What is the HSN Code for Hand Gloves?
Hand gloves are used in many activities such as medical treatment, food handling, household work and industrial safety. Because gloves are made of different materials and used in different jobs, they are classified under different HSN codes. Choosing the correct code is important so that GST is calculated properly and reports stay accurate.
Under GST, gloves can fall in the category of rubber items, textile garments or protective equipment. The correct HSN depends on the material of the glove, the design and whether it is meant for medical, household or industrial use. Businesses must therefore check the description in the tariff carefully before deciding the final code.
Classification of Disposable Gloves under HSN
Disposable examination gloves used in hospitals, clinics and laboratories are usually made of latex, nitrile or similar rubber material. These are commonly grouped under the heading for rubber gloves which covers surgical and examination gloves used in medical and similar work. In many cases the detailed eight digit code is chosen based on the exact material and intended use.
When you supply medical or examination gloves, you should treat them as healthcare related products. For GST purposes such gloves normally attract a concessional GST rate because they support public health and patient safety. Always confirm whether the glove is sterile, powdered or non powdered and whether it is approved for medical use before finalising the code.
Here are some commonly used HSN codes and GST rates for this category:
| HSN Code | Product Name | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|---|
| 4015 | Rubber examination gloves | Disposable latex or nitrile gloves used in medical and laboratory work | Disposable medical gloves | 5% |
| 6116 | Knitted cotton gloves | Cotton or blended fabric gloves used for light industrial or household work | Reusable cotton gloves | 18% |
| 6216 | Textile work gloves | Textile and coated gloves designed for industrial safety and handling | Industrial work gloves | 18% |
Rates and classification above are indicative. They can change with new GST notifications and exemptions for health related items. Businesses should always check the latest circulars before final billing.
How to Classify Cotton and Work Gloves under HSN Code?
Cotton gloves and knitted hand gloves used for light work are usually treated as textile garments. They may fall under the heading for gloves and mittens of textile materials. The chapter notes and section notes explain whether the item is treated as clothing or as an accessory. You should verify whether the glove is meant as part of apparel or as a protective item for industrial use.
Heavy work gloves used in construction, welding, mechanical repair or factory operations may be made of leather, coated fabric or special technical material. Such products may appear under chapters that deal with protective clothing or under leather articles. While most of these products attract the standard GST rate, some specialised safety items may get a beneficial rate if notified by the Government.
GST Implications on Different Types of Hand Gloves
From a GST angle, the GST rate on hand gloves depends on the HSN code and any specific notification for that code. Medical examination gloves and surgical gloves usually enjoy a lower rate because they are used in hospitals and clinics. Industrial safety gloves, cotton gloves and household gloves generally draw the standard GST rate applicable to protective equipment and garments.
For correct compliance, suppliers should mention the full HSN code on the tax invoice and also carry supporting product description in their records. When in doubt, refer to the tariff entry, relevant exemption notification and advance rulings for similar products. This helps in avoiding disputes during departmental audit and keeps input tax credit flow smooth for buyers.
As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.
Frequently Asked Questions
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What is the HSN code for disposable gloves?
Disposable examination and medical gloves made of latex, nitrile or similar rubber material are generally classified under HSN 4015. This heading covers rubber gloves used in medical, laboratory and similar work. Such gloves are usually treated as disposable medical gloves and often attract a concessional GST rate.
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Are cotton gloves classified separately from work gloves under HSN?
Yes. Knitted cotton gloves used for light industrial or household work are usually classified under HSN 6116 as knitted textile gloves. Heavier work gloves made from textile with coatings or other technical materials for industrial safety are commonly grouped under HSN 6216. So cotton gloves and other work gloves generally have separate HSN codes.
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How do hand gloves fall under GST?
Under GST, hand gloves are taxed according to their HSN code and usage. Medical examination and surgical gloves under HSN 4015 typically enjoy a lower GST rate (often around 5 percent) because they are health related. Cotton gloves and industrial work gloves under HSN 6116 or 6216 usually attract the standard rate (commonly 18 percent). Registered businesses can claim input tax credit on GST paid, subject to normal rules.
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What types of gloves are classified under the same HSN code?
Multiple glove types can share one HSN code when their material and use are similar. For example, latex, nitrile and other rubber examination gloves are usually grouped together under HSN 4015. Different designs of knitted cotton gloves for light work are commonly grouped under HSN 6116, and many textile based industrial work gloves fall together under HSN 6216 with variations captured in the product description rather than the code.
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Can HSN codes vary by glove material?
Yes, glove material is one of the main factors deciding the HSN code. Rubber or nitrile disposable gloves generally come under 4015, knitted cotton gloves under 6116, and textile or coated industrial gloves under 6216. Leather or specialised technical gloves may fall under other headings. So a change in material can change the HSN code even if the basic use is similar.