Medical oxygen is classified under HSN heading 2804 (Hydrogen, rare gases and other non-metals). Main codes: 28044010 medicinal grade. GST as on 1 November 2026: 5%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
Rates checked on 1 November 2026 · BooksOn HSN dataset v9, compiled from CBIC notifications
Look up any HSN or SAC code and its GST rate on any date since 1 July 2017, with the CBIC notification — in the free BooksOn HSN app. Works offline, no ads.
What is the GST rate on Medical oxygen?
GST on Medical oxygen as on 1 November 2026: 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (28044010). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| New GST rate | Old GST rate (before 22 Sep 2025) | Code | What it covers |
|---|---|---|---|
| 5% | 12% | 28044010 | If you sell medical grade oxygen, GST is 5%. 9/2025-CT(R), entry 212 |
GST rate on Medical oxygen since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app. For an invoice dated around a change: GST rate on a past date.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 18% |
| 15 November 2017 | 21 September 2025 | 12% |
| 22 September 2025 | today | 5% |
2804 Hydrogen, rare gases and other non-metals
| Code | Description (as in the tariff) |
|---|---|
28044010 | Medicinal grade |
See all 27 codes on the Chapter 28 page.
Which code goes on your GST invoice?
With aggregate turnover up to ₹5 crore in the previous year, write at least the 4-digit code (2804) on tax invoices to registered buyers (B2B; optional on B2C invoices); above ₹5 crore, the 6-digit code that fits (280440) on every tax invoice. The HSN summary in Table 12 of GSTR-1 takes the same digits. Details: invoice rules under Notification 78/2020-Central Tax.
Questions
What is the HSN code for Medical oxygen?
Medical oxygen is classified under HSN heading 2804 (Hydrogen, rare gases and other non-metals). Main codes: 28044010 medicinal grade. GST as on 1 November 2026: 5%. On B2B invoices, write at least 4 digits of the code (6 digits on every invoice if last year's turnover was above ₹5 crore).
What is the GST rate on Medical oxygen?
As on 1 November 2026, GST on Medical oxygen is 5%, depending on the exact code and how it is sold or supplied (CBIC notification 9/2025-CT(R)). Reference only; check the notification.
Did the GST rate on Medical oxygen change in 2025?
Yes. From 22 September 2025 (GST 2.0): 12% → 5% (28044010). Source: CBIC Notification 9/2025-CT(R).
What was the GST rate on Medical oxygen in July 2017?
On 1 July 2017: 18%.
← HSN and SAC codes for common items · Search any code on the HSN code finder.
Other common items
- Sulphuric, nitric and hydrochloric acid
2806 - Caustic soda and soda ash
2815 - Inorganic chemicals
28 - Solvents (methanol, IPA, acetone, toluene, ethyl acetate)
2902 - Organic chemicals and intermediates
29 - Synthetic dyes (reactive dyes, disperse dyes, vat dyes)
3204 - Surfactants (LABSA, non-ionic surfactants)
3402 - Speciality chemical preparations (not elsewhere specified)
3824 - Steel drums and barrels
7310 - Chemical job work
9988 - Paneer (Cottage cheese)
0406 - Milk (Doodh)
0401
Codes and descriptions from the BooksOn HSN dataset (version 9, 2026-11-01), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.