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Verified Category: Instruments

HSN Code 9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

Current GST Rate
5%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9020 specifically identifies other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 2.5% + SGST 2.5%
Inter-State Split
IGST 5%

Compliance Check-list

  • Mention HSN 9020 on all Tax Invoices for other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 9020

"Classifying other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Instruments category. AasanKhata automatically monitors these shifts for you."