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 | |||
|
6307.90 | |||
|
9020.00 | |||
|
9004.90 | |||
|
3926.20 | |||
| Gloves | ||||
|
3926.20 | |||
|
4015.11 | |||
|
4015.19 | |||
|
6116.10 | |||
|
6216.00 | |||
| Other | ||||
|
6505.00 | |||
|
6210.10 | |||
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 |
|||
|
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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Please help by providing HSN code for Viral Transport Medium.
Dear Sir,
I wnt to Know HSN Code For Plastic Hand Safety key
CPE GOWN HSN CODE IMPORT DUTY
Dear Sir,
pls help me with HS code of Remdesivir for export.
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Please give HSN code of C-arm cover
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tax rate on P P E suit
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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).
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Veera
Sir
What is the code for HSN code for sanitizing chamber electronic operated ( walk thru tunnel)
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%
do we require any additional registration with GST for selling of PPE KITS?
We are presently into garments business.
sanitiztaiopn chamber using pu pipe portabel frame
SIR,
PLE ASE SEND THE HSN CODE OF PPE KITS
dear sir
whats the gst rate applicable on
Plastic face shields (covering more than the eye area)
HSN code for Sanitisation chamber
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Bio Waste garbage Bags 3923.10
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