Rate at a Glance
Chapter 90
GST rate guide
Medical, surgical and dental instruments and spectacles were reduced to 5% from 22 September 2025. Most other optical, photographic and measuring instruments are taxed at 18%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 49 HSN codes under 9018
| HSN code | Description |
|---|---|
| 90181100 | Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): electro-cardiographs |
| 90181210 | Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): - ultrasonic scanning apparatus: linear ultrasound scanner |
| 90181290 | Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): - ultrasonic scanning apparatus: other |
| 90181300 | Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): magnetic resonance imaging apparatus |
| 90181400 | Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): scientigraphic apparatus |
| 90181910 | Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): - other: electro encephalographs |
| 90181920 | Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): - other: echo cardiograph |
| 90181990 | Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): - other: other |
| 90182000 | Ultra-violet or infra-red ray apparatus |
| 90183100 | Syringes, needles, catheters, cannulae and the like: syringes, with or without needles |
| 90183210 | Syringes, needles, catheters, cannulae and the like: - tubular metal needles and needles for sutures: needles for suture |
| 90183220 | Syringes, needles, catheters, cannulae and the like: - tubular metal needles and needles for sutures: hollow needles for injection, aspiration, biopsy and transfusion |
| 90183230 | Syringes, needles, catheters, cannulae and the like: - tubular metal needles and needles for sutures: hilerio venus fistula needles |
| 90183290 | Syringes, needles, catheters, cannulae and the like: - tubular metal needles and needles for sutures: other |
| 90183910 | Syringes, needles, catheters, cannulae and the like: - other: catheters (for urine, stool) |
| 90183920 | Syringes, needles, catheters, cannulae and the like: - other: cardiac catheters |
| 90183930 | Syringes, needles, catheters, cannulae and the like: - other: cannulae |
| 90183990 | Syringes, needles, catheters, cannulae and the like: - other: other |
| 90184100 | Other instruments and appliances, used in dental sciences: dental drill engines, whether or not combined on a single base with other dental equipment |
| 90184900 | Other instruments and appliances, used in dental sciences: other |
| 90185010 | Other ophthalmic instruments and appliances: ophthalmoscopes |
| 90185020 | Other ophthalmic instruments and appliances: tonometers |
| 90185030 | Other ophthalmic instruments and appliances: ophthalmic lasers |
| 90185090 | Other ophthalmic instruments and appliances: other |
| 90189011 | Other instruments and appliances: - diagnostic instruments and apparatus: instrument and apparatus for measuring blood pressure |
| 90189012 | Other instruments and appliances: - diagnostic instruments and apparatus: stethoscopes |
| 90189019 | Other instruments and appliances: - diagnostic instruments and apparatus: other |
| 90189021 | Other instruments and appliances: - surgical tools: bone saws, drills and trephines |
| 90189022 | Other instruments and appliances: - surgical tools: knives, scissors and blades |
| 90189023 | Other instruments and appliances: - surgical tools: forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments |
| 90189024 | Other instruments and appliances: - surgical tools: chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters |
| 90189025 | Other instruments and appliances: - surgical tools: retractors, spatulaprobes, hooks dialators, sounds, mallets |
| 90189029 | Other instruments and appliances: - surgical tools: other |
| 90189031 | Other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: renal dialysis equipment(artificial kidneys, kidney machines and dialysers) |
| 90189032 | Other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: blood tranfusion apparatus |
| 90189033 | Other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: haemofiltration instruments |
| 90189041 | Other instruments and appliances: - anesthetic apparatus and instruments, ent precision instruments, acupuncture apparatus, and endoscopes: anesthetic apparatus and instruments |
| 90189042 | Other instruments and appliances: - anesthetic apparatus and instruments, ent precision instruments, acupuncture apparatus, and endoscopes: ent precision instruments |
| 90189043 | Other instruments and appliances: - anesthetic apparatus and instruments, ent precision instruments, acupuncture apparatus, and endoscopes: acupuncture apparatus |
| 90189044 | Other instruments and appliances: - anesthetic apparatus and instruments, ent precision instruments, acupuncture apparatus, and endoscopes: endoscopes |
| 90189091 | Other instruments and appliances: - other: hilerial or venous shunts |
| 90189092 | Other instruments and appliances: - other: baby incubators |
| 90189093 | Other instruments and appliances: - other: heart-lung machines |
| 90189094 | Other instruments and appliances: - other: defibrillators |
| 90189095 | Other instruments and appliances: - other: fibrescopes |
| 90189096 | Other instruments and appliances: - other: laproscopes |
| 90189097 | Other instruments and appliances: - other: vetrasonic lithotripsy instruments |
| 90189098 | Other instruments and appliances: - other: apparatus for nerve stimulation |
| 90189099 | Other instruments and appliances: - other: other |
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