With the outbreak of pandemic Corona Virus (COVID 19) across the globe, demand for medical supplies like COVID Test Kits, Infrared Thermometers, Sanitizers, Protective garments like Disposable Face Masks/Face Shields, Gloves, Personal Protective Equipments (PPE) Kits & many medical consumables have  increased drastically. Even everyone in the finance field like accountants, tax professionals like Chartered Accountants(CAs) & Advocates are looking for HSN codes of these items like Test Kits, Sanitizers, Face Masks etc. Correct reporting of HSN codes on the invoice is important as the same has to be reported in GST Returns & also these are base of GST Rates/exemptions. Lists of HSN Codes of these items like Thermometers Sanitizers, PPE Kits, Test Kits have been summarized as below:-

Categories Product names Brief info HS
Classification
I. COVID-19 Test kits/ Instruments and apparatus
used in Diagnostic Test
COVID-19 Test kits Diagnostic reagents based on polymerase chain reaction (PCR) nucleic
acid test.
3822.00
COVID-19 Test kits Diagnostic reagents based on
immunological reactions
3002.15
COVID-19 Diagnostic Test instruments and
apparatus
Instruments used in clinical laboratories for In Vitro Diagnosis 9027.80
II. Protective garments and the
like
Personal Protective Equipments (PPE)
Face and eye protection
  • Textile face-masks, without a replaceable filter or mechanical parts, including surgical masks and disposable
    face-masks made of non-woven textiles.
6307.90
  • Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such
    masks incorporating eye protection or facial shields.
9020.00
  • Protective spectacles and goggles
9004.90
  • Plastic face shields (covering more than the eye area)
3926.20
Gloves
  • Plastic gloves
3926.20
  • Surgical rubber gloves
4015.11
  • Other rubber gloves.
4015.19
  • Knitted or crocheted gloves which have been impregnated or covered with plastics or rubber
6116.10
  • Textile gloves that are not knitted or crocheted
6216.00
Other
  • Disposable hair nets
6505.00
  • Protective garments for surgical/medical use made up of felt or nonwovens whether or not impregnated, coated, covered or laminated (fabrics of heading 56.02 or 56.03).
    This includes spun-bonded garments.
6210.10
  • Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07).

Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 ‑ Other women’s or girls’ garments

6210.20
6210.30
6210.40
6210.50
  • Protective garments made from plastic sheeting
3926.20
III.
Thermometers
Liquid filled thermometer for
direct reading
Includes standard “Mercury-in-glass” clinical thermometer. 9025.11
Other thermometers For example, digital thermometers, or infrared thermometers for placing on
the forehead.
9025.19
IV. Disinfectants/ Sterilisation
products
Alcohol solution Undenatured, containing by volume
80% or more ethyl alcohol
2207.10
Alcohol solution Undenatured, 75% ethyl alcohol 2208.90
Hand sanitizer A liquid or gel generally used to decrease infectious agents on the
hands, alcohol-based type.
3808.94
Other disinfectant preparations Put up in forms or packings for retail sale such as rubs and wipes impregnated with alcohol or other
disinfectants.
3808.94
Medical, surgical or
laboratory sterilisers
Function by steam or boiling water 8419.20
Hydrogen peroxide in
bulk
Bulk H2O2  whether or not with solidified with urea. 2847.00
Hydrogen peroxide presented as a medicament H2O2 put up for internal or external use as a medicine, including as an antiseptic for the skin.    Only covered here if in measured doses or in forms or packings for retail sale (including directly to
hospitals) for such use.
3004.90
Hydrogen peroxide put up in disinfectant preparations for
cleaning surfaces
H2O2  put up as cleaning solutions for surfaces or apparatus. 3808.94
Other chemical disinfectants Put up in forms or packings for retail sale as disinfectants or as disinfectant preparations, containing alcohol, benzalkonium chloride solution or
peroxyacids, or other disinfectants.
3808.94
V. Other medical devices Computed tomography (CT) scanners Uses a rotating X-ray machine to image thin slices of the body to diagnose diseases such as pneumonia. 9022.12
Extracorporeal membrane oxygenation (ECMO) Provides prolonged cardiac and respiratory support by removing blood from the person’s body and artificially removing the carbon dioxide and
oxygenating red blood cells.
9018.90
Medical ventilators
(artificial respiration apparatus)
Provides mechanical ventilation by
moving breathable air into and out of the lungs.
9019.20
Other oxygen therapy
apparatus including oxygen tents
As well as complete oxygen therapy
apparatus, this subheading also covers recognisable parts of such systems.
9019.20
Patient monitoring devices – Electro‑diagnostic apparatus Electrical or electronic equipment for the observation of a disease, condition or one or several medical parameters over time. This includes such devices as pulse oximeters or bedside monitoring stations used for continuous monitoring of various vital signs.
(Note: this does not include devices more specifically covered elsewhere e.g. electro-cardiographs (9018.11) or
electronic thermometers (9025.19).)
9018.19
VI. Medical Consumables Wadding, gauze, bandages, cotton sticks and similar
articles
Impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for
medical use.
3005.90
Syringes, with or
without needles
9018.31
Tubular metal needles
and needles for sutures
9018.32
Needles, catheters,
cannulae and the like
9018.39
Intubation kits 9018.90
Paper bed sheets 4818.90

List of HSN Codes is illustrative only, Please refer all the relevant section, rules, notifications and amendments as applicable. The Author is not responsible for any losses incurred. Content is merely for sharing knowledge & Educational Purpose only. Author can be reached at casagargambhir@gmail.com for any queries, issues & recommendations.

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30 Comments

  1. veera says:

    Dear Sir,
    Could you please help me HSN code for Liquid Alcohol based hand sanitizer and Gel Alcohol based hand sanitizer (8 digits HSN code).
    Thanks,
    Veera

  2. AJAY says:

    We want to supply PPE kits containing the following items :
    1) Non woven medical Gown2) Plastic goggles3) Rubber Gloves4) Non woven Shoe Covers5) Plastic Bio Bags6) Non woven bouffant caps 

    WHAT IS THE GST RATE THAT WE HAVE TO CHARGE ? 5% OR 12%

  3. Rachana says:

    do we require any additional registration with GST for selling of PPE KITS?
    We are presently into garments business.

      1. Deepali says:

        Thank you the above information. So as per the link given by you, Face sheild shall be taxable @ 18% under HSN 3926. Am I right?

      1. VIKRAM JAIN says:

        We want to supply PPE kits containing the following items :
        1) Non woven medical Gown2) Plastic goggles3) Rubber Gloves4) Non woven Shoe Covers5) Plastic Bio Bags6) Non woven bouffant caps

        WHAT IS THE GST RATE THAT WE HAVE TO CHARGE ? 5% OR 12%

  4. Surendra Kumar says:

    Dear Sir
    Thanks for this knowledge.
    Sir i want to know the HSN Code of more items used in medical profession like –

    1) Bio Waste garbage Bags

    2) Sanitizing Doorway with Facility of Fever Screening with Mask Observation result & No of Visitors Counting

    3) Sanitizing Chambers made of SS and Aluminum

    4) Sanitizing Tunnels: Heavy Duty Humidifier with Motion Sensor

    Please help me
    Surendra
    9899775311

    1. CA Sagar Gambhir says:

      Sanitizing Chambers made of SS and Aluminum

      SS – Chapter 73 : based on composition
      Aluminum – Chapter 76 : based on composition

      1. Navin Prakash Srivastava says:

        Please let me know the rate of SGT applicable on stainless steel sheets & MS tube frame fitted with IT lamps & UVC tubes & electronic sensing equipments .please elucidate its HSN No.also.

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