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GST on Medical Equipment, Cameras and Glasses - HSN Chapter 90 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 18<