We all know that
COVID-19 has resulted in a surge in the demand for key medical supplies, such
as ventilators, protective masks, goggles, sanitizers, rubbing alcohol, gloves,
infrared thermometers, etc. Goods and Services Tax (GST) on gloves, mask and
other key COVID-19 medical supplies generally fall under the 12% and the 18%
GST slabs. However the lowest rate of 5% is applicable to GST on PPE (personal
protective equipment) falling in Chapter 62. Read the following sections to
know the applicable GST rates on the major COVID-19 medical supplies, including
the applicable SGST (State GST) and CGST (Central GST) in case of intrastate
supply and IGST (Integrated GST) in the case of interstate supply.
Nil GST Rate Pharmaceutical
Products
The zero GST
on medicines is currently applicable only to the following products:
Human blood
and its components used in medicine
All types of
contraceptive products
COVID-19 Medical Supplies in the
12% GST Slab
|
HSN Code
|
Medical
Equipment
|
CGST
|
SGST
|
IGST
|
|
2804
|
Medical grade
oxygen used in oxygen cylinders.
|
6
|
6
|
12
|
|
3004
|
Medicament,
i.e., substances used for medical treatment consisting of mixed or unmixed
products for therapeutic and prophylactic uses3005.
|
6
|
6
|
12
|
|
3005
|
Bandages and
similar articles coated with pharmaceutical substances for medical and
surgical purposes.
|
6
|
6
|
12
|
|
3822
|
COVID-19
diagnostic kits and reagents.
|
6
|
6
|
12
|
|
4015
|
Rubber gloves
used for surgery or medical examination.
|
6
|
6
|
12
|
|
9004
|
Protective
spectacles
|
6
|
6
|
12
|
|
9018
|
Appliances and
instruments used in surgical and medical sciences, including scintigraphic
apparatus and other electo-mediacl apparatus.
|
6
|
6
|
12
|
|
9019
|
Mechano-therapy
appliances, including ventilators and other therapeutic respiration
apparatus.
|
6
|
6
|
12
|
|
9020
|
Breathing
appliances and masks with mechanical parts and replaceable filters.
|
6
|
6
|
12
|
|
9022
|
Diagnostic
instruments based on the use of X rays or alpha, beta or gamma radiations for
medical or surgical purposes.
|
6
|
6
|
12
|
COVID-19 Medical Supplies under
the 18% GST Slab
|
HSN Code
|
Medical
Equipment
|
CGST
|
SGST
|
IGST
|
|
2207
|
Ethyl alcohol
used for sterilization.
|
9
|
9
|
18
|
|
3401
|
Soaps and
organic surface active products used for washing of skin.
|
9
|
9
|
18
|
|
3808
|
Disinfectants
and hand sanitizers.
|
9
|
9
|
18
|
|
3821
|
Culture medium
prepared for the maintenance or development of microorganisms, animal/ plant/
human cells.
|
9
|
9
|
18
|
|
3923
|
Plastic closures
for disposal of hazardous waste.
|
9
|
9
|
18
|
|
3926
|
Protective
garments and sheets made of plastic.
|
9
|
9
|
18
|
|
4015
|
Gloves made of
clothing fibres, protective garments and sheets made of fabric, etc.
|
9
|
9
|
18
|
|
4818
|
|
9
|
9
|
18
|
|
6505
|
Hair nets made
of any material.
|
9
|
9
|
18
|
|
7324
|
Sanitary ware
for collection of patient’s bodily fluids.
|
9
|
9
|
18
|
|
8419
|
Laboratory
equipment used for treatment of materials and sterilization.
|
9
|
9
|
18
|
|
4015
|
Gloves made of
clothing fibres, protective garments and sheets made of fabric, etc.
|
9
|
9
|
18
|
|
9025
|
Infrared
thermometers, pyrometers, barometers, psychrometers and hygrometers.
|
9
|
9
|
18
|
|
9026
|
Apparatus and
instruments used to measure or check the flow, pressure, level and other
variables of gases and liquids.
|
9
|
9
|
18
|
|
9027
|
Microtomes
(blades)
|
9
|
9
|
18
|
|
9028
|
|
9
|
9
|
18
|
COVID-19
Medical Supplies Exempt from Customs Duty
|
Chapter/
Heading/ Sub-heading/ Tariff Item
|
Description
|
|
30, 38 or any
chapter
|
COVID-19 testing
kits
|
|
62 or any
chapter
|
Personal
Protection Equipment (PPE)
|
|
63 or any
chapter
|
Face and
surgical masks
|
|
9018/ 9019
|
Ventilators,
i.e., artificial respiratory and therapeutic respiratory apparatus.
|
|
Any chapter
|
Items used in
the manufacture of the above-listed items, provided the importer follows
“Import of Goods at Concessional Rate of Duty” Rules, 2017
|
IMPORTANT: The Customs duty exemption for the
above listed goods is only valid till 30th September, 2020.
List of HSN
Codes is illustrative only, Please refer all the relevant section, rules,
notifications and amendments as applicable. We are not responsible for any
losses incurred. Content is merely for sharing knowledge & Educational
Purpose only. We can be reached at jva@vageriya.com
for any queries, issues & recommendations.
