Face shield HSN Code

Protecting oneself from various hazards, be it in a medical setting, industrial environment, or even during a pandemic, often involves the use of a face shield. For businesses involved in the trade of these essential protective items in India, understanding the correct Harmonized System of Nomenclature (HSN) code and associated Goods and Services Tax (GST) is vital for smooth operations.

Understand the HSN Code for Face Shields

Face shields, primarily made of plastics, generally fall under Chapter 39 of the HSN system, titled “Plastics and articles thereof.”

More specifically, for most common face shields, especially those made from plastic and used for general protection, the HSN code is typically 3926. This broad heading covers “Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914.”

Within HSN 3926, the most frequently used sub-code for face shields is 39269099, which refers to “Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 [Other Than Bangles Of Plastic, Plastic Beads And Feeding Bottles].” This “Other” category is where many general-purpose plastic articles, including face shields, find their classification.

However, depending on the specific design and intended use, a face shield might also be classified under:

• 9004: If the face shield is considered “Spectacles, Goggles And The Like, Corrective, Protective Or Other,” especially if it includes features similar to eyewear. Within this, 90049090 (other protective spectacles/goggles) is a common choice. This is particularly relevant for industrial or specialized protective eyewear that might be integrated into a face shield design.
• 4015: If the face shield incorporates significant rubber components for the headband or other parts, it might fall under “Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts), For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber.”

The primary material and the main function of the face shield will dictate its precise HSN classification. For most standard, plastic-based face shields, HSN 39269099 remains the most common and accurate.

Understand the GST Rate on Face Shields

Based on the provided data, face shields, when classified under HSN code 3926 (as “Other Articles Of Plastics…”), attract an 18% GST rate. This rate became effective from July 1, 2017, and was reaffirmed on November 15, 2017. There is no CESS (%) applicable to these items.

It’s worth noting that if a face shield is classified under HSN 9004 as “Spectacles, Goggles And The Like, Corrective, Protective Or Other,” it also attracts an 18% GST rate, effective from July 1, 2017, with a revision on November 15, 2017. Certain specific corrective spectacles under 9004 might have a 12% rate, but generally protective ones fall under 18%.

For items under HSN 4015 (rubber articles of apparel), the GST rate is also 18%.

Therefore, regardless of whether a face shield is primarily plastic or has rubber components, the prevailing GST rate for most protective face shields is 18%.

Face Shields from Other Products

It is important to differentiate face shields from other items listed in the data that might seem similar but have different HSN codes and GST rates:

• Plastic Bangles (3926): Nil GST.
• Plastic Beads (3926): 12% GST.
• Feeding Bottles (3926): 12% GST.
• Surgical Rubber Gloves or Medical Examination Rubber Gloves (4015): 12% GST, in contrast to general rubber articles of apparel at 18%.
• Face Creams/Powders (3304): 18% GST.
• Postage Stamps with Face Value (4907): 18% GST.

Accurate HSN classification is key to compliance. Always consider the primary function, material composition, and specific design of the face shield.