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.
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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.
Hand Gloves HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 40 | Rubber and Articles Thereof | Rubber and articles thereof |
| 61 | Knitted Apparel & Clothing Accessories | Articles of apparel and clothing accessories, knitted or crocheted |
| 62 | Apparel & Clothing Accessories | Articles of apparel and clothing accessories, not knitted or crocheted |
Chapter No
Chapter Title
Chapter Description
Chapter No
Chapter Title
Chapter Description
Chapter No
Chapter Title
Chapter Description
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 40151100 | Gaskets | 18% |
| 40151200 | Medical gloves | 12% |
| 40151900 | Other gloves | 18% |
| 40159010 | Rubber Apron | 18% |
| 40159020 | Other | Labels | 18% |
| 40159030 | Other | Industrial Gloves | 18% |
| 40159091 | Other | Other | Diving Suits | 18% |
| 40159099 | Vulcanised Rubber Apparel and Accessories | Other | 18% |
| 61161000 | Garments of Felt, Nonwovens and Similar Materials | 5% |
| 61169100 | Garments of Woven Wool or Fine Animal Hair | 5% |
| 61169200 | Garments of Woven Cotton Textile Materials | 5% |
| 61169300 | Garments of Woven Man-Made Fibres | 5% |
| 61169910 | Other Woven Garments of Textile Materials | 5% |
| 61169990 | Other Woven Garments Not Elsewhere Classified | 5% |
| 62160010 | Cotton Gloves, Mittens & Mitts: Everyday Protection | 5% |
| 62160020 | Handloom Gloves & Mittens: Traditional Wear | 5% |
| 62160090 | Textile Gloves & Mittens: Other Varieties | 5% |
* GST rates may vary based on the latest GST notifications.
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.
