GST rate on KN95 masks & other related breathing appliances and gas masks

GST rates on KN95 masks, other related breathing appliances, and gas masks are needed to be aware by all those manufacturers and consumers. Before that, as we all know that the world got quarantined during this unexpected outbreak of coronavirus (COVID-19) and every country is in dire need of those medical accessories, testing kits, precautionary items like breathing masks and other sets of vital PPE’s at every hospital and other new established COVID-19 wards.

Now, during this pandemic COVID-19 season, the government got busy with severe pressure in dealing with those issues like safeguarding the economy at the same time effective execution of smooth recovery for a stable economy.  With an issue of expected blockage of GST credit (ITC), even the government is improbable to exempt GST on medical items like ventilators, PPEs, masks, test kits, and sanitizers.

Actually, as usual in order to bear combat this pandemic effect by everyone then definitely there would be a demand from various groups in front of government to exempt the GST burden because if it reduces the taxes then the situation would be like in past, GST exemption is granted on a sanitary napkin but which has led to a similar situation to domestic manufactures and finally it results into insignificant gains to the consumer.

About KN95 mask:

• KN95 (China GB2626-2006) - A particulate-filtering facepiece respirator.
• KN95 masks are the Chinese standards for masks.
• N95 and KN95 respirator masks are the same. Both masks are rated to capture 95% of tiny particles (0.3-micron particles, to be exact).
• To be certified as a KN95 mask, the Chinese government requires the manufacturer to run mask fit tests on real humans with ≤ 8% leakage. 
• KN95 are respiratory face masks like they are a type of protective mask.
• The N95 mask standard does not require manufacturers to run this kind of fit test.
• KN95 masks. Regulated by the Chinese government, they are almost identical in performance to N95 masks. There are slight differences in their specifications, like a variation in the maximum pressure the masks must be able to withstand as a person inhales and exhales.

GST Rates in India : (Useful during COVID-19)

Case 1:

HSN code (Goods)	Description	CGST rate	SGST rate	Total GST rate
90200000	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	6%	6%	12%

Case 2:

Sl.no.	Item description	GST rate
1	Ventilator	12%
2	Normal masks	5%
3	Test kits	12%
4	Sanitizer	18%
5	PPE (Personal Protective Equipment) - Costing up to Rs.1000 per piece	5%
6	PPE (Personal Protective Equipment) - Costing more than Rs.1000 per piece	12%