Please mention what is the rate of tax on face mask, p p e kit, face shield, hand sanitizer, hand sanitizer stand, electrical hand sanitizer machine and sanitizing solution. Please answer as early as possible to help me. Thanks With regard Advocate Sandeep Rastogi, Meerut
Reply—
As required by you we give exhaustive list of various goods in demand during COVID-19:-
| S.No. |
Name of Goods |
HSN Code |
Rate |
S.No |
Schedule |
| 01 |
Test Kits |
3822 |
12% |
80 |
II |
| 02 |
Non-woven face Mask |
9018 |
12% |
218 |
II |
| 03 |
Textile face Mask |
630790 |
05% |
224 |
I |
| 04 |
Gas Mask |
9020 |
12% |
220 |
II |
| 05 |
Protective Garments for surgical/medical use (Value not exceeding 1000/-) |
621010 |
5% |
223 |
I |
| 06 |
Protective Garments for surgical/medical use (Value exceeding 1000/-) |
621010 |
12% |
170 |
II |
| 07 |
Protective Garments made from plastic sheeting(PPE Kits) |
392620 |
18% |
111 |
III |
| 08 |
Plastic Face shield (Covering more than the eye area) |
392620 |
18% |
111 |
III |
| 09 |
Protective Spectacles and goggles |
900490 |
18% |
411 |
III |
| 10 |
Plastic gloves |
392620 |
18% |
111 |
III |
| 11 |
Surgical rubber gloves |
401511 |
12% |
85 |
II |
| 12 |
Knitted or crocheted gloves |
611610 |
5% |
222 |
I |
| 13 |
Textile Gloves |
621610 |
5% |
223 |
I |
| 14 |
Thermometers |
9025 |
18% |
415 |
III |
| 15 |
Sanitizer |
3402 |
18% |
61A |
III |
| 16 |
Hand Sanitizer (Alcohol Based) |
3808 |
18% |
87 |
III |
| 17 |
Ventilators |
9019 |
12% |
219 |
II |
| 18 |
Mechanical sprayers for spray of chemical |
8424 |
12% |
195B |
II |
| 19 |
Touch free dispensers for sanitizer / liquid soap |
84248990 |
18% |
325 |
III |
| 20 |
Sanitizer/soap dispensers made of plastic |
3924 |
18% |
109 |
III
|
| 21 |
Sanitizer booth or chambers(General rate) |
Any ch |
18% |
453 |
III |
Posted Date: Jun 23, 2020