Face Mask HSN Code 6307 and GST Rate
Textile face masks, surgical masks and N95 respirator masks.
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- HSN code
- 6307
- GST rate
- 5%
- Chapter
- 63: Other made up textiles
- Before 22 Sep 2025
- No change
What is the HSN code for face mask?
Face Mask falls under HSN 6307, in chapter 63 (Other made up textiles).
Surgical and cloth masks are made up textile articles of 630790. As textile articles of chapter 63 they pay 5% under the value limit. Masks with valves or replaceable filters that work as breathing appliances belong to heading 9020, which GST 2.0 also cut to 5%.
| Code | Description |
|---|---|
| 630790 | Other made up textile articles (surgical and cloth masks) |
| 902000 | Other breathing appliances and gas masks with mechanical parts or replaceable filters |
GST rate on face mask
The GST rate on face mask is 5%. 5% on textile masks of 6307 sold at Rs 2,500 or less per piece (practically all). Breathing appliances and gas masks with filters of 9020 are 5% since 22 September 2025.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 6307 |
| Above Rs 5 crore | 6 on every invoice | 630790, 902000 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 63 |
Sample GST invoice line for face mask
Here is how a line for face mask looks on a tax invoice within one state: 500 × mask at Rs 8.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Face Mask | 6307 | 500 × mask | 8.00 | 4,000.00 | 100.00 | 100.00 | 4,200.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 200.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 63 at a glance
Chapter 63 (Other made up textiles) covers: Blankets, bed linen, towels, curtains, sacks, tents, worn clothing and rags.
Other pages in chapter 63
Related HSN codes
Products often bought, sold or invoiced together with face mask:
अक्सर पूछे जाने वाले सवाल
What is the HSN code for face mask?
Face Mask falls under HSN 6307: textile face masks, surgical masks and n95 respirator masks. Common 6 digit codes are 630790 for other made up textile articles (surgical and cloth masks) and 902000 for other breathing appliances and gas masks with mechanical parts or replaceable filters.
What is the GST rate on face mask?
5% on textile masks of 6307 sold at Rs 2,500 or less per piece (practically all). Breathing appliances and gas masks with filters of 9020 are 5% since 22 September 2025.
How many digits of the face mask HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 6307 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 630790, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.