% |
| Surgical Masks | – | 5% |
| Blood Test Strips | – | 12% |
| Medical Grade Oxygen, Hydrogen, and Peroxide | 5% | 12% |
| Ventilators, Ventilator masks, Canula, and Helmet | 5% | 12% |
| Sanitizer | 5% | 18% |
| Hand Wash | – | 18% |
| Furniture: Hospital Bed, Table, etc | – | 18% |
| Ambulances | 12% | 28% |
NIL GST is charged for blood and its by-products, also the medicines and medical kits used upon hospitalizing any individual are free from tax.
5% being the lowest GST rate is charged for life-saving drugs like vaccines for TB, AIDS, Diabetes, Malaria, and so on, 12% GST is charged on various organ extracts, toothpowder, diabetic foods, glucose monitoring machines/test strips, bandages, and other surgical dressings.
Read Also: GST on Medicines and Medical Supplies in India 
After GST implementation, the medical sector has been hit by several ways. Here, we explained new tax regime impact on important medicine prices. Read Also
The implementation of GST has highly benefited the medical sector as it has completely eliminated the cascading effect of tax and also the warehousing of medicines now attracts low GST rates.
Reckitt Benckiser to Deposit Money in Consumer Fund Due to Dettol Handwash Profiteering Case
As the government and the Delhi HC recently stated the order based on the view points, the NAA authority have said that the dettol manufacturing company Reckitt Benckiser is bound to pay INR 63 lakhs to the consumer funds. The company has nodded to the decision and may pay the penalty and the money as soon as possible.
WHAT IS THE HSN COME and GST RATE FOR SANITISING TUNNEL FOR SALE [PREPER WITH JOTIN THE ITEMS]
HSN COME 84303120 and GST RATE FOR SANITISING TUNNEL is 18%
What is the HSN code for Reusable mask and GST Rate
HSN code for Reusable mask is 6117 and GST rate is 12% and 5%
what would be the hsn code and rate for hand sanitizer liquid and hand sanitizer gel?
Already answered
But HSN 30049087 is attracting 12% GST as per the GST Book.
What is the issue?
what is HSN code applicable for the disposable face mask
HSN code for the disposable face mask is 9020
9020 IS H.S.N. FOR GAS MASK AND OTHER BREATHING APPLIANCES, AND NOT FOR FACE MASK
For expert advice please contact GST practitioner
9020 does not contain normal masks as it excludes masks without mechanical parts and rate there is 12% against 5 mentioned by you. please clarify.
please contact GST practitioner
HSN code for disposal Mask is 6307
Chapter 63 is for Apparels only. Chapter 90 is for Medical appliances and accessories. I think it should be 9004 or 9018.