HSN | Item | Description | Rate |
| 63079090 | Mask (Fabric) | Without Replaceable Filter and Mechanical Parts, Including Surgical masks and Disposable Face-Masks, Made of Non-Woven Textiles | 5% |
| 9020 | Gas Mask | With Replaceable Filter and Mechanical Parts for Protection against biological agents | 12% |
| 9004 | Protective Spectacles/Goggles | 18% | |
| 3926 | Plastic Face Shields | 18% | |
| 4015 | Plastic Gloves | 18% | |
| 6116 | Textile Gloves | 5% | |
| 4015 | Rubber Gloves | 18% | |
| 6505 | Disposable Hair Nets | 5% | |
| 6210/6307 | Protective Garments (Overcoat-Fabric) [Sale Value upto Rs. 1000] | Made of Non-Woven Textiles | 5% |
| 6210/6307 | Protective Garments (Overcoat-Fabric) [Sale Value above Rs. 1000] | Made of Non-Woven Textiles | 12% |
| 3926 | Protective Garments | Made from Plastic | 18% |
| Test Kits | 12% | ||
| 9019 | Ventilator | 12% | |
| 3808 | Sanitizer | 18% |
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