GST Rate on COVID-19 Related Items

GST Rates on COVID-19 Related ITEMS

In lieu of pandemic, Government has reduced the GST rates on COVID-19 related items. It also announced certain extensions in GST Compliances due dates.

Having stated that, the whole world has been facing unprecedented times due to the crises caused by the pandemic COVID-19. In order to stay safe and healthy, the individual beings are advised to take numerous precautions like washing/cleaning hands with soaps/hand washes, sanitizers, wearing masks and maintaining social distancing.

Despite following the above precautions, if the individual contracts with COVID-19, then he is advised to take medicines under the direction of the prescribed medical practitioner. In cases of severe Corona, the individuals may also be advised to use oxygen cylinder, concentrators, crucial drugs or at the worst can be put on ventilator for their well being and recovery.

Also Read: How to calculate GST?

GST Rates on COVID-19 Related Items

The Government of India imposes and collects GST on all such COVID-19 related items and the rate of GST may range from as low as to 5% to as high as to 28%. The GST rates of these COVID related items along with the HSN Code are as follows:

Particulars

HSN Code

Description

GST Rate

Face Shield & PPE

3926

Plastic-based protective garments and sheets.

18%

Hand Wash

3401

Organic surface-active products and preparations for washing the skin, in the form of liquid or cream. It should have been put up for retail sale, whether or not containing soap, paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.

18%

Alcohol based Sanitizer

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products (hand sanitizers fall under the category of disinfectants)

18%

*Reduced to 5% (till 30th September, 2021)

Disinfectants

3402

Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401.

18%

Tissue paper or napkins

4818

Cellulose handkerchiefs, cleansing tissues, towels, napkins, etc.

18%

Plastic & Rubber Gloves

4015

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber (other than surgical gloves).

18%

Mask with replacable filter

6307/6390

Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such
masks incorporating eye protection or facial shields.

12%

Mask without replacable filter

9020

Textile face-masks, without a replaceable filter or mechanical parts, including surgical masks and disposable
face-masks made of non-woven textiles.

5%

Oxygen Concentrator

9804

Oxygen concentrator, imported for personal use

28%

*Reduced to 5% (till 30th September, 2021)

Oxygen Cylinders

2804

Medical grade oxygen

12%

*Reduced to 5% (till 30th September, 2021)

Thermometers

9025

Infrared thermometers, pyrometers, barometers, psychrometers and hygrometers

18%

*Reduced to 5% (till 30th September, 2021)

COVID KIT & Medicines

30

Drugs or medicines including their salts and esters and diagnostic test kits

12%

*Reduced to 5% (till 30th September, 2021)

Protective Spectacles

9004

Spectacles, corrective (other than goggles for correcting vision)

12%

Hazardous waste disposal bins

3923

Closures made of plastic for disposal of hazardous waste

18%

Ventilator

9019

Artificial respiration or other therapeutic respiration apparatus and medical grade oxygen used in oxygen cylinders

12%

*Reduced to 5% (till 30th September, 2021)

Hairnet

6505

Hair nets made of any material

18%

Important Note

Please note that the Government of India recently has granted exemption from IGST on import of such goods received free of cost for free distribution for COVID Relief. This exemption shall remain valid till 30th June, 2021. Read Ad Hoc Exemption Order Here!
The 44th GST Council meeting has further decided to lower the GST rates on specified items being used in COVID-19 relief and management till 30th September, 2021

Disclaimer: The above mentioned GST rates are only indicative and are subject to the change due to the matters being sub-judice under the court of law. TaxHelpdesk shall not be held liable if there is any change in the change of the GST rates.

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