Surgical gloves HSN Code

Understanding the Surgical Gloves HSN Code and GST

Surgical gloves are a critical component of medical safety and hygiene, essential for healthcare professionals in hospitals, clinics, and laboratories. For manufacturers, distributors, and healthcare providers in India, correctly identifying the HSN (Harmonized System of Nomenclature) code for “Surgical Gloves” is vital for accurate GST (Goods and Services Tax) compliance. This blog post will specifically address the “Surgical Gloves HSN Code” and its associated GST rate, while also distinguishing it from other types of gloves and surgical items.

The HSN Code for Surgical Gloves

Surgical gloves are primarily classified under Chapter 40: Rubber and articles thereof, as they are typically made from vulcanized rubber.

Specifically, the HSN code for surgical gloves is:

• 40151100: This HSN code explicitly covers “Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Surgical.”
• The broader HSN 4015 also specifically mentions “Surgical Rubber Gloves Or Medical Examination Rubber Gloves.”

The GST rate applicable to surgical gloves under HSN 40151100 is 12%. This rate became effective on July 1, 2017.

Differentiating Surgical Gloves from Other Gloves and Surgical Items

It’s important to distinguish surgical gloves from other types of gloves and other “surgical” items:

• Other Rubber Gloves:
  • 40151900: This code covers “Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber – Gloves, Mittens And Mitts : Other.” These are general-purpose rubber gloves (non-surgical) and have a higher GST rate of 18%.
  • 4015: This broader heading explicitly excludes “Surgical Gloves” when referring to “Other Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts), For All Purposes, Of Vulcanised Rubber Other Than Hard Rubber.” This emphasizes the distinct classification for surgical gloves.
• Gloves of Other Materials:
  • 62160010: This HSN code is for “Gloves, Mittens And Mitts – Gloves, Mittens And Mitts : Of Cotton.” These cotton gloves have a GST rate of 12%.
  • 39262021: This covers “Other Articles Of Plastics… – Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : Aprons : Of Polyurethane Foam.” This refers to certain plastic apparel, where gloves made of specific plastics might fall, with an 18% GST rate.
  • 73239190, 73239490, 76152010: These HSN codes mention “Pot Scourers And Scouring Or Polishing Pads, Gloves And The Like, Of Iron Or Steel” or “Of Aluminium.” These are not for wearing but for cleaning and have an 18% or 12% GST rate depending on the specific item and material.
• Other Medical/Surgical Instruments and Apparatus (Chapter 90):
  • 9021: This broad heading covers “Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect.” These items generally have a 5% GST rate.
  • 90181100: This is for “Electro-Diagnostic Apparatus” used in medical, surgical, dental, or veterinary sciences, with a 12% GST rate.
  • 90221490: This covers “Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses,” with an 18% GST rate.
  • 9004: This refers to “Spectacles, Goggles And The Like, Corrective, Protective Or Other,” with rates of 12% or 18%.
• Pharmaceutical Products for Surgical Use (Chapter 30):
  • 30051090, 30059010: These HSN codes cover “Wadding, Gauze, Bandages And Similar Articles…Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical, Dental Or Veterinary Purposes.” These have a 12% GST rate.
  • 300610: This code specifically covers “Sterile Surgical Catgut, Similar Sterile Suture Materials…And Sterile Tissue Adhesives For Surgical Wound Closure; Sterile Laminaria And Sterile Laminaria Tents; Sterile Absorbable Surgical Or Dental Haemostatics; Sterile Surgical Or Dental Adhesion Barriers, Whether Or Not Absorbable.” These also have a 12% GST rate.

The distinct HSN code and lower GST rate for surgical rubber gloves reflect their essential role in healthcare.