--- title: "HSN Code for Personal Protective Garments for Surgical & Medical Use | HSN 62104060 GST Rate" description: "Find HSN and GST Rates for 62104060 related to Personal Protective Garments for Surgical & Medical Use with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-62104060/" --- # HSN Code 62104060: Personal Protective Garments for Surgical & Medical Use - [Section 11: Guide to HSN Section 11](https://busy.in/hsn/section-11/) - [Chapter 62: Apparel & Clothing Accessories](https://busy.in/hsn/chapter-62/) - [Sub-chapter 6210: Fabrics garments](https://busy.in/hsn/sub-chapter-6210/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Personal protective garments for surgical/medical use (felt or non-woven) (conforming to IS 17423)(sale value not exceeding Rs. 1000 per piece) | 2.5% | 2.5% | 5% | 0% | | Personal protective garments for surgical/medical use (felt or non-woven) (conforming to IS 17423) | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 62104060 ? It includes Men’s Protective Work Garments ### How much GST applies to Personal Protective Garments for Surgical & Medical Use? Under HSN 62104060, Personal Protective Garments for Surgical & Medical Use attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Personal Protective Garments for Surgical & Medical Use is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Personal Protective Garments for Surgical & Medical Use; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Personal Protective Garments for Surgical & Medical Use? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Can we claim ITC on inputs used to trade Personal Protective Garments for Surgical & Medical Use? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Personal Protective Garments for Surgical & Medical Use? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ## India's trade performance: HSN Code 62104060 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+31.25% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5067 of 12657 HSN codes - Share of Sub-Chapter 6210: 0.04% of its exports; import side 0.00% - Rank within Sub-Chapter 6210: #15 of 22 by export value ### Key metrics - National export rank: #9395 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +31.25% in FY 2024-25 - Contribution to Sub-Ch. 6210: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 62104060 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 6210 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6210 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.04% | Nil | 0.0000% | — | 0.00% | +0.16 | #9565 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +31.25% | 0.04% | Nil | 0.0000% | — | 0.00% | +0.21 | #9395 | ## Key trade insights: HSN Code 62104060 export-import analysis ### Export snapshot for HSN Code 62104060 India exported ₹0.21 Crore worth of Personal Protective Garments for Surgical & Medical Use in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 62104060 ranked #9395 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 62104060 ranks #9395 out of 12657 HSN codes by total export value. Within Sub-Chapter 6210, it ranks #15 of 22. By trade surplus, it ranks #5067 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 62104060 exports The strongest single-year export movement for HSN Code 62104060 was recorded in FY 2024-25, when exports surged by 31.25% over the prior year. ### India maintains a trade surplus of ₹0.21 Crore in HSN Code 62104060 goods In FY 2024-25, India's exports of ₹0.21 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.21 Crore — ranking #5067 of 12657 by surplus magnitude. ### HSN Code 62104060 contributes 0.04% of Sub-Chapter 6210 exports — ranked #15 Among the 22 HSN codes under Sub-Chapter 6210, HSN Code 62104060 ranks #15 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 6210 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 62104010: Bulletproof Jackets and Bomb Disposal Apparel](https://busy.in/hsn/hsn-62104010/) | ₹105 Cr | | #2 | [HSN Code 62101090: Other Garments of Treated Textile Fabrics](https://busy.in/hsn/hsn-62101090/) | ₹105 Cr | | #3 | [HSN Code 62105000: Women’s & Girls’ Apparel – Non-knitted Garments](https://busy.in/hsn/hsn-62105000/) | ₹89 Cr | | #4 | [HSN Code 62104090: Men’s Protective Work Garments](https://busy.in/hsn/hsn-62104090/) | ₹59 Cr | | #5 | [HSN Code 62102020: Outer Garments of Rubberized Textile Fabrics](https://busy.in/hsn/hsn-62102020/) | ₹58 Cr | | #6 | [HSN Code 62101020: Outer Garments of Rubberised Textile Fabrics](https://busy.in/hsn/hsn-62101020/) | ₹29 Cr | | #7 | [HSN Code 62102090: Other Outer Garments Made of Treated Textiles](https://busy.in/hsn/hsn-62102090/) | ₹24 Cr | | #8 | [HSN Code 62102010: Outer Garments of Textile Fabrics with Cellulose Derivatives](https://busy.in/hsn/hsn-62102010/) | ₹20 Cr | | #9 | [HSN Code 62102030: Outer Garments of Other Treated Textile Fabrics](https://busy.in/hsn/hsn-62102030/) | ₹17 Cr | | #10 | [HSN Code 62101010: Garments of Fabrics Impregnated, Coated, or Laminated](https://busy.in/hsn/hsn-62101010/) | ₹11 Cr | | #15 | HSN Code 62104060: Personal Protective Garments for Surgical & Medical Use (this hsn code) | < ₹1 Crore |