Last updated: February 25th, 2020 10:37 AM

GST on Medical Equipment, Cameras and Glasses - HSN Chapter 90

GST on medical equipment, cameras and glasses were introduced through HSN Chapter 90 by the GST Council in India. In this article, we look at the HSN code and GST rate for optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus which fall under Chapter 90 of HSN Code. HSN Chapter 90 does not cover:

• Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 4016), of leather or of composition leather (heading 4205) or textile material (heading 5911)
• Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
• Refractory goods of heading 6903; ceramic wares for laboratory, chemical or other technical uses, of heading 6909;
• Glass mirrors, not optically worked, of heading 7009, or mirrors of base metal or of precious metal, not being optical elements (heading 8306 or Chapter 71);
• Goods of headings 7007, 7008, 7011, 7014, 7015 or 7017;
• Parts of general use, as defined in Note 2 to Section XV, of base metal (Section  XV) or similar goods of plastics (Chapter 39);
• Pumps incorporating measuring devices, of heading 8413; weight-operated counting or checking machinery, or separately presented weights for balances (heading 8423); lifting or handling machinery (headings 8425 to 8428); paper or paperboard cutting machines of all kinds (heading 8441); fittings for adjusting work or tools on machine-tools or water-jet cutting machines, of heading 8466, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 8470); valves or other appliance of heading 8481; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 8486;
• Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 8512); portable electric lamps of heading 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading 8519); sound-heads (heading 8522); television cameras, digital cameras and video camera recorders (heading 8525); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 8526); connectors for optical fibres, optical fibre bundles or cables (heading 8536); numerical control apparatus of heading 8537; sealed beam lamp units of heading 8539; optical fibre cables of heading 8544;
• Searchlights or spotlights of heading 9405;
• Articles of Chapter 95;
• monopods, bipods, tripods and similar articles, of heading 9620;
• Capacity measures, which are to be classified according to their constituent material; or
• Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 3923 or Section XV).

Subject Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:

• Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than headings 8487, 8548 or 9033) are in all cases to be classified in their respective headings;
• Other parts and accessories, if suitable for use solely or principally with a particular kind of machine instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of headings 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;
• All other parts and accessories are to be classified in heading 9033.

Heading 9032 applies only to:

• Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and
• Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain in at, a desired value, stabilised against disturbances, constantly or periodically measuring its actual value.

HSN Code	HSN Item Description	Policy	Policy Conditions		GST Rate in Percentage
9001	OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF HEADING NO 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED
9001 10 00	Optical fibres, Optical fibres bundles and cables	Free			12
9001 20 00	Sheets and plates of polarising material	Free			12
9001 30 00	Contact lenses	Free			12
9001 40	Spectacle lenses of glass:
9001 40 10	Polarised glass	Free			12
9001 40 90	Other	Free			12
9001 50 00	Spectacle lenses of other materials	Free			12
9001 90	Other:
9001 90 10	Optical calcite crystal	Free			12
9001 90 90	Other	Free			12
9002	LENSES, PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED
	Objective lenses:
9002 11 00	For cameras, projectors or photographic enlargers or reducers	Free			18
9002 19 00	Other	Free			18
9002 20 00	Filters	Free			18
9002 90 00	Other	Free			18
9003	FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF
	Frames and mountings:
9003 11 00	Of plastics	Free			12
9003 19 00	Of other materials	Free			12
9003 90 00	Parts	Free			12
9004	SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER
9004 10 00	Sunglasses	Free			18
9004 90	Other:
9004 90 10	Passive night vision goggles	Restricted			28
9004 90 20	Prismatic eyeglasses for reading	Free			18
9004 90 90	Other	Free			18
9005	BINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES AND MOUNTINGS THEREFOR; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY
9005 10 00	Binoculars (except Night Vision Binoculars/ Passive Night Vision Devices-PNVs)	Free	Night Vision Binoculars/ Passive Night Vision Devices-PNVs are “Restricted” for import		28
9005 80	Other instruments:
9005 80 10	Monocular and refracting telescopes	Free			18
9005 80 20	Astronomical instruments	Free			18
9005 80 90	Other	Free			18
9005 90	Parts and accessories (including mountings):
9005 90 10	Of binocular or telescopic of heading 9005, other than mountings	Free			18
9005 90 20	Mountings for astronomical instruments	Free			18
9005 90 90	Other	Free			18
9006	PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8539
9006 30 00	Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes	Free			18
9006 40 00	Instant print cameras	Free			18
	Other cameras:
9006 51 00	With a through-the-lens viewfinder [single lens reflex (SLR)] for roll film of a width not exceeding 35 mm	Free			18
9006 52 00	Other, for roll film of a width less than 35 mm	Free			18
9006 53	Other, for roll film of a width of 35 mm:
9006 53 10	Fixed focus 35 mm cameras	Free			28
9006 53 90	Other	Free			28
9006 59	Other:
9006 59 10	Fixed focus 110 mm cameras	Free			28
9006 59 90	Other	Free			28
	Photographic flashlight apparatus and flashbulbs:
9006 61 00	Discharge lamp ("electronic") flashlight apparatus	Free			28
9006 69 00	Other	Free			28
	Parts and accessories:
9006 91
9006 91 00	For cameras	Free			28
9006 99 00	Other	Free			28
9007	CINEMATOGRAPHIC CAMERAS AND PROJECTORS WHETHER OR NOT INCORPORATING SOUND RECORDING OR REPRODUCING APPARATUS
9007 10	Cameras:
9007 10 10	For film of less than 16 mm width or for double - 8 mm film	Free			18
9007 10 90	Other	Free			18
9007 20	Projectors:
9007 20 10	For film of less than 16 mm width	Free			18
9007 20 90	Other	Free			18
	Parts and accessories:
9007 91
9007 91 00	For cameras	Free			18
9007 92 00	For projectors	Free			18
9008	IMAGE PROJECTORS, OTHER THAN CINEMATOGRAPHIC; PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) ENLARGERS AND REDUCERS
9008 50	Projectors, enlargers and reducers:
9008 50 10	Slide projectors	Free			18
9008 50 20	Microfilm, microfiche or other microform readers, whether or not capable of producing copies	Free			18
9008 50 30	Other image projectors	Free			18
9008 50 40	Photographic (other than Cinematographic) enlargers and reducers	Free			18
9008 90 00	Parts and accessories	Free			18
9010	APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC) LABORATORIES NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; PROJECTION SCREENS
9010 10 00	Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper	Free			28
9010 50 00	Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes	Free			28
9010 60 00	Projection screens	Free			28
9010 90 00	Parts and accessories	Free			28
9011	COMPOUND OPTICAL MICROSCOPES, INCLUDING THOSE FOR PHOTOMICRO-GRAPHY, CINEPHOTOMICROGRAPHY OR MICROPROJECTION
9011 10 00	Stereoscopic microscopes	Free			18
9011 20 00	Other microscopes, for photomicrography, cinephotomicrography or microprojection	Free			18
9011 80 00	Other microscopes	Free			18
9011 90 00	Parts and accessories	Free			18
9012	MICROSCOPES OTHER THAN OPTICAL MICROSCOPES; DIFFRACTION APPARATUS
9012 10	Microscopes other than optical microscopes; diffraction apparatus:
9012 10 10	Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles	Free			28
9012 10 90	Other	Free			28
9012 90 00	Parts and accessories	Free			28
9013	LIQUID CRYSTAL DEVICES NOT CONSTITUTING ARTICLES PROVIDED FOR MORE SPECIFICALLY IN OTHER HEADINGS; LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSE WHERE IN THIS CHAPTER
9013 10	Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI:
9013 10 10	Telescopic sights for fitting to arms	Restricted			18
9013 10 20	Periscopes	Free			18
9013 10 90	Other	Free			18
9013 20 00	Lasers, other than laser diodes	Free			18
9013 80	Other devices, appliances and instruments:
9013 80 10	Liquid crystal devices (LCD)	Free			18
9013 80 90	Other	Free			18
9013 90	Parts and accessories:
9013 90 10	For liquid crystal devices (LCD)	Free			18
9013 90 90	Other	Free			18
9014	DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL INSTRUMENTS AND APPLIANCES
9014 10 00	Direction finding compasses	Free			28
9014 20 00	Instruments and appliances for aeronautical or space navigation (other than compasses)	Free			28
9014 80	Other instruments and appliances :
9014 80 10	Echo sounding instrument	Free			18
9014 80 20	Sextants	Free			18
9014 80 90	Other	Free			18
9014 90 00	Parts and accessories	Free			18
9015	SURVEYING (INCLUDINGPHOTOGRAMMETRICAL SURVEYING), HYDROGRAPHIC OCEANOGRAPHIC, HYDROLOGICAL, METEROLOGICAL OR GEO-PHYSCIAL INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; RANGEFINDERS
9015 10 00	Rangefinders	Free			18
9015 20 00	Theodolities and tachymeters (tacheometers)	Free			18
9015 30	Levels:
9015 30 10	Dumpy levels or engineer’s levels or builders levels (not automatic) and quick set levels with or without horizontal circles	Free			18
9015 30 90	Other	Free			18
9015 40 00	Photogrammetrical surveying instruments and appliances	Free			18
9015 80	Other instruments and appliances:
9015 80 10	Hydrographic instruments	Free			18
9015 80 20	Metorological instruments	Free			18
9015 80 30	Geophysical instruments	Free			18
9015 80 90	Other	Free			18
9015 90
9015 90 00	Parts and accessories	Free			18
9016	BALANCES OF A SENSITIVITY OF 5cg OR BETTER, WITH OR WITHOUT WEIGHTS
9016 00	Balances of a sensitivity of 5cg or better with or without weights:
9016 00 10	Electric Balances	Free			18
9016 00 20	Other balances	Free			18
9016 00 90	Parts	Free			18
9017	DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS FOR MEASURING
	LENGTH FOR USE IN THE HAND (FOR EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
9017 10 00	Drafting tables and machines, whether or not automatic	Free			12
9017 20	Other drawing, marking-out or mathematical calculating instruments:
9017 20 10	Drawing and marking-out instruments	Free			12
9017 20 20	Mathematical calculating instruments	Free			12
9017 20 30	Pantograph	Free			12
9017 20 90	Other	Free			12
9017 30	Micrometres, callipers and gauges:
9017 30 10	Micro-meters and callipers	Free			28
	Gauges:
9017 30 21	Plug	Free			28
9017 30 22	Ring	Free			28
9017 30 23	Slip	Free			28
9017 30 29	Other	Free			28
9017 80	Other instruments:
9017 80 10	Measuring rods and tapes and divided scales	Free			28
9017 80 90	Other	Free			28
9017 90 00	Parts and accessories	Free			28
9018	INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCIENTIGRAPHIC APPARATUS, OTHER ELECTROMEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS
	Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters):
9018 11 00	Electro-cardiographs	Free			12
9018 12	Ultrasonic scanning apparatus:
9018 12 10	Linear ultrasound scanner	Free			12
9018 12 90	Other	Free			12
9018 13 00	Magnetic resonance imaging apparatus	Free			12
9018 14 00	Scientigraphic apparatus	Free			12
9018 19	Other:
9018 19 10	Electro encephalographs	Free			12
9018 19 20	Echo cardiograph	Free			12
9018 19 90	Other	Free			12
9018 20 00	Ultra-violet or infra-red ray apparatus	Free			12
	Syringes, needles, catheters, cannulae and the like:
9018 31 00	Syringes, with or without needles	Free			12
9018 32	Tubular metal needles and needles for sutures:
9018 32 10	Needles for suture	Free			12
9018 32 20	Hollow needles for injection, aspiration, biopsy and transfusion	Free			12
9018 32 30	Hilerio venus fistula needles	Free			12
9018 32 90	Other	Free			12
9018 39	Other:
9018 39 10	Catheters (for urine, stool)	Free			12
9018 39 20	Cardiac catheters	Free			12
9018 39 30	Cannulae	Free			12
9018 39 90	Other	Free			12
	Other instruments and appliances, used in dental sciences:
9018 41 00	Dental drill engines, whether or not combined on a single base with other dental equipment	Free			12
9018 49 00	Other	Free			12
9018 50	Other ophthalmic instruments and appliances:
9018 50 10	Opthalmoscopes	Free			12
9018 50 20	Tonometers	Free			12
9018 50 30	Ophthalmic lasers	Free			12
9018 50 90	Other	Free			12
9018 90	Other instruments and appliances:
	Diagnostic instruments and apparatus:
9018 90 11	Instrument and apparatus for measuring blood pressure	Free			12
9018 90 12	Stethoscopes	Free			12
9018 90 19	Other	Free			12
	Surgical tools:
9018 90 21	Bone saws, drills and trephines	Free			12
9018 90 22	Knives, scissors and blades	Free			12
9018 90 23	Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments	Free			12
9018 90 24	Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters	Free			12
9018 90 25	Retractors, spatulaprobes, hooks dialators, sounds, mallets	Free			12
9018 90 29	Other	Free			12
	Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments:
9018 90 31	Renal dialysis equipment (artificial Kidneys, kidney machines and dialysers)	Free			12
9018 90 32	Blood tranfusion apparatus	Free			12
9018 90 33	Haemofiltration instruments	Free			12
	Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes:
9018 90 41	Anesthetic apparatus and instruments	Free			12
9018 90 42	ENT precision instruments	Free			12
9018 90 43	Acupuncture apparatus	Free			12
9018 90 44	Endoscopes	Free			12
	Other:
9018 90 91	Hilerial or venous shunts	Free			12
9018 90 92	Baby incubators	Free			12
9018 90 93	Heart-lung machines	Free			12
9018 90 94	Defibrillators	Free			12
9018 90 95	Fibrescopes	Free			12
9018 90 96	Laproscopes	Free			12
9018 90 97	Vetrasonic lithotripsy instruments	Free			12
9018 90 98	Apparatus for nerve stimulation	Free			12
9018 90 99	Other	Free			12
9019	MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS
9019 10	Mechano-therapy appliances; massage apparatus; psychological aptitude testing apparatus:
9019 10 10	Mechano-therapy appliances	Free			12
9019 10 20	Massage apparatus	Free			12
9019 10 90	Other	Free			12
9019 20	Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus:
9019 20 10	Oxygen therapy apparatus	Free			12
9019 20 90	Other	Free			12
9020 00 00	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	Free			12
9021	ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES, SURGICAL BELTS AND TRUSES; SPLINTS AND OTHER FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY; HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO COMPENSATE FOR A DEFECT OR DISABILITY
9021 10 00	Orthopaedic or fracture appliances	Free			12
	Artificial teeth and dental fittings:
9021 21 00	Artificial teeth	Free			12
9021 29 00	Other	Free			12
	Other artificial parts of the body:
9021 31 00	Artificial Joints	Free			12
9021 39 00	Other	Free			12
9021 40	Hearing aids, excluding parts and accessories:
9021 40 10	Frequency modulated hearing aid system used for hearing by handicapped persons in a group situation	Free			0
9021 40 90	Other	Free			0
9021 50 00	Pacemakers for stimulating heart muscles, excluding parts and accessories	Free			12
9021 90	Other:
9021 90 10	Parts and accessories of hearing aids	Free			12
9021 90 90	Other	Free	The instruments and equipments required by the blind, which fall under any other Exim code of this book shall also be freely importable.		12
9022	APPARATUS BASED ON THE USE OF X- RAYS OR OF ALPHA, BETA OR GAMMA RADIATIONS, WHETHER OR NOT FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, INCLUDING RADIOGRAPHY OR RADIO-THERAPY APPARATUS, X-RAY TUBES AND OTHER X-RAY GENERATORS, HIGH TENSION GENERATORS, CONTROL PANELS AND DESKS, SCREENS, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE;
	Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:
9022 12 00	Computed tomography apparatus	Free			12
9022 13 00	Other, for dental uses	Free			12
9022 14	Other, for medical, surgical or veterinary uses:
9022 14 10	X-ray generators and apparatus (non-portable)	Free	Diagnostic Medical X-Ray Equipment must conform to IS 7620 (Pt 1)		12
9022 14 20	Portable X-ray machine	Free	Diagnostic Medical X-Ray Equipment must conform to IS 7620 (Pt 1)		12
9022 14 90	Other	Free			12
9022 19 00	For other uses	Free			12
	Apparatus based on the use of alpha, beta or gamma radiation, whether or not for medical-surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:
9022 21 00	For medical, surgical, dental or veterinary uses	Free			28
9022 29 00	For other uses	Free			28
9022 30 00	X-ray tubes	Free			28
9022 90	Other, including parts and accessories:
9022 90 10	X-ray valves	Free			28
9022 90 20	Radiation generation units	Free			28
9022 90 30	Radiation beam delivery units	Free			12
9022 90 40	X-ray examination or treatment table, chairs and the like	Free			12
9022 90 90	Other	Free			12
9023	INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR DEMONSTRATIONAL PURPOSES (FOR EXAMPLE, IN EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER USES
9023 00	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses:
9023 00 10	Teaching aids	Free			18
9023 00 90	Other	Free			18
9024	MACHINES AND APPLIANCES FOR
	TESTING THE HARDNESS, STRENGTH, COMPRESSIBILITY, ELASTICITY OR OTHER MECHANICAL PROPERTIES OF MATERIALS (FOR EXAMPLE, METALS, WOOD, TEXTILES, PAPER, PLASTICS)
9024 10 00	Machines and appliances for testing metals	Free