Understanding GST Rates on Chaa Mask Terracotta Items and Conch Shell Crafts

Given the diverse array of goods available in the Indian market, it is crucial for businesses and consumers alike to understand the Goods and Services Tax (GST) rates applicable to these items. This article delves into the specific GST rates for chaa mask terracotta items and conch shell crafts, alongside other key items such as masks, hand wash, alcohol-based hand sanitizers, gloves, and disinfectants.

Chaa Mask Terracotta Items and Conch Shell Crafts

Chaa mask terracotta items and conch shell crafts are traditional Indian handicrafts that hold cultural significance and are widely appreciated for their aesthetic beauty and craftsmanship. However, these artisanal products are subject to GST rates depending on their classification under the Harmonized System (HS) Codes.

Chaa Mask Terracotta Items

Chaa masks, which are traditionally made from terracotta, fall under a specific HS Code category. The GST rate for chaa mask terracotta items is 5%, making them relatively cost-effective for both local buyers and export markets.

Conch Shell Crafts

Conch shell crafts, including musical instruments and decorative items, are a part of the ornamental and musical instruments category. These items are classified under HS Code 9406 for conch shell musical instruments and 7112 for conch shell ornamental items. The GST rate applicable to these crafts is 18%, reflecting their luxury and artisanal nature.

Other Key Items

Cotton Face Masks

Cotton face masks, which are essential in a post-pandemic world, have an HS Code ranging from 5208 to 5212 based on the extent of cotton used and weight. The GST rate for these masks is 5%, making them accessible for both consumers and businesses.

Non-Cotton Face Masks

Face masks that are not made of cotton are classified under HS Code 9020. These can be other breathing appliances and gas masks excluding protective masks having neither mechanical parts nor replaceable filters. The GST rate for these types of masks is 12%, aligning with their specific use and classification.

Hand Wash

Hand wash products, which are crucial for personal hygiene, come under HS Code 3401. These are organic surface-active products and preparations for washing the skin and are subject to a GST rate of 18%, emphasizing the importance of hygiene products in the current market landscape.

Alcohol-Based Hand Sanitizers

Alcohol-based hand sanitizers fall under the category of disinfectants and are classified under HS Code 3808. Like hand washes, these sanitizers are also subject to a GST rate of 18%, reflecting their role in public health and preventive measures.

Gloves

Gloves, which are essential for protection and hygiene, are classified under HS Code 4015. They include articles of apparel and clothing accessories such as gloves, mittens, and mitts. The GST rate for gloves is 18%, making them easily accessible and vital for various industries.

Disinfectants

Disinfectants, which are crucial for maintaining cleanliness and hygiene, are classified under HS Code 3402. These items, which include organic surface-active agents other than soap and surface-active preparations, are also subject to a GST rate of 18%, ensuring they are readily available to the market.

Tissue Paper or Napkins

Tissue paper or napkins, which are used for cleansing and wiping, fall under HS Code 4818. These are cellulose handkerchiefs and cleansing tissues, among others, and the GST rate for them is 18%, making them widely available for everyday use.

Understanding the GST rates for these items is essential for both businesses and consumers. It helps in making informed decisions and ensures compliance with tax regulations. The GST rates mentioned above are current as of the latest available data and may be subject to change. Always check the latest official sources for the most up-to-date information.

For more information on GST and other relevant tax regulations, refer to official government resources or consult a tax professional.