GST Rate & HSN Code for Instruments of Medical, Chemical & Astronomy – Chapter 90

GST Rates & HSN Code for Instruments of Medical, Chemical & Astronomy – Apparatus, Binoculars & Others

HeadingHSN CodeItem nameRate
900190010000Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 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 18.00%
900190011000Opthalamic lenses18.00%
900190011000Optical fibers, optical fiber bundles and cables18.00%
900190012000Sheets and plates of polarizing material18.00%
900190013000Contact lenses12.00%
900190014000Spectacle lenses of glass12.00%
900190015000Spectacle lenses of other materials12.00%
900190019000Other: prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked18.00%
900290020000Lenses, 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 18.00%
900290020000Intraocular lens12.00%
900290021100For cameras, projectors or photographic enlargers or reducers:18.00%
900290021900Other objective lenses and parts and accessories18.00%
900290022000Filters and parts and accessories thereof:18.00%
900290029000Other optical elements, of any material, mounted18.00%
900390030000Frames and mountings for spectacles, goggles or the like, and parts thereof 18.00%
900390031100Frames and mountings: of plastics18.00%
900390031900Frames and mountings: of other materials18.00%
900390039000Parts of frames and mountings for spectacles, goggles or the like18.00%
900490040000Spectacles, and the like, corrective, protective or other goggles, corrective.12.00%
900490040000Goggles other than corrective.28.00%
900490041000Sunglasses18.00%
900490049000Other spectacles, goggles & the like, corrective, protective or other18.00%
900590050000Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 28.00%
900590051000Binoculars:28.00%
900590058000Other instruments: monoculars, other optical telescopes; other astronomical instr28.00%
900590058010Monocular28.00%
900590058020Astronomical instrucments28.00%
900590058090Optical telescope28.00%
900590059000Optical telescopes: parts and accessories (including mountings)28.00%
900690060000Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539 28.00%
900690061000Cameras of a kind used for preparing printing plates or cylinders28.00%
900690062000Cameras of a kind used for recording documents on microfilm, microfiche or other microforms28.00%
900690063000Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes28.00%
900690064000Instant print cameras28.00%
900690065100With a through-the-lens viewfinder (single lens reflex (slr)), for roll film of a width not exceeding 35 mm (14 inch)28.00%
900690065200Other, for roll film of a width less than 35 mm (14 inch)28.00%
900690065300Other, for roll film of a width of 35 mm (14 inch)28.00%
900690065900Other, for roll film of a width of 35 mm (14 inch): Other28.00%
900690066100Discharge lamp (“electronic”) flashlight apparatus28.00%
900690066200Flashbulbs, flashcubes, and the like28.00%
900690066900Other photographic flashlight apparatus28.00%
900690069100Parts and accessories for cameras28.00%
900690069900Other parts & accessories for photographic flashlight apparatus & flashbulbs28.00%
900790070000Cinematographic cameras and projectors, whether or not incorporating sound recording or Reproducing apparatus
28.00%
900790071100Cinematographic cameras for film of less than 16mm (06 inch) width or for double-8mm (03 inch) film28.00%
900790071900Other cinematographic cameras28.00%
900790072000Projectiors28.00%
900790072100Projectors for film of less than 16mm (06 inch) in width28.00%
900790072900Other projectors28.00%
900790079100Parts and accessories for cameras28.00%
900790079200Parts and accessories for projectors28.00%
900890080000Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers..28.00%
900890081000Slide (Over-head) projectors28.00%
900890082000Microfilm, microfiche or other microform readers,28.00%
900890083000Other image projectors28.00%
900890084000Photographic (other than cinematographic) enlargers and reducers28.00%
900890089000Parts and accessories28.00%
90099009000028.00%
901090100000Apparatus etc for photo labs etc nesoi, parts etc28.00%
901090101000Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this chapter; negatoscopes; projection screens 28.00%
901090102000Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes28.00%
901090103000Projection screens28.00%
901090109000Parts and accessories28.00%
901190110000Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection 28.00%
901190111000Stereoscopic microscopes28.00%
901190112000Other microscopes, for photomicrography, cinephotomicrography or microprojection28.00%
901190118000Other compound optical microscopes28.00%
901190119000Parts and accessories of compound optical microscopes28.00%
901290120000Microscopes other than optical microscopes; 28.00%
901290121000Microscopes other than optical microscopes; and diffraction apparatus28.00%
901290129000Parts and accessories (microscopes; diffraction apparatus)28.00%
901390130000Liquid 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 28.00%
901390131000Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this28.00%
901390131010Telescopic sights for fitting to arms28.00%
901390131020Periscopes28.00%
901390132000Lasers, other than laser diodes28.00%
901390138000Other devices, appliances and instruments28.00%
901390138010Liquid crystal devices , flat panel display devices 28.00%
901390139000Parts and accessories(liquid crystal devices; lasers; other optical appliances)28.00%
901490140000Direction finding compasses; other navigational instruments and appliances 28.00%
901490141000Direction finding compasses:28.00%
901490142000Instruments and appliances for aeronautical or space navigation (other than compasses):28.00%
901490148000Other navigational instruments and appliances:28.00%
901490148010Echosounding instruments28.00%
901490148010Sextants28.00%
901490149000Parts and accessories(direction finding compasses; other navigational instruments)28.00%
901590150000Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 28.00%
901590151000Rangefinders28.00%
901590152000Theodolites and tachyometers28.00%
901590153000Levels28.00%
901590154000Photogrammetrical surveying instruments and appliances28.00%
901590158000Other instruments and appliances : surveying, hydrographic, oceanographic or hydrological instruments28.00%
901590158010Hydrographic instruments28.00%
901590158020Meteorological instruments28.00%
901590158030Geophysical instruments28.00%
901590158090Oceanographic instruments28.00%
901590158090Surveying instruments28.00%
901590159000Parts and accessories : surveying, hydrographic, oceanographic or hydrological instruments28.00%
901690160000Balances of a sensitivity of 5 cg or better, with or without weights.28.00%
901690160020Spring balances28.00%
901790170000Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter.
18.00%
901790171000Drafting tables and machines, whether or not automatic28.00%
901790172000Drawing instruments, other marking-out instruments:12.00%
901790172010Drawing and marking out instruments28.00%
901790172020Mathematical calculating instruments and pantographs12.00%
901790172030Pantagraph28.00%
901790173000Digital calipers 7 gauges28.00%
901790173000Micrometers, calipers and gauges28.00%
901790173010Micrometers and calipers 28.00%
901790173021Plug guage28.00%
901790173022Ring guage28.00%
901790173023Slip guage28.00%
901790173029Slip guage: Other28.00%
901790178000Other instruments for measuring length, for use in the hand28.00%
901790178010Measuring rods and tapes and divided scales28.00%
901790178010Measuring tapes28.00%
901790178090Counter scales28.00%
901790178090Distance measuring wheel28.00%
901790179000Parts and accessories: (drawing, marking-out or mathematical calculating instruments)28.00%
901890180000Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments 12.00%
901890181100Electrocardiographs, and parts and accessories thereof:12.00%
901890181200Ultrasonic scanning appartus12.00%
901890181210Linear ultra-sound scanner12.00%
901890181300Magnetic resonance imaging appartus12.00%
901890181400Scientigraphic appartus12.00%
901890181900Other electro-diagnostic apparatus12.00%
901890181910Electro encephalograph12.00%
901890181920Echocardiograph12.00%
901890182000Ultraviolet or infrared ray apparatus, and parts and accessories thereof12.00%
901890183100Syringes, with or without needles; parts and accessories thereof12.00%
901890183200Tubular metal needles and needles for sututes12.00%
901890183220Pen needles12.00%
901890183910Catheters (For urine, stool)12.00%
901890183920Cardiac catherters12.00%
901890183930Cannulae12.00%
901890183990Connecta12.00%
901890184100Dental drill engines, whether or not combined on a single base with other dental equipment, and parts and accessories thereof12.00%
901890184900Other instruments and appliances, used in dental scie12.00%
901890185000Other ophthalmic instruments and appliances and, parts and accessories thereof12.00%
901890185010Ophthalmoscope12.00%
901890185020Tonometers12.00%
901890185030Ophthalmic lasers12.00%
901890189000Other medical, surgical or veterinary instruments and appliances, and parts and accessories thereof:12.00%
901890189010Diagonistic instruments and apparatus12.00%
901890189011Instruments and apparatus for measuring bllod pressure12.00%
901890189012Stethoscopes12.00%
901890189020Surgical tools12.00%
901890189021Bone saws, drillis, trephines and burns12.00%
901890189022Knives, scissors and blades12.00%
901890189023Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments12.00%
901890189024Chisel, guages, elevators, raspatones, osteotome, craniotome, bone cutters12.00%
901890189025Retractors, spatulaprobes, hooks dilators, sounds, mallets12.00%
901890189030Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments12.00%
901890189031Renal dialysis equipment (artificial kidneys, kidney machines and dialysers)12.00%
901890189032Blood transfusion apparatus 12.00%
901890189033Haemofiltration instruments12.00%
901890189040Anaesthetic apparatus and instruments, ENT precision instruments, acupuncture apparaus and endoscopes12.00%
901890189041Anaesthetic apparatus and instruments12.00%
901890189042ENT precision instruments12.00%
901890189043Acupuncture apparatus 12.00%
901890189044Endoscopes12.00%
901890189090Epidural kit12.00%
901890189091Hilerial or venous shunts12.00%
901890189092Baby incubators12.00%
901890189093Heart-lung machines12.00%
901890189094Difilerillators12.00%
901890189095Fibrescopes12.00%
901890189096Laproscopes12.00%
901890189097Vetrasonic lithotripsy instruments12.00%
901890189098Apparatus for nerve stimulation12.00%
901890189099Vaccu needles12.00%
901890189099Microtainers12.00%
901890189099Vaccutainers12.00%
901990190000Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 12.00%
901990191000Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof:12.00%
901990191010Mechano therapy appliances12.00%
901990191020Massage apparatus12.00%
901990192000Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respi-ration apparatus; parts and accessories thereof12.00%
902090200000Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters.12.00%
902190210000Orthopaedic 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 12.00%
902190211000Orthopedic & Fracture appliances 12.00%
902190211000Orthopedic or fracture aplliances12.00%
902190211000Orthopedic or fracture appliances 12.00%
902190211900Other orthopaedic or fracture appliances12.00%
902190212100Artificial teeth and dental fittings12.00%
902190212131Artificial Joints 12.00%
902190212900Other (Artificial teeth)12.00%
902190213000Other artificial parts of the body, and parts and accessories thereof12.00%
902190213100Joint Replacements 12.00%
902190213900Artificial parts of the body12.00%
902190214000Artificial limbs, components & rehabilitation aids 12.00%
902190214000Hearing aids NIL
902190214000Parts accessories of hearing aids12.00%
902190215000Pacemakers for stimulating heart muscles, excluding parts and accessories thereof12.00%
902190219000Other appliances which are worn in the body, to compensate for a defect12.00%
902290220000Apparatus 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, examination or treatment tables, chairs and the like 12.00%
902290220000Apparatus based on the use of x-rays or of alpha, beta or gamma radiations, 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, examination or treatment tables, chairs and the like 28.00%
902290221100Apparatus based on the use of x-rays for medical, surgical, dental or veterinary uses12.00%
902290221410X-ray generators and apparatus (non-portable)12.00%
902290221420Portable x-ray machine12.00%
902290221900Apparatus based on the use of x-rays for other uses28.00%
902290222100Apparatus based on the use of alpha, beta or gamma radiations for medical, surgical, dental or veterinary uses12.00%
902290222900Apparatus based on the use of alpha, beta or gamma radiations for other uses28.00%
902290223000X-ray tubes12.00%
902390230000Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.28.00%
902490240000Machines and appliances for testing the hardness, strength,compressability, elasticity or other mechanical properties of materials (for example, metals, woods, textiles, paper, plastic)18.00%
902490241000Machines and appliances for testing metals18.00%
902490248000Other machines and appliances for testing metals18.00%
902490249000Parts and accessories of machines & appliances for testing of materials18.00%
902590250000Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 18.00%
902590251100Thermometers and pyrometers, not combined with other instruments: liquid-filled, for direct reading:18.00%
902590251110Thermometers 18.00%
902590251900Other: thermometers and pyrometers, not combined with other instruments18.00%
902590251910Digital thermometers18.00%
902590251920Pyrometers18.00%
902590252000Barometers, not combined with other instruments18.00%
902590258000Other instruments (hydrometers, pyrometers, hygrometers and psychrometers)18.00%
902590258010Hydrometers and similar floating instruments18.00%
902590258020Barometers18.00%
902590258030Lactometers18.00%
902590259000Parts and accessories (hydrometers, pyrometers, hygrometers and psychrometers)18.00%
902690260000Instruments 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 18.00%
902690261000Instruments and apparatus for measuring or checking the flow or level of liquids:18.00%
902690261090Water meters18.00%
902690262000Instruments and apparatus for measuring or checking pressure18.00%
902690268000Other instruments or apparatus for measuring or checking of gases or liquids18.00%
902690269000Parts and accessories (flow meters, level gauges, manometers, heat meters)18.00%
902790270000Instruments 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 18.00%
902790271000Gas or smoke analysis apparatus18.00%
902790272000Chromatographs and electrophoresis instruments18.00%
902790273000Spectrometers, spectrophotometers and spectrographs using optical radiations (ultraviolet, visible, infrared):18.00%
902790274000Exposure meters18.00%
902790278000Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared)18.00%
902790278010Viscometers18.00%
902790278020Calorimeters18.00%
902790278030Instruments and apparatus for measuring the surface or interfocial tension of liquids18.00%
902790279000Microtomes; parts and accessories(polarimeters, spectrometers, luxmeters)18.00%
902890280000Gas, liquid or electricity supply or production meters, including calibrating meters therefor 18.00%
902890281000Gas metersc18.00%
902890282000Liquid meters18.00%
902890283000Electricity meters18.00%
902890283010Electronic  Static Energy Meters18.00%
902890289000Parts and accessories:gas, liquid or electricity supply or production meters18.00%
902990290000Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 18.00%
902990291000Revolution counters, production counters, taximeters, odometers, pedometers and the like18.00%
902990292000Speedometers and tachometers; stroboscopes18.00%
902990299000Parts and accessories(revolution counters, taximeters, speed indicators, stroboscopes)18.00%
903090300000Oscilloscopes, 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 18.00%
903090300000Cross-talk meters18.00%
903090300000Distortion Factor Meters18.00%
903090300000Electrical testing and measuring instruments18.00%
903090300000Grain Measuring Instruments18.00%
903090300000Network and Logic Analyzer 18.00%
903090300000Oscilloscopes, spectrum analyzers, Cross-talk meters, Grain Measruing Instruments, Distortion Factor Meters, Psophometers, Network and Logic Analyzer and Signal Analyzer etc, parts etc18.00%
903090300000Psophometers18.00%
903090300000Signal Analyzer 18.00%
903090300000Spectrum Analyses18.00%
903090301000Instruments and apparatus for measuring or detecting ionizing radiations18.00%
903090302000Cathode-ray oscilloscopes and cathode-ray oscillographs18.00%
903090303100Digital multimeter18.00%
903090303100Multimeters18.00%
903090303300Spectrrum analysers18.00%
903090303900Other instruments for measuring or checking voltage, current or power18.00%
903090303910Ammeters, volt meters and watt meters18.00%
903090303910Power analysis18.00%
903090303920Spectrum resistance meters18.00%
903090303930Capactiance meter18.00%
903090303940Frequency measruing apparatus18.00%
903090303950Megar meters-118.00%
903090303990Calibrator18.00%
903090303990Megar meters-1: Other18.00%
903090304000Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)18.00%
903090308100With a recording device(volt meters, am meters, circuit testers)18.00%
903090308900Other: spectrum analysers18.00%
903090309000Parts and accessories (oscilloscopes, volt meters, am meters, cross talk meters)18.00%
903190310000Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter 18.00%
903190310000Data acquisition unit with sensors18.00%
903190310000Data Entry Control Panel, Rear Data Entry Control Panel18.00%
903190310000Display systems for packages testing18.00%
903190310000Electronic hardware for electro magnetic field version etc18.00%
903190310000Launcher Interface Unit18.00%
903190310000LRU18.00%
903190310000Machines, nesoi in chapter 90, profile project, pt18.00%
903190310000Missile Interface Unit P-II18.00%
903190310000MIU18.00%
903190310000MPCC Electronics System18.00%
903190310000Test Pannels18.00%
903190311000Machines for balancing mechanical parts18.00%
903190312000Test benches18.00%
903190313000Profile projectors18.00%
903190314000Other optical instruments and appliances:18.00%
903190318000Other measuring or checking instruments, appliances and machines:18.00%
903190319000Parts and accessories (profile projectors, focimeters, ultrasonic fish finders, load-cells)18.00%
903290320000Automatic regulating or control instruments, parts18.00%
903290320000Control Module18.00%
903290320000CPLD Timber (M)18.00%
903290320000Electrical Activation System 18.00%
903290320000Electro Mechanical Drive Control Unit For Air Defence Gun18.00%
903290320000IGBT based EMA Test Controller18.00%
903290320000Rabbit Proce. Based Automatic Parachute Deployer Sys.18.00%
903290320000Servo Electronics Unit For Rotary Electro Mechanical18.00%
903290320000Variable Speed Mechanical Drive Unit18.00%
903290321000Thermostats18.00%
903290322000Manostats18.00%
903290328100Hydraulic or pneumatic18.00%
903290328900Other automatic regulating or controlling instruments & apparatus18.00%
903290329000Parts and accessories (automatic regulating or controlling instruments & apparatus)18.00%
903390330000Parts and accessories (not specified or included else-where in this chapter) for machines, appliances,instruments or apparatus of chapter 90.18.00%
903390330000Angle meter18.00%
903390330000Parts, nesoi for machines, appln, inst/appts of chap 9018.00%
900090000000Other breathing appliances and gas masks, excluding properties of materials (for example, metals, wood, textiles, paper, plastics).12.00%
900090000000Blood glucose monitoring system (Glucometer) and test strips.12.00%
900090000000Patent Ductus Arteriousus.12.00%
900090000000Coronary stents and coronary stent systems for use with cardiac catheters.5.00%
900090000000Artificial kidney5.00%
900090000000Disposable sterilized dialyzer or microbarrier of artificial kidney 5.00%
900090000000Parts of the following goods, namely:-
(i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi)
Artificial limbs
5.00%
900090000000Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 appended to notification No.12/2012-Customs, dated the 17th March, 20125.00%


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