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N 95 mask gst rate and gst hsn

Rohit Singhal (Student) (26 Points)

20 May 2020

please provide gst rate and gst hsn code for N 95

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3 Replies

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 20 May 2020

It's 5% GST under chapter 63

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Rohit Singhal (Student) (26 Points)
Replied 21 May 2020

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

vipin (student) (499 Points)
Replied 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/