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


HSN Code Description Rate (%) CESS (%)
9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 12
9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 18
9001 Contact lenses; Spectacle lenses 12
9001 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 18
9002 Intraocular lens 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 [other than intraocular lens] 18
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 12
9004 Spectacles, corrective (inserted w.e.f : 14/11/2017 : [other than goggles for correcting vision] 12
9004 Spectacles [other than corrective]; goggles (inserted w.e.f : 14/11/2017 including those for correcting vision) 18
9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy 18
9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 18
9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 18
9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 18
9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens 18
9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection 18
9012 Microscopes other than optical micro- scopes; diffraction apparatus 18
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 elsewhere in this Chapter 18
9014 Direction finding compasses; other navigational instruments and appliances 18
9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 18
9016 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] 18
9016 Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights 18
9017 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 18
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 12
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 12
9021 Hearing aids NIL
9021 (inserted w.e.f 14/11/2017 :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.) Orthopaedic appliances, including crutches, surgical belts and trusses : deleted w.e.f 14/11/2017 12
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radi-ations, for medical, surgical, dental or veterinary uses, including radi-ography or radiotherapy apparatus, X-ray tubes and other X-ray gen-erators, high tension generators, control panels and desks, screens, ex-aminations or treatment tables, chairs and the light 18
9022 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 genera- tors, control panels and desks, screens, examinations or treatment tables, chairs and the light 18
9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 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) 18
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 18
9026 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 18
9027 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 appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 18
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor 18
9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 18
9030 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 18
9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors 18
9032 Automatic regulating or controlling instruments and apparatus 18
901720 Drawing and marking out instruments; Mathematical calculating in-struments; pantographs; Other drawing or marking out instruments 12
90 Coronary stents and coronary stent systems for use with cardiac catheters 5
90 Disposable sterilized dialyzer or micro barrier of artificial kidney 5

Disclaimer:Rates given below are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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