Current GST Rates for Medical Equipment (Mask, Sanitizer, PPE Kit)

The demand for medical equipment such as Diagnostic Test Kits, Surgical Masks, Blood Test Strips, Sanitizers, etc. has increased after the outbreak of COVID-19 Pandemic.

It is essential to have an idea of the Current GST Rates for Medical Equipment since the excessive demand of these products has led to the increase in the production.

The reason why govt. has not exempted the GST Rate for Medical Equipment and Kits is because the tax rates will not affect their market price and consumers will not get any benefit from the same. These products are currently being taxed at four tax slabs.

Some of these products have been spared from the GST (Goods and Services Tax), but most of them are taxed at the rates such as 5%, 12%, and 18%. Have a look at the below table for Current GST Rates of Medical Kits for COVID-19.

Medical Product

GST Rate

Diagnostic Test Kit

5%

Surgical Masks

5%

PPE (Costing up to 1000 INR)

5%

PPE (Costing more than 1000 INR)

12%

Blood Test Strips

12%

Ventilator

12%

Test Kit

12%

Medical Grade Oxygen, Hydrogen and Peroxide

12%

Sanitizer

18%

Hand Wash

18%

Hospital Furniture

18%

People were expecting that the govt. should exempt the GST for the medical kits and other equipment but considering the fact that consumers will not get any benefit form the GST exemption.

Nevertheless, the govt. of India has announced to spare these products from the basic custom duty and health cess (excluding sanitizer) until 30th September 2020.

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