Mask HSN Code
GST rates and HSN code for Mask.
| Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|---|
| Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | Other Breathing Appliances And Gas Masks, Excluding Protective Masks Having Neither Mechanical Parts Nor Replaceable Filters | 9020 | 12% | – | 01/07/2017 | – |
| Measuring Or Checking Instruments, Appliances And Machines, Not Specified Or Included Elsewhere In This Chapter; Profile Projectors – Other Optical Instruments And Appliances: For Inspecting Semiconductor Wafers, Or Devices Or For Inspecting Photo-Masks O | 90314100 | 18% | – | 01/07/2017 | – | |
| Other Breathing Appliances And Gas Masks, Excluding Protective Masks Having Neither Mechanical Parts Nor Replaceable Filters | 90200000 | 12% | – | 01/07/2017 | – | |
| Spectacles, Corrective [Other Than Goggles For Correcting Vision] | 9004 | 12% | – | 01/07/2017 | – | |
| Spectacles, Goggles And The Like, Corrective, Protective Or Other | 9004 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Plastics and articles thereof | Plastic Bangles | 3926 | Nil | – | 01/07/2017 | – |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 | 3926 | 18% | – | 15/11/2017 1/07/2017 | – | |
| Plastic Beads | 3926 | 12% | – | 01/07/2017 | – | |
| Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914 [Other Than Bangles Of Plastic, Plastic Beads And Feeding Bottles] | 3926 | 18% | – | 15/11/2017 01/07/2017 | – | |
| Pvc Belt Conveyor, Plastic Tarpaulin | 3926 | 18% | – | 01/07/2017 | – | |
| Feeding Bottles | 3926 | 12% | – | 01/07/2017 | – | |
| Rubber and articles thereof | Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts), For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber [Other Than Surgical Gloves] | 4015 | 18% | – | 01/07/2017 | – |
| Surgical Rubber Gloves Or Medical Examination Rubber Gloves | 4015 | 12% | – | 01/07/2017 | – | |
| Articles Of Apparelm And Clothing Accessories (Including Gloves , Mittens And Mitts ) For All Purposes , Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts: | 4015 | 18% | – | 01/07/2017 | – | |
| Articles Of Apparelm And Clothing Accessories (Including Gloves , Mittens And Mitts ) For All Purposes , Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts: | 4015 | 12% | – | 01/07/2017 | – |
Understanding HSN Codes for Masks
HSN codes are essential for classifying goods under the GST system in India. When it comes to “masks,” the classification can vary significantly based on their intended use and material. This blog post clarifies the HSN codes and corresponding GST rates for different types of masks, drawing from the provided data.
The data reveals that masks are classified under different HSN codes, attracting varying GST rates:
- Breathing Appliances and Gas Masks (Excluding Protective Masks Without Mechanical Parts or Replaceable Filters): These types of masks fall under HSN code 9020 and are subject to a 12% GST rate. The specific entry 90200000 also confirms this 12% rate.
- Spectacles and Goggles (Corrective or Protective): These are classified under HSN code 9004. Corrective spectacles (other than vision-correcting goggles) under 90041 attract a 12% GST. However, spectacles, goggles, and similar items, whether corrective, protective, or other, under HSN code 90041 are taxed at 18%, with a rate revision effective from 15/11/2017 (originally 1/07/2017).
- Plastic Masks (Specific Types Exempt or Taxed): The data mentions “Plastic Bangles” under HSN code 3926 with a Nil GST rate. “Plastic Beads” under the same HSN code attract a 12% GST. Other articles of plastic under HSN code 3926 (excluding bangles, beads, and feeding bottles) are taxed at 18%, with a rate revision effective from 15/11/2017 (originally 1/07/2017). While “masks” made of plastic are not explicitly listed, they would likely fall under the 18% category of “Other Articles Of Plastics” (HSN 3926).
- Rubber Gloves (Surgical/Medical vs. Other): Surgical rubber gloves or medical examination rubber gloves under HSN code 40151 are taxed at 12%. Other articles of apparel and clothing accessories of vulcanized rubber, including gloves (and presumably other mask-like items made of rubber for non-medical use), under HSN code 40151 attract an 18% GST.
It’s important to note that “protective masks having neither mechanical parts nor replaceable filters” are explicitly excluded from HSN code 9020, suggesting they might be classified elsewhere, possibly under textiles or plastics depending on their material. The data does not provide a specific HSN code for these simple protective masks.
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