HSN Code & GST Rate for Medical,Cinematographic equipment - Chapter 90

Rates (%) Products Description HSN Codes Export and Import HSN Codes
5% Coronary stents and coronary stent systems for use with cardiac catheters. Disposable sterilized dialyzer or micro barrier of artificial kidney 90
12% Contact lenses; Spectacle lenses 9001 90011000, 90012000, 90013000, 90014010, 90014090, 90015000, 90019010, 90019090
18% 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 9001 90011000, 90012000, 90013000, 90014010, 90014090, 90015000, 90019010, 90019090
12% Intraocular lens 9002 90021100, 90021900, 90022000, 90029000
18% 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 [other than intraocular lens] 9002 90021100, 90021900, 90022000, 90029000
12% Frames and mountings for spectacles, goggles or the like, and parts thereof 9003 90031100, 90031900, 90039000
12% Spectacles, corrective [other than goggles for correcting vision] 9004 90041000, 90049010, 90049020, 90049090
18% Spectacles [other than corrective]; goggles including those for correcting vision) 9004 90041000, 90049010, 90049020, 90049090
18% Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 9005 90051000, 90058010, 90058020, 90058090, 90059010, 90059020, 90059090
18% Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 9006 90061000, 90063000, 90064000, 90065100, 90065200, 90065310, 90065390, 90065910, 90065990, 90066100, 90066900, 90069100, 90069900
18% Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 9007 90071010, 90071090, 90072010, 90072090, 90079100, 90079200
18% Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 9008 90085010, 90085020, 90085030, 90085040, 90089000
18% Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopio; projection screens 9010 90101000, 90105000, 90106000, 90109000
18% Compound optical microscopes, including those for photomicrography cine photomicrography or microprojection 9011 90111000, 90112000, 90118000, 90119000
18% Microscopes other than optical microscopes; diffraction apparatus 9012 90121010, 90121090, 90129000
18% 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 9013 90131010, 90131020, 90131090, 90132000, 90138010, 90138090, 90139010, 90139090
18% Direction finding compasses; other navigational instruments and appliances 9014 90141000, 90142000, 90148010, 90148020, 90148090, 90149000
18% Surveying (including photogrammetric surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 9015 90151000, 90152000, 90153010, 90153090, 90154000, 90158010, 90158020, 90158030, 90158090, 90159000
18% Balances of a sensitivity of 5 cg or better, with or without weights [deleted w.e.f 14/11/2017 :other than electric or electronic balances] 9016 90160010, 90160020, 90160090
18% Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights 9016 90160010, 90160020, 90160090
18% Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter 9017 90171000, 90172010, 90172020, 90172030, 90172090, 90173010, 90173021, 90173022, 90173023, 90173029, 90178010, 90178090, 90179000
12% Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments 901720
12% Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 9018 90181100, 90181210, 90181290, 90181300, 90181400, 90181910, 90181920, 90181990, 90182000, 90183100, 90183210, 90183220, 90183230, 90183290, 90183910, 90183920, 90183930, 90183990, 90184100, 90184900, 90185010, 90185020, 90185030, 90185090, 90189011, 90189012, 90189019, 90189021, 90189022, 90189023, 90189024, 90189025, 90189029, 90189031, 90189032, 90189033, 90189041, 90189042, 90189043, 90189044, 90189091, 90189092, 90189093, 90189094, 90189095, 90189096, 90189097, 90189098, 90189099
12% Mechano-therapy appliances; massage apparatus; psychological aptitude testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 9019 90191010, 90191020, 90191090, 90192010, 90192090
12% Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 9020 90200000
NIL Hearing aids 9021 90211000, 90212100, 90212900, 90213100, 90213900, 90214010, 90214090, 90215000, 90219010, 90219090
12% Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens.) 9021 90211000, 90212100, 90212900, 90213100, 90213900, 90214010, 90214090, 90215000, 90219010, 90219090
18% 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 X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light 9022 90221200, 90221300, 90221410, 90221420, 90221490, 90221900, 90222100, 90222900, 90223000, 90229010, 90229020, 90229030, 90229040, 90229090
18% Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for 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 9022 90221200, 90221300, 90221410, 90221420, 90221490, 90221900, 90222100, 90222900, 90223000, 90229010, 90229020, 90229030, 90229040, 90229090
18% Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 9023 90230010, 90230090
18% Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 9024 90241000, 90248010, 90248091, 90248099, 90249000
18% Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 9025 90251110, 90251190, 90251910, 90251920, 90251990, 90258010, 90258020, 90258030, 90258090, 90259000
18% 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 of heading 9014, 9015, 9028 or 9032 9026 90261010, 90261020, 90261090, 90262000, 90268010, 90268090, 90269000
18% 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 9027 90271000, 90272000, 90273010, 90273020, 90273090, 90275010, 90275020, 90275030, 90275090, 90278010, 90278020, 90278030, 90278040, 90278090, 90279010, 90279020, 90279090
18% Gas, liquid or electricity supply or production meters, including calibrating meters therefore 9028 90281000, 90282000, 90283010, 90283090, 90289010, 90289090
18% Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 9029 90291010, 90291090, 90292010, 90292020, 90292030, 90292090, 90299000
18% Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations 9030 90301000, 90302000, 90303100, 90303200, 90303320, 90303330, 90303340, 90303350, 90303390, 90303900, 90304000, 90308200, 90308400, 90308910, 90308920, 90308990, 90309010, 90309090
18% Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors 9031 90311000, 90312000, 90314100, 90314900, 90318000, 90319000
18% Automatic regulating or controlling instruments and apparatus 9032 90321010, 90321090, 90322010, 90322090, 90328100, 90328910, 90328990, 90329000
18% Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 9033 90330000

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.