Shivam RC
(Student)
(23683 Points)
Replied 19 April 2020
No Sir. It is not yet Exempted from GST. The Medical Department has written a letter to the GST Department regarding Exemption of Face Masks, Gloves i.e. PPE's.
The GST Rate applicable on FACE MASK is :
HSN CODE : 30059040.
DESCRIPTION : Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical,Dental Or Veterinary Purposes Other : Bandages.
GST RATE : 12%