| Item | Description | HSN | Rate |
| Mask (Fabric) | Without Replaceable Filter and Mechanical Parts, Including Surgical masks and Disposable Face-Masks, Made of Non-Woven Textiles | 63079090 | 5% |
| Gas Mask | With Replaceable Filter and Mechanical Parts for Protection against biological agents | 9020 | 12% |
| Protective Spectacles/Goggles | 9004 | 18% | |
| Plastic Face Shields | 3926 | 18% | |
| Plastic Gloves | 4015 | 18% | |
| Textile Gloves | 6116 | 5% | |
| Rubber Gloves | 4015 | 18% | |
| Disposable Hair Nets | 6505 | 5% | |
| Protective Garments (Overcoat-Fabric) [Sale Value upto Rs. 1000] | Made of Non-Woven Textiles | 6210/6307 | 5% |
| Protective Garments (Overcoat-Fabric) [Sale Value above Rs. 1000] | Made of Non-Woven Textiles | 6210/6307 | 12% |
| Protective Garments | Made from Plastic | 3926 | 18% |
| Test Kits | 12% | ||
| Ventilator | 9019 | 12% | |
| Sanitizer | 3808 | 18% |
