GST on COVID-19 Medical Supplies (Masks, Gloves, Ventilators & Sanitizers)

Updated: 30-10-2025 10:06:32 AM

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The outbreak of COVID-19 has resulted in a surge in the demand for key medical supplies, such as ventilators, protective masks, goggles, sanitizers, rubbing alcohol, gloves, infrared thermometers, etc. Goods and Services Tax (GST) on gloves, mask and other key COVID-19 medical supplies generally fall under the 12% and the 18% GST slabs. However the lowest rate of 5% is applicable to GST on PPE (personal protective equipment) falling in Chapter 62. Read the following sections to know the applicable GST rates on the major COVID-19 medical supplies, including the applicable SGST (State GST) and CGST (Central GST) in case of intrastate supply and IGST (Integrated GST) in the case of interstate supply. 

Major COVID-19 Medical Supplies in the 12% GST Slab

The most common GST rate for COVID-19 medical supplies is the 12% slab. Currently GST on masks with replaceable filters as well as GST on COVID-19 diagnostic kits are included in this 12% slab. Some of the other key COVID-19 supplies that have the GST rate of 12% are as follows:    

HSN Code	Medical Equipment	CGST	SGST	IGST
2804	Medical grade oxygen used in oxygen cylinders.	6	6	12
3004	Medicament, i.e., substances used for medical treatment consisting of mixed or unmixed products for therapeutic and prophylactic uses3005.	6	6	12
3005	Bandages and similar articles coated with pharmaceutical substances for medical and surgical purposes.	6	6	12
3822	COVID-19 diagnostic kits and reagents.	6	6	12
4015	Rubber gloves used for surgery or medical examination.	6	6	12
9004	Protective spectacles	6	6	12
9018	Appliances and instruments used in surgical and medical sciences, including scintigraphic apparatus and other electo-mediacl apparatus.	6	6	12
9019	Mechano-therapy appliances, including ventilators and other therapeutic respiration apparatus.	6	6	12
9020	Breathing appliances and masks with mechanical parts and replaceable filters.	6	6	12
9022	Diagnostic instruments based on the use of X rays or alpha, beta or gamma radiations for medical or surgical purposes.	6	6	12

*The above list is illustrative and not exhaustive in nature hence a few COVID-19 medical supplies may not have been covered here.

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Major COVID-19 Medical Supplies under the 18% GST Slab

The other key GST rate for Corona-related medical supplies is the 18% slab. GST on hand sanitizers and GST on gloves are applicable at the 18% rate. Other key COVID-19 medical supplies included in this slab rate are as follows:  

HSN Code	Medical Equipment	CGST	SGST	IGST
2207	Ethyl alcohol used for sterilization.	9	9	18
3401	Soaps and organic surface active products used for washing of skin.	9	9	18
3808	Disinfectants and hand sanitizers.	9	9	18
3821	Culture medium prepared for the maintenance or development of microorganisms, animal/ plant/ human cells.	9	9	18
3923	Plastic closures for disposal of hazardous waste.	9	9	18
3926	Protective garments and sheets made of plastic.	9	9	18
4015	Gloves made of clothing fibres, protective garments and sheets made of fabric, etc.	9	9	18
4818	Webs/Masks of cellulose fibres; Cellulose handkerchiefs; Cleansing tissues, towels, napkins, etc.	9	9	18
6505	Hair nets made of any material.	9	9	18
7324	Sanitary ware for collection of patient’s bodily fluids.	9	9	18
8419	Laboratory equipment used for treatment of materials and sterilization.	9	9	18
4015	Gloves made of clothing fibres, protective garments and sheets made of fabric, etc.	9	9	18
9025	Infrared thermometers, pyrometers, barometers, psychrometers and hygrometers.	9	9	18
9026	Apparatus and instruments used to measure or check the flow, pressure, level and other variables of gases and liquids.	9	9	18
9027	Instruments and apparatus used for physical and chemical analyses in labs.  Additionally, instruments used to measure properties like viscosity and quantities of heat, light or sound.  Microtomes (blades)	9	9	18
9028	Calibrating meters	9	9	18

*The above list is illustrative and not exhaustive in nature hence a few COVID-19 medical supplies may not have been covered here.

Also Read: GST on Medicines

Applicability of SGST, CGST and IGST on COVID-19 Medical Supplies

Goods and Services Tax (GST) refers to the single comprehensive indirect tax for the entire nation. GST on COVID-19 medical supplies including gloves, masks and ventilators include the following components:

• SGST/ UTGST (State/Union Territory GST): This refers to the portion of GST collected by the states and union territories (UTs) when the goods are both manufactured and sold within the same state or UT. For example, GST on masks is 12%, so when these masks are sold within the state/union territory of manufacture, SGST/UTGST will be 6%. 
• CGST (Central GST): This refers to the portion of GST on COVID-19 medical supplies collected by the central government, when the goods are both manufactured and sold within the same state or UT. For example, GST on hand sanitizers is 18%. When sold within the manufacturing state, then 9% of the GST will be collected by the state and the remaining 9% by the centre.
• IGST: This refers to the Integrated GST collected by the central government when the good is manufactured and sold across state/UT borders. The GST so collected is initially deposited with the centre and later divided between the centre and the destination state/UT.

COVID-19 Medical Supplies Exempt from Customs Duty

A number of medical supplies and equipment used for treatment of COVID-19 are imported from other countries hence subject to customs duty at the applicable rate. However in view of the current situation, a number of such imported items have been exempted from customs duty in India. The following is a list of key COVID-19 medical supplies that are currently exempt from customs duty: 

Chapter/ Heading/ Sub-heading/ Tariff Item	Description
30, 38 or any chapter	COVID-19 testing kits
62 or any chapter	Personal Protection Equipment (PPE)
63 or any chapter	Face and surgical masks
9018/ 9019	Ventilators, i.e., artificial respiratory and therapeutic respiratory apparatus.
Any chapter	Items used in the manufacture of the above-listed items, provided the importer follows “Import of Goods at Concessional Rate of Duty” Rules, 2017

IMPORTANT: The Customs duty exemption for the above listed goods is only valid till 30th September, 2020.