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GST on Medical Equipment, Cameras and Spectacles

Last updated : February 24th, 2020 12:56 pm

GST on Medical Equipment, Cameras and Spectacles

The GST rate for medical equipment, cameras and spectacles fall under the same HSN code chapter of 90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus are contained in chapter 90 of the HSN code. With GST rollout set to be in India from 1st July 2017, the GST Council has notified the GST rate for medical equipment, cameras, lenses, spectacles, x-ray machines and more.

GST Rate for Medical Equipment

Medical equipment and apparatus are taxed under all five rates of GST, namely 0%, 5%, 12%, 18% and 28%. Only hearing aids are not taxable under GST. Rest of all goods under chapter 90 of the HSN code are taxable as follows:

Medical Equipment attracting 5% GST

• Coronary stents and coronary stent systems for use with cardiac catheters.
• Artificial kidney
• Disposable sterilized dialyzer or micro barrier of artificial kidney
• Parts of the following goods, namely:
  • Crutches
  • Wheelchairs
  • Walking frames
  • Tricycles
  • Braillers
  • Artificial limbs
• Assistive devices, rehabilitation aids and other goods for disabled

Medical Equipment attracting 12% GST

• Blood glucose monitoring system (Glucometer) and test strips
• Patent Ductus Arteriousus
• Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight testing instruments
• Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
• Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
• Orthopaedic appliances, including crutches, surgical belts and trusses; 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
• Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other Xray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light

 

GST Rate for Camera, Lenses and Photographic Equipment

The following types of cameras, lenses and photographic equipment are taxed at 28% GST.

• Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps)
• Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radioastronomy
• Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
• Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
• Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens

GST Rate for Spectacles, Eye Glasses and Contact Lenses

The following types of spectacles, eyeglasses and contact lenses are taxed at 12% GST.

• Spectacle lenses, contact lens

The following types of spectacles, eyeglasses and contact lenses are taxed at 18% GST.

• Frames and mountings for spectacles, goggles or the like, and parts
• Spectacles, and the like, corrective, protective or other and goggles, corrective

The following types of spectacles, eyeglasses and contact lenses are taxed at 28% GST.

• Goggles (other than corrective)

GST Rate for Optical Fibre & Other Optical or Measuring or Precision Devices

The following items attract 12% GST:

• Mathematical calculating instruments and pantographs
• Drawing instruments, Other drawing and marking out instruments

The following items will attract 18% GST:

• Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked.
• 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.
• Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics).
• Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.
• Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus.
• Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes.
• Gas, liquid or electricity supply or production meters, including calibrating meters.
• Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers.
• Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities;  instruments and apparatus for measuring or detecting alpha, beta, gamma, X‑ray, cosmic or other ionizing radiation.
• Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors.

The following items will attract 28% GST:

• Compound optical microscopes, including those for photomicrography cinephotomicrography or micro projection,
• Microscopes other than optical microscopes; diffraction apparatus.
• 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 elsewhere in this Chapter.
• Direction finding compasses; other navigational instruments and appliances.
• Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders.
• Balances of a sensitivity of 5 cg or better, with or without weights.
• Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometres, callipers), not specified or included elsewhere in the Chapter.
• Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for other than medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light.
• Instruments, apparatus and models, designed for demonstration purposes (for example, in education or exhibitions), unsuitable for other uses.

Check out the GST rate for Medicines and Pharmaceutical Products. Visit the IndiaFilings GST Portal for more information about GST registration and GST filing.