FSSAI Full Form and Everything You Need to Know About It
26 Feb, 2025
By Online Legal India
Published On 20 Jan 2025
Updated On 23 Jan 2025
Category GST
Medical and cinematographic equipment are critical to advancing healthcare and entertainment industries. For businesses involved in these sectors, understanding the correct HSN code and corresponding GST rate is essential to ensure tax compliance and avoid penalties. Chapter 90 of the Harmonized System of Nomenclature (HSN) specifically covers medical and cinematographic equipment, outlining the necessary classifications for a wide range of products, from diagnostic tools to film cameras.
In this blog, we will dive into the HSN codes and GST rates for medical and cinematographic equipment under Chapter 90, helping businesses in healthcare, entertainment, and related industries streamline their operations and remain compliant with India's tax regulations.
| 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 GST rates and HSN codes presented in this document are based on the author’s interpretation and may be updated periodically in accordance with prevailing regulations. This content is intended solely for informational purposes and should not be construed as professional advice or a formal recommendation. While reasonable efforts have been made to ensure the accuracy of the information, inadvertent errors or omissions may occur. Online Legal India shall not be held responsible for any loss or damage resulting from the use of this information.
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