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Chapter 90 of the HSN tariff covers Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. It has 34 headings (4-digit codes) and 298 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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Headings in this chapter
9001Optical fibres and optical fibre bundles, optical fibre cables other than those of…9002Lenses, prisms, mirrors and other optical elements, of any material, mounted, being…9003Frames and mountings for spectacles, goggles or the like, and parts thereof9004Spectacles, goggles and the like, corrective, protective or other9005Binoculars, monoculars, other optical telescopes, and mountings therefor; other…9006Photographic (other than cinematographic cameras, photographic flashlight apparatus and…9007Cinematographic cameras and projectors, whether or not incorporating sound recording or…9008Image projectors, other than cinematographic; photographic (other than cinematographic)…9009Omitted9010Apparatus and equipment for photographic (including cinematographic) laboratories not…9011Compound optical microscopes, including those for photomicro-graphy…9012Microscopes other than optical microscopes; diffraction apparatus9013Lasers, other than laser diodes; other optical appliances and instruments, not specified…9014Direction finding compasses; other navigational instruments and appliances9015Surveying (including photogrammetrical surveying), hydrographic, oceanographic…9016BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, WITH OR WITHOUT WEIGHTS9017Drawing, marking-out or mathematical calculating instruments (for example, drafting…9018Instruments and appliances used in medical, surgical, dental or veterinary sciences…9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus…9020Other breathing appliances and gas masks, excluding protective masks having neither…9021Orthopaedic appliances, including crutches, surgical belts and trusses, splints and…9022Apparatus based on the use of x-rays or of alpha, beta gamma or other ionising…9023Instruments, apparatus and models, designed for demonstrational purposes (for example…9024Machines and appliances for testing the hardness, strength, compressibility, elasticity…9025Hydrometers and similar floating instruments, thermometers, pyrometers, barometers…9026Instruments and apparatus for measuring or checking the flow, level, pressure or other…9027Instruments and apparatus for physical or chemical analysis (for example, polarimeters…9028Gas, liquid or electricity supply or production meters, including calibrating meters…9029Revolution counters, production counters, taximeters, mileometers, pedometers and the…9030Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or…9031Measuring or checking instruments, appliances and machines, not specified or included…9032Automatic regulating or controlling instruments and apparatus9033Parts and accessories (not specified or included elsewhere in this chapter) for…9070Cloves (whole fruit, cloves and stems)
9001 Optical 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.
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
900110 | Optical fibres, optical fibres bundles and cables | 5% or 18% |
90011000 | Optical fibres, optical fibres bundles and cables | 18% |
900120 | Sheets and plates of polarising material | 5% or 18% |
90012000 | Sheets and plates of polarising material | 18% |
900130 | Contact lenses | 5% or 18% |
90013000 | Contact lenses | 5% |
900140 | Spectacle lenses of glass | 5% or 18% |
90014010 | Polarised glass | 5% |
90014090 | Other | 5% |
900150 | Spectacle lenses of other materials | 5% or 18% |
90015000 | Spectacle lenses of other materials | 5% |
900190 | Other | 5% or 18% |
90019010 | Optical calcite crystal | 18% |
90019090 | Other | 18% |
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 optically worked not
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
900211 | For cameras, projectors or photographic enlargers or reducers | 18% |
90021100 | For cameras, projectors or photographic enlargers or reducers | 18% |
900219 | Other | 18% |
90021900 | Other | 18% |
900220 | Filters | 18% |
90022000 | Filters | 18% |
900290 | Other | 18% |
90029000 | Other | 18% |
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
900311 | Of plastics | 5% |
90031100 | Of plastics | 5% |
900319 | Of other materials | 5% |
90031900 | Of other materials | 5% |
900390 | PARTS | 5% |
90039000 | PARTS | 5% |
9004 Spectacles, goggles and the like, corrective, protective or other
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
900410 | Sunglasses | 5% or 18% |
90041000 | Sunglasses | 18% |
900490 | Other | 5% or 18% |
90049010 | Passive night vision goggles | 18% |
90049020 | Prismatic eyeglasses for reading | 5% |
90049090 | Other | 5% or 18% |
9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
900510 | Binoculars | 18% |
90051000 | Binoculars | 18% |
900580 | Other instruments | 18% |
90058010 | Monocular and refracting telescopes | 18% |
90058020 | Astronomical instruments | 18% |
90058090 | Other | 18% |
900590 | Parts and accessories (including mountings) | 18% |
90059010 | Of binocular or telescopes of heading 9005, other than mountings | 18% |
90059020 | Mountings for astronomical instruments | 18% |
90059090 | Other | 18% |
9006 Photographic (other than cinematographic cameras, photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8538
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
90061000 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539 cameras of a kind used for preparing printing plates or cylinders | 18% |
90062000 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539 cameras of a kind used for recording documents on microfilm, microfiche or other microforms | 18% |
900630 | Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs, comparison cameras for forensic or criminological purposes | 18% |
90063000 | Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs, comparison cameras for forensic or criminological purposes | 18% |
900640 | Instant print cameras | 18% |
90064000 | Instant print cameras | 18% |
90065100 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539 - other cameras: with a through-the-lens view-finder [single lens reflex (slr)] for roll film of a width not exceeding 35 mm | 18% |
90065200 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539 - other cameras: other, for roll film of a width less than 35 mm | 18% |
900653 | For roll film of a width of 35 mm | 18% |
90065310 | Fixed focus 35 mm cameras | 18% |
90065390 | Other | 18% |
900659 | Other | 18% |
90065910 | Fixed focus 110 mm cameras | 18% |
90065990 | Other | 18% |
900661 | Discharge lamp (electronic) flashlight apparatus | 18% |
90066100 | Discharge lamp (electronic) flashlight apparatus | 18% |
90066200 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539 - photographic flashlight apparatus and flashbulbs: flashbulbs, flashcubes and the like | 18% |
900669 | Other | 18% |
90066900 | Other | 18% |
900691 | For cameras | 18% |
90069100 | For cameras | 18% |
900699 | Other | 18% |
90069900 | Other | 18% |
9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
900710 | Cameras | 18% |
90071010 | For film of less than 16 mm width or for double– 8mm film | 18% |
90071090 | Other | 18% |
900720 | Projectors | 18% |
90072010 | For film of less than 16 mm width | 18% |
90072090 | Other | 18% |
900791 | For cameras | 18% |
90079100 | For cameras | 18% |
900792 | For projectors | 18% |
90079200 | For projectors | 18% |
9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
900850 | Projectors, enlargers and reducers | 18% |
90085010 | Slide projectors | 18% |
90085020 | Microfilm, microfiche or other microform readers, whether or not capable of producing copies | 18% |
90085030 | Other image projectors | 18% |
90085040 | Photographic (other than cinematographic) enlargers and reducers | 18% |
900890 | Parts and accessories | 18% |
90089000 | Parts and accessories | 18% |
9009 Omitted
GST: Old code: use 8443
| HSN code | Description | GST rate |
|---|---|---|
90091100 | Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus - electrostatic photocopying apparatus: operating by reproducing the original image directly onto the copy (direct process) | Old code: use 8443 |
90091200 | Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus - electrostatic photocopying apparatus: operating by reproducing the original image via an intermediate onto the copy (indirect process) | Old code: use 8443 |
90092100 | Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus - other photocopying apparatus: incorporating an optical system | Old code: use 8443 |
90092200 | Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus - other photocopying apparatus: of the contact type | Old code: use 8443 |
90093000 | Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus thermo-copying apparatus | Old code: use 8443 |
90099100 | Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus - parts and accessories: automatic document feeders | Old code: use 8443 |
90099200 | Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus - parts and accessories: paper feeders | Old code: use 8443 |
90099300 | Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus - parts and accessories: sorters | Old code: use 8443 |
90099900 | Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus - parts and accessories: other | Old code: use 8443 |
9010 Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
901010 | Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper | 18% |
90101000 | Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper | 18% |
90104100 | Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens - apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: direct write-on-wafer apparatus | 18% |
90104200 | Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens - apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: step and repeat aligners | 18% |
90104900 | Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens - apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: other | 18% |
901050 | Other apparatus and equipment for photographic (including cinematographic) laboratories, negatoscopes | 18% |
90105000 | Other apparatus and equipment for photographic (including cinematographic) laboratories, negatoscopes | 18% |
901060 | Projection screens | 18% |
90106000 | Projection screens | 18% |
901090 | Parts and accessories | 18% |
90109000 | Parts and accessories | 18% |
9011 Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
901110 | Stereoscopic microscopes | 18% |
90111000 | Stereoscopic microscopes | 18% |
901111 | Arabica plantation | Wrong code: use 0901 |
901112 | Arabica cherry | Wrong code: use 0901 |
901113 | Rob Parchment | Wrong code: use 0901 |
901114 | Rob cherry | Wrong code: use 0901 |
901120 | Other microscopes, for photomicrography, cinephotomicrography or microprojection | 18% |
90112000 | Other microscopes, for photomicrography, cinephotomicrography or microprojection | 18% |
901180 | Other microscopes | 18% |
90118000 | Other microscopes | 18% |
901190 | Parts and accessories | 18% |
90119000 | Parts and accessories | 18% |
9012 Microscopes other than optical microscopes; diffraction apparatus
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
901210 | Microscopes other than optical microscopes, diffraction apparatus | 18% |
90121010 | Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 18% |
90121090 | Other | 18% |
901290 | Parts and accessories | 18% |
90129000 | Parts and accessories | 18% |
9013 Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
901310 | Telescopic sights for fitting to arms, periscopes, telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or section xvi | 18% |
90131010 | Telescopic sights for fitting to arms | 18% |
90131020 | Periscopes | 18% |
90131090 | Other | 18% |
901320 | Lasers, other than laser diodes | 18% |
90132000 | Lasers, other than laser diodes | 18% |
901380 | Other devices, appliances and instruments | 18% |
90138000 | Other devices, appliances and instruments | 18% |
90138010 | 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 else where in this chapter - other devices, appliances and instruments: liquid crystal devices (lcd) | 18% |
90138090 | 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 else where in this chapter - other devices, appliances and instruments: other | 18% |
901390 | Parts and accessories | 18% |
90139000 | Parts and accessories | 18% |
90139010 | 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 else where in this chapter - parts and accessories: for liquid crystal devices (lcd) | 18% |
90139090 | 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 else where in this chapter - parts and accessories: other | 18% |
9014 Direction finding compasses; other navigational instruments and appliances
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
901410 | Direction finding compasses | 18% |
90141000 | Direction finding compasses | 18% |
901420 | Instruments and appliances for aeronautical or space navigation (other than compasses) | 18% |
90142000 | Instruments and appliances for aeronautical or space navigation (other than compasses) | 18% |
901480 | Other instruments and appliances | 18% |
90148010 | Echo sounding instrument | 18% |
90148020 | Sextants | 18% |
90148090 | Other | 18% |
901490 | Parts and accessories | 18% |
90149000 | Parts and accessories | 18% |
9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
901510 | Rangefinders | 18% |
90151000 | Rangefinders | 18% |
901520 | Theodolities and tachymeters (tacheometers) | 18% |
90152000 | Theodolities and tachymeters (tacheometers) | 18% |
901530 | Levels | 18% |
90153010 | Dumpy levels or engineers levels or builder's levels (not automatic) and quick set levels with or without horizontal circles | 18% |
90153090 | Other | 18% |
901540 | Photogrammetrical surveying instruments and appliances | 18% |
90154000 | Photogrammetrical surveying instruments and appliances | 18% |
901580 | Other instruments and appliances | 18% |
90158010 | Hydrographic instruments | 18% |
90158020 | Meteorological instruments | 18% |
90158030 | Geophysical instruments | 18% |
90158090 | Other | 18% |
901590 | Parts and accessories | 18% |
90159000 | Parts and accessories | 18% |
9016 BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, WITH OR WITHOUT WEIGHTS
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
901600 | Balances of a sensitivity of 5cg or better, with or without weights | 18% |
90160010 | Electric balances | 18% |
90160020 | Other balances | 18% |
90160090 | PARTS | 18% |
9017 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
90171000 | Drafting tables and machines, whether or not automatic | 18% |
901720 | Other drawing, marking-out or mathematical calculating instruments | 18% |
90172010 | Drawing and marking-out instruments | 18% |
90172020 | Mathematical calculating instruments | 18% |
90172030 | Pantograph | 18% |
90172090 | Other | 18% |
901730 | Micrometers, calipers and gauges | 18% |
90173010 | Micro-meters and calipers | 18% |
90173021 | PLUG | 18% |
90173022 | RING | 18% |
90173023 | SLIP | 18% |
90173029 | Other | 18% |
901780 | Other instruments | 18% |
90178010 | Measuring rods and tapes and divided scales | 18% |
90178090 | Other | 18% |
901790 | Parts and accessories | 18% |
90179000 | Parts and accessories | 18% |
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
901811 | Electro-cardiographs | 5% |
90181100 | Electro-cardiographs | 5% |
901812 | Ultrasonic scanning apparatus | 5% |
90181210 | Linear ultrasound scanner | 5% |
90181290 | Other | 5% |
901813 | Magnetic resonance imaging apparatus | 5% |
90181300 | Magnetic resonance imaging apparatus | 5% |
901814 | Scientigraphic apparatus | 5% |
90181400 | Scientigraphic apparatus | 5% |
901819 | Other | 5% |
90181910 | Electro encephalographs | 5% |
90181920 | Echo cardiograph | 5% |
90181990 | Other | 5% |
901820 | Ultra-violet or infra-red ray apparatus | 5% |
90182000 | Ultra-violet or infra-red ray apparatus | 5% |
901831 | Syringes, with or without needles | 5% |
90183100 | Syringes, with or without needles | 5% |
901832 | Tubular metal needles and needles for sutures | 5% |
90183210 | Needles for suture | 5% |
90183220 | Hollow needles for injection, aspiration, biopsy and transfusion | 5% |
90183230 | Hilerio venus fistula needles | 5% |
90183290 | Other | 5% |
901839 | Other | 5% |
90183910 | Catheters (for urine, stool) | 5% |
90183920 | Cardiac catheters | 5% |
90183930 | Cannulae | 5% |
90183990 | Other | 5% |
901841 | Dental drill engines, whether or not combined on a single base with other dental equipment | 5% |
90184100 | Dental drill engines, whether or not combined on a single base with other dental equipment | 5% |
901849 | Other | 5% |
90184900 | Other | 5% |
901850 | Other ophthalmic instruments and appliances | 5% |
90185010 | Ophthalmoscopes | 5% |
90185020 | Tonometers | 5% |
90185030 | Ophthalmic lasers | 5% |
90185090 | Other | 5% |
901890 | Other instruments and appliances | 5% |
90189011 | Instrument and apparatus for measuring blood pressure | 5% |
90189012 | Stethoscopes | 5% |
90189019 | Other | 5% |
90189021 | Bone saws, drills and trephines | 5% |
90189022 | Knives, scissors and blades | 5% |
90189023 | Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments | 5% |
90189024 | Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters | 5% |
90189025 | Retractors, spatulaprobes, hooks dialators, sounds, mallets | 5% |
90189029 | Other | 5% |
90189031 | Artificial kidney (dialysis) apparatus | 5% |
90189032 | Blood transfusion apparatus | 5% |
90189033 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments - other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: haemofiltration instruments | 5% |
90189041 | Anesthetic apparatus and instruments | 5% |
90189042 | Ent precision instruments | 5% |
90189043 | Acupuncture apparatus | 5% |
90189044 | Endoscopes | 5% |
90189091 | Hilerial or venous shunts | 5% |
90189092 | Baby incubators | 5% |
90189093 | Heart-lung machines | 5% |
90189094 | Defibrillators | 5% |
90189095 | Fibrescopes | 5% |
90189096 | Laproscopes | 5% |
90189097 | Vetrasonic lithotripsy instruments | 5% |
90189098 | Apparatus for nerve stimulation | 5% |
90189099 | Other | 5% |
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
901910 | Mechano-therapy appliances, massage apparatus, psychological aptitude-testing apparatus | 5% |
90191010 | Mechano-therapy appliances | 5% |
90191020 | Massage apparatus | 5% |
90191090 | Other | 5% |
901920 | Ozone therapy, oxygen therapy, aerosol, therapy artificial respiration or other therapeutic respiration apparatus | 5% |
90192010 | Oxygen therapy apparatus | 5% |
90192090 | Other | 5% |
9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
GST: 5%
| HSN code | Description | GST rate |
|---|---|---|
902000 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 5% |
90200000 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 5% |
9021 Orthopaedic 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
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
902110 | Orthopeaedic or fracture appliances | Nil or 5% |
90211000 | Orthopeaedic or fracture appliances | 5% |
902121 | Artificial teeth | Nil or 5% |
90212100 | Artificial teeth | 5% |
902129 | Other | Nil or 5% |
90212900 | Other | 5% |
902131 | Artificial joints | Nil or 5% |
90213100 | Artificial joints | 5% |
902139 | Other | Nil or 5% |
90213900 | Other | 5% |
902140 | Hearing aids, excluding parts and accessories | Nil or 5% |
90214010 | Frequency modulated hearing aid system used for hearing by handicapped persons in group situation | Nil |
90214090 | Other | Nil |
90215000 | Pacemakers for stimulating heart muscles, excluding parts and accessories | 5% |
902190 | Other | Nil or 5% |
90219010 | Parts and accessories of hearing aids | Nil or 5% |
90219090 | Other | 5% |
9022 Apparatus based on the use of x-rays or of alpha, beta gamma or other ionising radiations, whether or not 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
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
902212 | Computed tomography apparatus | 5% or 18% |
90221200 | Computed tomography apparatus | 5% or 18% |
902213 | Other, for dental uses | 5% or 18% |
90221300 | Other, for dental uses | 5% |
902214 | Other, for medical, surgical or veterinary uses | 5% or 18% |
90221410 | X-ray generators and apparatus (non-portable) | 5% |
90221420 | Portable x-ray machine | 5% |
90221490 | Other | 5% |
902219 | For other uses | 5% or 18% |
90221900 | For other uses | 18% |
902221 | For medical, surgical, dental or veterinary uses | 5% or 18% |
90222100 | For medical, surgical, dental or veterinary uses | 5% |
902229 | For other uses | 5% or 18% |
90222900 | For other uses | 18% |
902230 | X-ray tubes | 5% or 18% |
90223000 | X-ray tubes | 5% or 18% |
902290 | Other, including parts and accessories | 5% or 18% |
90229010 | X-ray valves | 5% or 18% |
90229020 | Radiation generation units | 5% or 18% |
90229030 | Radiation beam delivery units | 5% or 18% |
90229040 | X-ray examination or treatment table, chairs and the like | 5% or 18% |
90229090 | Other | 5% or 18% |
9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
902300 | Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses | 18% |
90230010 | Teaching aids | 18% |
90230090 | Other | 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)
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
902410 | Machines and appliances for testing metals | 18% |
90241000 | Machines and appliances for testing metals | 18% |
902480 | Other machines and appliances | 18% |
90248010 | For testing textiles, paper and paperboard | 18% |
90248091 | For testing hardness | 18% |
90248099 | Other | 18% |
902490 | Parts and accessories | 18% |
90249000 | Parts and accessories | 18% |
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
902511 | Liquid-filled, for direct reading | 5% or 18% |
90251110 | Clinical thermometers | 5% |
90251190 | Other | 18% |
902519 | Other | 5% or 18% |
90251910 | Digital thermometers | 5% or 18% |
90251920 | Pyrometers | 18% |
90251990 | Other | 18% |
902580 | Other instruments | 5% or 18% |
90258010 | Hydrometers and similar floating instruments | 18% |
90258020 | Barometers, not combined with other instruments | 18% |
90258030 | Lactometer | 18% |
90258090 | Other | 18% |
90259000 | Parts and accessories | 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
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
902610 | For measuring or checking the flow or level of liquids | 18% |
90261010 | Flow meters | 18% |
90261020 | Level gauges | 18% |
90261090 | Other | 18% |
902620 | For measuring or checking pressure | 18% |
90262000 | For measuring or checking pressure | 18% |
902680 | Other instruments or apparatus | 18% |
90268010 | Heat meters | 18% |
90268090 | Other | 18% |
902690 | Parts and accessories | 18% |
90269000 | Parts and accessories | 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 apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
902710 | Gas or smoke analysis apparatus | 5% or 18% |
90271000 | Gas or smoke analysis apparatus | 18% |
902720 | Chromatographs and electrophoresis instruments | 5% or 18% |
90272000 | Chromatographs and electrophoresis instruments | 18% |
902730 | Spectrometers, spectrophotometers and spectrographs using optical radiations (uv, visible, ir) | 5% or 18% |
90273010 | Spectrometers | 18% |
90273020 | Spectrophotometers | 18% |
90273090 | Other | 18% |
90274000 | 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 exposure meters | 18% |
902750 | Other instruments and apparatus using optical radiations (uv, visible, ir) | 5% or 18% |
90275010 | Photometers | 18% |
90275020 | Refractometers | 18% |
90275030 | Polarimeters | 18% |
90275090 | Other | 18% |
902780 | Other instruments and apparatus | 5% or 18% |
90278010 | 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 - other instruments and apparatus: viscometers | 18% |
90278020 | 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 - other instruments and apparatus: calorimeters | 18% |
90278030 | 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 - other instruments and apparatus: instruments and apparatus for measuring the surface or interfocial tension of liquids | 18% |
90278040 | 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 - other instruments and apparatus: nuclear magnetic resonance instruments | 18% |
90278090 | 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 - other instruments and apparatus: other | 18% |
902781 | Mass spectrometeres | 5% or 18% |
90278100 | Mass spectrometeres | 18% |
902789 | Other | 5% or 18% |
90278910 | Viscometers | 18% |
90278920 | Calorimeters | 18% |
90278930 | Instruments and apparatus for measuring the surface or interfocial tension of liquids | 18% |
90278990 | Other | 18% |
902790 | Microtomes: parts and accessories | 5% or 18% |
90279010 | Microtomes, including parts and accessories thereof | 18% |
90279020 | Printed circuit assemblies for te goods of sub-heading 9027 79 | 18% |
90279090 | Other | 18% |
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
902810 | Gas meters | 18% |
90281000 | Gas meters | 18% |
902820 | Liquid meters | 18% |
90282000 | Liquid meters | 18% |
902830 | Electricity meters | 18% |
90283010 | For alternating current | 18% |
90283090 | Other | 18% |
902890 | Parts and accessories | 18% |
90289010 | For electricity meters | 18% |
90289090 | Other | 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
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
902910 | Revolution counters, production counters, taximeters, mileometers, pedometers and the like | 18% |
90291010 | Taximeters | 18% |
90291090 | Other | 18% |
902920 | Speed indicators and tachometers, stroboscopes | 18% |
90292010 | Tachometers, non-electrical | 18% |
90292020 | Speedometers, non-electrical | 18% |
90292030 | Stroboscopes | 18% |
90292090 | Other | 18% |
902990 | Parts and accessories | 18% |
90299000 | Parts and accessories | 18% |
9030 Oscilloscopes, 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
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
903010 | Instruments and apparatus for measuring or detecting ionising radiations | 18% |
90301000 | Instruments and apparatus for measuring or detecting ionising radiations | 18% |
903020 | Oscilloscopes and oscillographs | 18% |
90302000 | Oscilloscopes and oscillographs | 18% |
903031 | Multimeters without a recording device | 18% |
90303100 | Multimeters without a recording device | 18% |
903032 | Multimeters with a recording device | 18% |
90303200 | Multimeters with a recording device | 18% |
903033 | Other, without a recording device | 18% |
90303310 | Ammeters, volt meters and watt meters | 18% |
90303320 | Spectrum resistance meters | 18% |
90303330 | Capacitance meter | 18% |
90303340 | Frequency measuring apparatus | 18% |
90303350 | Megar meters | 18% |
90303390 | Other | 18% |
903039 | Other, with a recording device | 18% |
90303900 | Other, with a recording device | 18% |
90303910 | Oscilloscopes, 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 - other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device: - other: ammeters, volt meters and watt meters | 18% |
90303920 | Oscilloscopes, 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 - other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device: - other: spectrum resistance meters | 18% |
90303930 | Oscilloscopes, 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 - other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device: - other: capacitance meter | 18% |
90303940 | Oscilloscopes, 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 - other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device: - other: frequency measuring apparatus | 18% |
90303950 | Oscilloscopes, 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 - other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device: - other: mega meters | 18% |
90303990 | Oscilloscopes, 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 - other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device: - other: other | 18% |
903040 | Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) | 18% |
90304000 | Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) | 18% |
903082 | For measuring or checking semiconductor wafer or devices (including integrated circuits) | 18% |
90308200 | For measuring or checking semiconductor wafer or devices (including integrated circuits) | 18% |
90308300 | Oscilloscopes, 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- other instruments and apparatus: other, with a recording device | 18% |
903084 | Other, with a recording device | 18% |
90308400 | Other, with a recording device | 18% |
903089 | Other | 18% |
90308910 | Scintillator counters | 18% |
90308920 | Vectroscope | 18% |
90308990 | Other | 18% |
903090 | Parts and accessories | 18% |
90309010 | Of meters and counters | 18% |
90309090 | Other | 18% |
9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
903110 | Machines for balancing mechanical parts | 18% |
90311000 | Machines for balancing mechanical parts | 18% |
903120 | Test benches | 18% |
90312000 | Test benches | 18% |
90313000 | Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors profile projectors | 18% |
903141 | For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) | 18% |
90314100 | For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) | 18% |
903149 | Other | 18% |
90314900 | Other | 18% |
903180 | Other instruments, appliances and machines | 18% |
90318000 | Other instruments, appliances and machines | 18% |
903190 | Parts and accessories | 18% |
90319000 | Parts and accessories | 18% |
9032 Automatic regulating or controlling instruments and apparatus
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
903210 | Thermostats | 18% |
90321010 | For refrigerating and air-conditioning appliances and machinery | 18% |
90321090 | Other | 18% |
903220 | Manostats | 18% |
90322010 | For refrigerating and air-conditioning appliances and machinery | 18% |
90322090 | Other | 18% |
903281 | Hydraulic or pneumatic | 18% |
90328100 | Hydraulic or pneumatic | 18% |
903289 | Other | 18% |
90328910 | Electronic automatic regulators | 18% |
90328990 | Other | 18% |
903290 | Parts and accessories | 18% |
90329000 | Parts and accessories | 18% |
9033 Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90
GST: 18%
| HSN code | Description | GST rate |
|---|---|---|
903300 | Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 89 | 18% |
90330000 | Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90 | 18% |
9070 Cloves (whole fruit, cloves and stems)
GST: 5%
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
