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.
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what is GST rate on N95 MAsk & its HSN code
already answered, plz check the comment
Please I can’t locate the answer. Can you please help me with the GST % and HSN code for 3M 8210 mask and 1860 mask
But sir, the HSN code suggested by you are for fabric only. I think Mask is not covered under Chapter 52.
Sir please goto http://www.cbic.gov.in for more details.
already answered, plz check comment
what is GST rate on N95 MAsk & its HSN code
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what is gst rate n95 mask its gst code
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What is the HSN Code for KN95 Masks? Please reply
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1. What is the GST rate on Organic agro products?
2. What is the HSN code for organic products like herbal tea made from all organic products and the GST rate is what?
3. If some food supplement medicines made from organic products, then is GST applicable on such a product ? If yes how much?
5%
2492, 5%
Yes, 5%/18%