GST-on-medical-equipment-cameras-HSN-Chapter-90

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

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 CodeHSN Item DescriptionPolicyPolicy ConditionsGST Rate in Percentage
9001OPTICAL 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 00Optical fibres, Optical fibres bundles and cablesFree12
9001 20 00Sheets and plates of polarising materialFree12
9001 30 00Contact lensesFree12
9001 40Spectacle lenses of glass:
9001 40 10Polarised glassFree12
9001 40 90OtherFree12
9001 50 00Spectacle lenses of other materialsFree12
9001 90Other:
9001 90 10Optical calcite crystalFree12
9001 90 90OtherFree12
9002LENSES, 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 00For cameras, projectors or photographic enlargers or reducersFree18
9002 19 00OtherFree18
9002 20 00FiltersFree18
9002 90 00OtherFree18
9003FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF
Frames and mountings:
9003 11 00Of plasticsFree12
9003 19 00Of other materialsFree12
9003 90 00PartsFree12
9004SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER
9004 10 00SunglassesFree18
9004 90Other:
9004 90 10Passive night vision gogglesRestricted28
9004 90 20Prismatic eyeglasses for readingFree18
9004 90 90OtherFree18
9005BINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES AND MOUNTINGS THEREFOR; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY
9005 10 00Binoculars (except Night Vision Binoculars/ Passive Night Vision Devices-PNVs)FreeNight Vision Binoculars/ Passive Night Vision Devices-PNVs are “Restricted” for import28
9005 80Other instruments:
9005 80 10Monocular and refracting telescopesFree18
9005 80 20Astronomical instrumentsFree18
9005 80 90OtherFree18
9005 90Parts and accessories (including mountings):
9005 90 10Of binocular or telescopic of heading 9005, other than mountingsFree18
9005 90 20Mountings for astronomical instrumentsFree18
9005 90 90OtherFree18
9006PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF
HEADING 8539
9006 30 00Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposesFree18
9006 40 00Instant print camerasFree18
 Other cameras:
9006 51 00With a through-the-lens viewfinder [single lens reflex (SLR)] for roll film of a width not exceeding 35 mmFree18
9006 52 00Other, for roll film of a width less than 35 mmFree18
9006 53Other, for roll film of a width of 35 mm:
9006 53 10Fixed focus 35 mm camerasFree28
9006 53 90OtherFree28
9006 59Other:
9006 59 10Fixed focus 110 mm camerasFree28
9006 59 90OtherFree28
Photographic flashlight apparatus and flashbulbs:
9006 61 00Discharge lamp (“electronic”) flashlight apparatusFree28
9006 69 00OtherFree28
 Parts and accessories:
9006 91
9006 91 00For camerasFree28
9006 99 00OtherFree28
9007CINEMATOGRAPHIC CAMERAS AND PROJECTORS WHETHER OR NOT INCORPORATING SOUND RECORDING OR REPRODUCING APPARATUS
9007 10Cameras:
9007 10 10For film of less than 16 mm width or for double
– 8 mm film
Free18
9007 10 90OtherFree18
9007 20Projectors:
9007 20 10For film of less than 16 mm widthFree18
9007 20 90OtherFree18
 Parts and accessories:
9007 91
9007 91 00For camerasFree18
9007 92 00For projectorsFree18
9008IMAGE PROJECTORS, OTHER THAN CINEMATOGRAPHIC; PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) ENLARGERS AND REDUCERS
9008 50Projectors, enlargers and reducers:
9008 50 10Slide projectorsFree18
9008 50 20Microfilm, microfiche or other microform readers, whether or not capable of producing copiesFree18
9008 50 30Other image projectorsFree18
9008 50 40Photographic (other than Cinematographic) enlargers and reducersFree18
9008 90 00Parts and accessoriesFree18
9010APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC) LABORATORIES NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; PROJECTION SCREENS
9010 10 00Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paperFree28
9010 50 00Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopesFree28
9010 60 00Projection screensFree28
9010 90 00Parts and accessoriesFree28
9011COMPOUND OPTICAL MICROSCOPES, INCLUDING THOSE FOR PHOTOMICRO-GRAPHY, CINEPHOTOMICROGRAPHY OR MICROPROJECTION
9011 10 00Stereoscopic microscopesFree18
9011 20 00Other microscopes, for photomicrography, cinephotomicrography or microprojectionFree18
9011 80 00Other microscopesFree18
9011 90 00Parts and accessoriesFree18
9012MICROSCOPES OTHER THAN OPTICAL MICROSCOPES; DIFFRACTION APPARATUS
9012 10Microscopes other than optical microscopes; diffraction apparatus:
9012 10 10Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticlesFree28
9012 10 90OtherFree28
9012 90 00Parts and accessoriesFree28
9013LIQUID 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 10Telescopic 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 10Telescopic sights for fitting to armsRestricted18
9013 10 20PeriscopesFree18
9013 10 90OtherFree18
9013 20 00Lasers, other than laser diodesFree18
9013 80Other devices, appliances and instruments:
9013 80 10Liquid crystal devices (LCD)Free18
9013 80 90OtherFree18
9013 90Parts and accessories:
9013 90 10For liquid crystal devices (LCD)Free18
9013 90 90OtherFree18
9014DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL INSTRUMENTS AND APPLIANCES
9014 10 00Direction finding compassesFree28
9014 20 00Instruments and appliances for aeronautical or space navigation (other than compasses)Free28
9014 80Other instruments and appliances :
9014 80 10Echo sounding instrumentFree18
9014 80 20SextantsFree18
9014 80 90OtherFree18
9014 90 00Parts and accessoriesFree18
9015SURVEYING (INCLUDINGPHOTOGRAMMETRICAL SURVEYING), HYDROGRAPHIC OCEANOGRAPHIC, HYDROLOGICAL, METEROLOGICAL OR GEO-PHYSCIAL INSTRUMENTS AND APPLIANCES, EXCLUDING
COMPASSES; RANGEFINDERS
9015 10 00RangefindersFree18
9015 20 00Theodolities and tachymeters (tacheometers)Free18
9015 30Levels:
9015 30 10Dumpy levels or engineer’s levels or builders levels (not automatic) and quick set levels with or without horizontal circlesFree18
9015 30 90OtherFree18
9015 40 00Photogrammetrical surveying instruments and appliancesFree18
9015 80Other instruments and appliances:
9015 80 10Hydrographic instrumentsFree18
9015 80 20Metorological instrumentsFree18
9015 80 30Geophysical instrumentsFree18
9015 80 90OtherFree18
9015 90
9015 90 00Parts and accessoriesFree18
9016BALANCES OF A SENSITIVITY OF 5cg OR BETTER, WITH OR WITHOUT WEIGHTS
9016 00Balances of a sensitivity of 5cg or better with or without weights:
9016 00 10Electric BalancesFree18
9016 00 20Other balancesFree18
9016 00 90PartsFree18
9017DRAWING, 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 00Drafting tables and machines, whether or not automaticFree12
9017 20Other drawing, marking-out or mathematical calculating instruments:
9017 20 10Drawing and marking-out instrumentsFree12
9017 20 20Mathematical calculating instrumentsFree12
9017 20 30PantographFree12
9017 20 90OtherFree12
9017 30Micrometres, callipers and gauges:
9017 30 10Micro-meters and callipersFree28
 Gauges:
9017 30 21PlugFree28
9017 30 22RingFree28
9017 30 23SlipFree28
9017 30 29OtherFree28
9017 80Other instruments:
9017 80 10Measuring rods and tapes and divided scalesFree28
9017 80 90OtherFree28
9017 90 00Parts and accessoriesFree28
9018INSTRUMENTS 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 00Electro-cardiographsFree12
9018 12Ultrasonic scanning apparatus:
9018 12 10Linear ultrasound scannerFree12
9018 12 90OtherFree12
9018 13 00Magnetic resonance imaging apparatusFree12
9018 14 00Scientigraphic apparatusFree12
9018 19Other:
9018 19 10Electro encephalographsFree12
9018 19 20Echo cardiographFree12
9018 19 90OtherFree12
9018 20 00Ultra-violet or infra-red ray apparatusFree12
 Syringes, needles, catheters, cannulae and the like:
9018 31 00Syringes, with or without needlesFree12
9018 32Tubular metal needles and needles for sutures:
9018 32 10Needles for sutureFree12
9018 32 20Hollow needles for injection, aspiration, biopsy and transfusionFree12
9018 32 30Hilerio venus fistula needlesFree12
9018 32 90OtherFree12
9018 39Other:
9018 39 10Catheters (for urine, stool)Free12
9018 39 20Cardiac cathetersFree12
9018 39 30CannulaeFree12
9018 39 90OtherFree12
 Other instruments and appliances, used in dental sciences:
9018 41 00Dental drill engines, whether or not combined on a single base with other dental equipmentFree12
9018 49 00OtherFree12
9018 50Other ophthalmic instruments and appliances:
9018 50 10OpthalmoscopesFree12
9018 50 20TonometersFree12
9018 50 30Ophthalmic lasersFree12
9018 50 90OtherFree12
9018 90Other instruments and appliances:
 Diagnostic instruments and apparatus:
9018 90 11Instrument and apparatus for measuring blood pressureFree12
9018 90 12StethoscopesFree12
9018 90 19OtherFree12
 Surgical tools:
9018 90 21Bone saws, drills and trephinesFree12
9018 90 22Knives, scissors and bladesFree12
9018 90 23Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instrumentsFree12
9018 90 24Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cuttersFree12
9018 90 25Retractors, spatulaprobes, hooks dialators, sounds, malletsFree12
9018 90 29OtherFree12
Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments:
9018 90 31Renal dialysis equipment (artificial Kidneys, kidney machines and dialysers)Free12
9018 90 32Blood tranfusion apparatusFree12
9018 90 33Haemofiltration instrumentsFree12
Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes:
9018 90 41Anesthetic apparatus and instrumentsFree12
9018 90 42ENT precision instrumentsFree12
9018 90 43Acupuncture apparatusFree12
9018 90 44EndoscopesFree12
 Other:
9018 90 91Hilerial or venous shuntsFree12
9018 90 92Baby incubatorsFree12
9018 90 93Heart-lung machinesFree12
9018 90 94DefibrillatorsFree12
9018 90 95FibrescopesFree12
9018 90 96LaproscopesFree12
9018 90 97Vetrasonic lithotripsy instrumentsFree12
9018 90 98Apparatus for nerve stimulationFree12
9018 90 99OtherFree12
9019MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS
9019 10Mechano-therapy appliances; massage apparatus; psychological aptitude testing apparatus:
9019 10 10Mechano-therapy appliancesFree12
9019 10 20Massage apparatusFree12
9019 10 90OtherFree12
9019 20Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus:
9019 20 10Oxygen therapy apparatusFree12
9019 20 90OtherFree12
9020 00 00Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filtersFree12
9021ORTHOPAEDIC 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 00Orthopaedic or fracture appliancesFree12
 Artificial teeth and dental fittings:
9021 21 00Artificial teethFree12
9021 29 00OtherFree12
Other artificial parts of the body:
9021 31 00Artificial JointsFree12
9021 39 00OtherFree12
9021 40Hearing aids, excluding parts and accessories:
9021 40 10Frequency modulated hearing aid system used for hearing by handicapped persons in a group situationFree0
9021 40 90OtherFree0
9021 50 00Pacemakers for stimulating heart muscles, excluding parts and accessoriesFree12
9021 90Other:
9021 90 10Parts and accessories of hearing aidsFree12
9021 90 90OtherFreeThe instruments and equipments required by the blind, which fall under any other Exim code of this book shall also be freely importable.12
9022APPARATUS 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 00Computed tomography apparatusFree12
9022 13 00Other, for dental usesFree12
9022 14Other, for medical, surgical or veterinary uses:
9022 14 10X-ray generators and apparatus (non-portable)FreeDiagnostic Medical X-Ray Equipment must conform to IS 7620 (Pt 1)12
9022 14 20Portable X-ray machineFreeDiagnostic Medical X-Ray Equipment must conform to IS 7620 (Pt 1)12
9022 14 90OtherFree12
9022 19 00For other usesFree12
 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 00For medical, surgical, dental or veterinary usesFree28
9022 29 00For other usesFree28
9022 30 00X-ray tubesFree28
9022 90Other, including parts and accessories:
9022 90 10X-ray valvesFree28
9022 90 20Radiation generation unitsFree28
9022 90 30Radiation beam delivery unitsFree12
9022 90 40X-ray examination or treatment table, chairs and the likeFree12
9022 90 90OtherFree12
9023INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR DEMONSTRATIONAL PURPOSES (FOR EXAMPLE, IN EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER USES
9023 00Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses:
9023 00 10Teaching aidsFree18
9023 00 90OtherFree18
9024MACHINES AND APPLIANCES FOR
TESTING THE HARDNESS, STRENGTH, COMPRESSIBILITY, ELASTICITY OR OTHER MECHANICAL PROPERTIES OF MATERIALS (FOR EXAMPLE, METALS, WOOD, TEXTILES, PAPER, PLASTICS)
9024 10 00Machines and appliances for testing metalsFree18
9024 80Other machines and appliances:
9024 80 10For testing textiles, paper and paper boardFree18
 Other:
9024 80 91For testing hardnessFree18
9024 80 99OtherFree18
9024 90 00Parts and accessoriesFree18
9025HYDROMETERS, AND SIMILAR FLOATING INSTRUMENTS, THERMOMETERS, PYROMETERS, BAROMETERS, HYGROMETERS AND PSYCHROMETERS, RECORDING OR NOT, AND ANY COMBINATION OF THESE INSTRUMENTS
Thermometers and pyrometers, not combined with other instruments:
9025 11Liquid-filled, for direct reading:
9025 11 10Clinical thermometersFreeClinical thermometers: Part 1 Solid stem type must conform to IS
3055 (Part 1) & Part
18
2 Enclosed scale type must conform to IS 3055 (Part 2).
9025 11 90OtherFree18
9025 19Other:
9025 19 10Digital thermometersFree18
9025 19 20PyrometersFree18
9025 19 90OtherFree18
9025 80Other instruments:
9025 80 10Hydrometers and similar floating instrumentsFree18
9025 80 20Barometers, not combined with other instrumentsFree18
9025 80 30LactometerFree18
9025 80 90OtherFree18
9025 90 00Parts and accessoriesFree18
9026INSTRUMENTS 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 OF HEADING 9014, 9015,
9028 OR 9032
9026 10For measuring or checking the flow or level of liquids:
9026 10 10Flow metersFree18
9026 10 20Level gaugesFree18
9026 10 90OtherFree18
9026 20 00For measuring or checking pressureFree18
9026 80Other instruments or apparatus:
9026 80 10Heat metersFree18
9026 80 90OtherFree18
9026 90 00Parts and accessoriesFree
9027INSTRUMENTS 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 EXPOSUREMETERS); MICROTOMES
9027 10 00Gas or smoke analysis apparatusFree18
9027 20 00Chromatographs and electrophoresis instrumentsFree18
9027 30Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR):
9027 30 10SpectrometersFree18
9027 30 20SpectrophotometersFree18
9027 30 90OtherFree18
9027 50Other instruments and apparatus using optical radiations (UV, visible, IR):
9027 50 10PhotometersFree18
9027 50 20RefractometersFree18
9027 50 30PolarimetersFree18
9027 50 90OtherFree18
9027 80Other instruments and apparatus:
9027 80 10ViscometersFree18
9027 80 20CalorimetersFree18
9027 80 30Instruments and apparatus for measuring the surface or interfocial tension of liquids.Free18
9027 80 40Nuclear magnetic resonance instrumentsFree18
9027 80 90OtherFree18
9027 90Microtomes; parts and accessories:Free18
9027 90 10Microtomes, including parts and accusscries thereofFree18
9027 90 20Printed circuit assemblies for the goods of sub- heading 9027 80Free18
9027 90 90OtherFree18
9028GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR
9028 10 00Gas metersFree18
9028 20 00Liquid metersFree18
9028 30Electricity meters:
9028 30 10For alternating currentFreeAC watt-hour meters, class 0.5, 1
& 2 must conform
18
to IS 13010, AC
static watt-hour meters, class 1 & 2 must conform to IS 13779 and AC static
transformer operated watt-hour and VAR- hour
meters, class 0.2S & 0.5S must conform to IS 14697
9028 30 90OtherFree18
9028 90Parts and accessories:
9028 90 10For electricity metersFree18
9028 90 90OtherFree18
9029REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILO METERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHO METERS, OTHER THAN THOSE OF HEADING 9014 OR 9015; STROBOSCOPES
9029 10Revolution counters, production counters, taximeters, mileometers, pedometers and the like:
9029 10 10TaximetersFree18
9029 10 90OtherFree18
9029 20Speed indicators and tachometers; stroboscopes:
9029 20 10Tachometers, non-electricalFree18
9029 20 20Speedometers, non-electricalFree18
9029 20 30StroboscopesFree18
9029 20 90OtherFree18
9029 90 00Parts and accessoriesFree18
9030OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OF HEADING 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY COSMIC OR OTHER IONISING RADIATIONS
9030 10 00Instruments and apparatus for measuring or detecting ionising radiationsFree18
9030 20 00Oscilloscopes and oscillographsFree18
Other instruments and apparatus, for measuring or  checking voltage, current, resistance or power:
9030 31 00Multimeters without a recording deviceFree18
9030 32 00Multimeters with a recording device
9030 33Other, without a recording device:
9030 3310Ammeters,volt meters and watt metersFree18
9030 33 20Spectrum resistance metersFree18
9030 33 30Capacitance meterFree18
9030 33 40Frequency measuring apparatusFree18
9030 33 50Megar metersFree18
9030 33 90OtherFree18
9030 39 00Other, with a recording deviceFree18
9030 40 00Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)Free18
Other instruments and apparatus:
9030 82 00For measuring or checking semiconductor wafer or deviceFree18
9030 84 00Other, with a recording deviceFree18
9030 89Other:
9030 89 10Scintillator countersFree18
9030 89 20VectroscopeFree18
9030 89 90OtherFree18
9030 90Parts and accessories:
9030 90 10Of meters and countersFree18
9030 90 90OtherFree18
9031MEASURING OR CHECKING INSTRUMENTS, APPLIANCES AND MACHINES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS
9031 10 00Machines for balancing mechanical partsFree18
9031 20 00Test benchesFree18
Other optical instruments and appliances:
9031 41 00For inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticules used in manufacturing semiconductor devicesFree18
9031 49 00OtherFree18
9031 80 00Other instruments, appliances and machinesFree18
9031 90 00Parts and accessoriesFree18
9032AUTOMATIC REGULATING OR CONTROLLIING INSTRUMENTS AND APPARATUS
9032 10Thermostats:
9032 10 10For refrigerating and air-conditioning appliances and machineryFree18
9032 10 90OtherFree18
9032 20Manostats:
9032 20 10For refrigerating and air-conditioning appliances and machineryFree18
9032 20 90OtherFree18
Other instruments and apparatus:
9032 81 00Hydraulic or pneumaticFree18
9032 89Other:
9032 89 10Electronic automatic regulatorsFree18
9032 89 90OtherFree18
9032 90 00Parts and accessoriesFree18
9033 00
9033 00 00Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90Free18

Click here to find GST rate for all goods and services in India. Visit IndiaFilings GST Portal for obtaining GST registration or filing GST returns.


Disclaimer: We have taken best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented on this page.

Other Related Guides

GST on Medical Equipment, Cameras and Spectacles GST on Medical Equipment, Cameras and Spectacles The GST rate for medical equipment, cameras and spectacles fall under the same HSN code chapter of 9...
SBI Medical Equipment Finance Scheme SBI Medical Equipment Finance Scheme State Bank of India (SBI) has a specialised medical equipment finance scheme to provide bank loan for purchasing...

Post by Supreena

IndiaFilings is India's largest online compliance services platform dedicated to helping people start and grow their business, at an affordable cost. We were started in 2014 with the mission of making it easier for Entrepreneurs to start their business. We have since helped start and operate tens of thousands of businesses by offering a range of business services. Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.