Understanding HSN Code for Face Mask
Masks are used for health protection, industrial safety, medical procedures, pollution control, and even fashion. Their classification depends on material, purpose (medical, non-medical, industrial), and design (disposable or reusable). The HS code plays a key role in determining GST, customs duty, and export eligibility.
Masks fall under Chapter 63 or Chapter 90, depending on their usage.
Importance of Face Mask HSN Code and GST rate
Correct HS code for masks is essential for:
- Customs Clearance & Duty Assessment
- GST Classification (Medical vs Non-Medical)
- Export Documentation & Licensing
- Eligibility For Government Procurement Schemes
HS Code Classification for Face Masks
The HS code for masks varies by type and use:
- 63079090 – General cloth masks, textile-based face coverings (non-medical)
- 90200000 – Respiratory protection masks (like N95), gas masks
- 90189099 – Surgical masks or medical disposable masks
- 39269099 – Plastic-based face shields or mask parts
GST Rates for Masks In India
GST on masks depends on the classification and use:
- Surgical / Medical Masks (HS 9018): 12% GST
- N95 / Respiratory Masks (HS 9020): 5% GST (for specific notifications)
- Cloth / Cotton / Reusable Masks (HS 6307): 5% GST
- Plastic Face Shields (HS 3926): 18% GST
HSN Codes and GST Rates for Face Masks
Here’s a table listing different types of masks, HS codes, and their applicable GST rates:
😷 GST Rates on Face Masks & Shields (2025)
🧵 Cloth Mask (Reusable)
📦 HS Code: 63079090
💡 Usage: Non-medical, textile-based
💰 GST Rate: 5%
🩺 Surgical Mask
📦 HS Code: 90189099
💡 Usage: Medical, disposable use
💰 GST Rate: 12%
🛠️ N95 / Respirator Mask
📦 HS Code: 90200000
💡 Usage: Medical/industrial, filtration type
💰 GST Rate: 5%
🛡️ Plastic Face Shield / Mask
📦 HS Code: 39269099
💡 Usage: Full face plastic shields
💰 GST Rate: 18%
📌 Note: Reusable cloth and N95 masks attract lower GST, while surgical and plastic shield types have higher applicable rates.
Final Thoughts
Masks are classified under different HS codes based on material and intended use. In India, cloth and N95 masks are taxed at 5% GST, surgical masks at 12%, and plastic face shields at 18% GST. Proper classification ensures legal compliance and accurate billing in healthcare, retail, and industrial supply chains.
FAQs
Surgical/medical masks are classified under HS Code 90189099.
Cloth or cotton masks are subject to a 5% GST under HS Code 63079090.
Yes, N95 masks fall under HS 90200000 and attract 5% GST, if notified.
Plastic-based masks or shields are under HS Code 39269099.
No, GST varies: cloth masks (5%), surgical masks (12%), face shields (18%).
