GST tax rate on - 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

HS Description Percentage
90

Coronary stents and coronary stent systems for use with cardiac catheters

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
90
[

or any other Chapter

]

Artificial kidney

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
90

Disposable sterilized dialyzer or micro barrier of artificial kidney

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
90
[

or any other Chapter

]

Parts of the following goods, namely:-
(i)  Crutches;
(ii) Wheel chairs;
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers; and
(vi) Artificial limbs

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
90
[

or any other Chapter

]

Assistive devices, rehabilitation aids and other goods for disabled, specified in List 3 appended to this Schedule

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
90
[

or any other Chapter

]

Blood glucose monitoring system (Glucometer) and test strips

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
90
[

or any other Chapter

]

Patent Ductus Arteriousus / Atrial Septal Defect occlusion device

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9001

Contact lenses; Spectacle lenses

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9003

Frames and mountings for spectacles, goggles or the like, and parts thereof

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9004

Spectacles, corrective [other than goggles for correcting vision]

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
901720

Drawing and marking out instruments; Mathematical calculating instruments; pantographs; Other drawing or marking out instruments

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9018

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9019

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9020

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9021

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 [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
9022

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

CGST - 6%
SGST - 6%
IGST - 12%
CESS - Nil
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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9031

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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]

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9004

Spectacles [other than corrective]; goggles including those for correcting vision

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9005

Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9007

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9008

Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9010

Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9011

Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9012

Microscopes other than optical microscopes; diffraction apparatus

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9014

Direction finding compasses; other navigational instruments and appliances

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9015

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9016

Balances of a sensitivity of 5 cg or better, with or without weights

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9022

Apparatus based on the use of X-rays or of alpha, beta or gamma radiations [other than those 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 like

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9023

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9024

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9025

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
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  

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9028

Gas, liquid or electricity supply or production meters, including calibrating meters therefor

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9029

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9032

Automatic regulating or controlling instruments and apparatus

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9033

Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
9021

Hearing aids

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil

6 Digit HS Code for chapter 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

4 Digit HS Code for chapter 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

8 Digit HS Code for chapter 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof