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Table of Content
Key Highlights:
- 9018 HSN code includes surgical, dental, and veterinary instruments.
- GST rates vary from 5% to 18%, depending on the instrument’s type and necessity in healthcare.
- Using the right HSN code avoids tax issues and ensures smooth compliance with GST rules.
- Some essential medical devices qualify for lower GST rates or exemptions under government policies.
Medical instruments play a crucial role in healthcare. In India, they are taxed under the goods and services Tax (GST) system. HSN (harmonised system of nomenclature) code is a globally accepted system for classifying goods in trade. It is used to simplify taxation and ensure uniformity in product classification.Each HSN code is a unique number assigned to a specific category of goods. The 9018 HSN code includes various medical devices like syringes, surgical tools, and diagnostic equipment. GST rates on these instruments differ based on their category and purpose.Correct classification ensures fair taxation and smooth operations in the medical industry. Let us know about the various 9018 HSN code GST rates for medical instruments. Also Read - Know about the GST composition scheme
9018 HSN Code GST Rate for Medical Instruments
The 9018 HSN code falls under Chapter 90, i.e. optical, photographic, cinematographic, measuring, checking, precision, medical, or surgical instruments and apparatus. It specifically covers medical instruments and appliances that are used in medical, surgical, dental, and veterinary fields. Given below is the detailed table of 9018 HSN code and applicable GST rates effective since 1stJuly 2017:
| HSN Code | Description | Rate Revision |
| 9018 | Instruments And Appliances Used in Medical, Surgical, Dental or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus and Sight-Testing Instruments Electro-Diagnostic Apparatus (Including Apparatus For Functional Exploration) | 5% 12% |
| 90181100 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Electro-Diagnostic Apparatus (Including Apparatus For Functional Exploration) like Electro-cardiographs | 5% 12% |
| 901812 | Ultrasonic Scanning Apparatus | 5% 12% |
| 90181210 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Electro-Diagnostic Apparatus (Including Apparatus For Functional Exploration) like Linear Ultrasound Scanner | 5% 12% |
| 90181290 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Electro-Diagnostic Apparatus (Including Apparatus For Functional Exploration) | 5% 12% |
| 90181300 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Electro-Diagnostic Apparatus (Including Apparatus For Functional Exploration) Like Magnetic Resonance Imaging Apparatus | 5% 12% |
| 90181400 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Electro-Diagnostic Apparatus (Including Apparatus For Functional Exploration) | 5% 12% |
| 901819 | Other | 5% 12% |
| 90181910 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Electro-Diagnostic Apparatus (Including Apparatus For Functional Exploration) Like Electro Encephalographs | 5% 12% |
| 90181920 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Electro-Diagnostic Apparatus (Including Apparatus For Functional Exploration) Like Echo Cardiograph | 5% 12% |
| 90181990 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Electro-Diagnostic Apparatus (Including Apparatus For Functional Exploration) | 5% 12% |
| 90182000 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments Ultra-Violet Or Infra-Red Ray Apparatus | 5% 12% |
| 90183100 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Syringes, Needles, Catheters, Cannulae And The Like: Syringes, With Or Without Needles | 5% 12% |
| 901832 | Tubular Metal Needles And Needles For Sutures | 5% 12% |
| 90183210 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Syringes, Needles, Catheters, Cannulae And The Like: - Tubular Metal Needles and Needles for Suture | 5% 12% |
| 90183220 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Syringes, Needles, Catheters, Cannulae And The Like: - Tubular Metal Needles and Hollow Needles for Injection, Aspiration, Biopsy and Transfusion | 5% 12% |
| 90183230 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Syringes, Needles, Catheters, Cannulae And The Like: - Tubular Metal Needles and Hilerio Venus Fistula Needles and Hilerio Venus Fistula Needles | 5% 12% |
| 90183290 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Syringes, Needles, Catheters, Cannulae And The Like: - Tubular Metal Needles and Other | 5% 12% |
| 901839 | Other | 5% 12% |
| 90183910 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Syringes, Needles, Catheters, Cannulae And The Like: - Other: Catheter for Urine, Stool | 5% 12% |
| 90183920 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Syringes, Needles, Catheters, Cannulae And The Like: - Other: Cardiac Catheters | 5% 12% |
| 90183930 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Syringes, Needles, Catheters, Cannulae And The Like: - Other: Cannulae | 5% 12% |
| 90183990 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Syringes, Needles, Catheters, Cannulae And The Like: - Other: Other | 5% 12% |
| 90184100 | 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, Used In Dental Sciences: Dental Drill Engines, Whether or Not Combined on a Single Base With Other Dental Equipment | 5% 12% |
| 90184900 | 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, Used In Dental Sciences: Other | 5% 12% |
| 901850 | Other Ophthalmic Instruments and Appliances | 5% 12% |
| 90185010 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Other Ophthalmic Instruments And Appliances: Ophthalmoscopes | 5% 12% |
| 90185020 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Other Ophthalmic Instruments And Appliances: Tonometers | 5% 12% |
| 90185030 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Other Ophthalmic Instruments And Appliances: Ophthalmic Lasers | 5% 12% |
| 90185090 | Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments - Other Ophthalmic Instruments And Appliances: Other | 5% 12% |
| 901890 | Other Instruments And Appliances | 5% 12% |
| 90189011 | 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: - Diagnostic Instruments And Apparatus for Measuring Blood Pressure | 5% 12% |
| 90189012 | 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: - Diagnostic Instruments And Apparatus like Stethoscopes | 5% 12% |
| 90189019 | 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: - Diagnostic Instruments And Apparatus | 5% 12% |
| 90189021 | 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: - Surgical Tools: Bone Saws, Drills and Trephines | 5% 12% |
| 90189022 | 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: - Surgical Tools: Knives, Scissors And Blades | 5% 12% |
| 90189023 | 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: - Surgical Tools: Forceps, Forcep Clamps, Clips, Needle Holders, Introducers, Cephalotribe Bone Holding And Other Holding Instruments | 5% 12% |
| 90189024 | 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: - Surgical Tools: Chisel, Gauges, Elevators, Raspatones, Osteotome, Craniotome, Bone Cutters | 5% 12% |
| 90189025 | 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: - Surgical Tools: Retractors, Spatulaprobes, Hooks Dialators, Sounds, Mallets | 5% 12% |
| 90189029 | 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: - Surgical Tools: Other | 5% 12% |
| 90189031 | 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 | 5% 12% |
| 90189032 | 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: - Blood Transfusion Apparatus | 5% 12% |
| 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 | 5% 12% |
| 90189041 | 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: - Anesthetic Apparatus And Instrument | 5% 12% |
| 90189042 | 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: - ENT Precision Instruments | 5% 12% |
| 90189043 | 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: - Acupuncture Apparatus | 5% 12% |
| 90189044 | 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: - Endoscopes | 5% 12% |
| 90189091 | 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: - Other: Hilerial Or Venous Shunts | 5% 12% |
| 90189092 | 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: - Other: Baby Incubators | 5% 12% |
| 90189093 | 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: - Other: Heart-Lung Machines | 5% 12% |
| 90189094 | 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: - Other: Defibrillators | 5% 12% |
| 90189095 | 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: - Other: Fibrescopes | 5% 12% |
| 90189096 | 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: - Other: Laproscopes | 5% 12% |
| 90189097 | 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: - Other: Vetrasonic Lithotripsy Instruments | 5% 12% |
| 90189098 | 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: - Other: Apparatus For Nerve Stimulation | 5% 12% |
| 90189099 | 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: - Other: Other | 5% 12% |
Also Read - Know about the penalties for late GST filing
Know the HSN Codes and GST Rates for Effective Tax Compliance
Proper use of the 9018 HSN code ensures correct GST rates, compliance, and smooth trade of medical instruments. Staying updated on tax changes helps businesses avoid penalties and maintain transparency. Accurate classification supports fair pricing and efficient supply chain management.
FAQS - FREQUENTLY ASKED QUESTIONS
What is the 9018 HSN code?
The 9018 HSN code is used for medical instruments like syringes, stethoscopes, and surgical tools.
Which GST rate applies to 9018 HSN code products?
GST rates vary from 5% to 12%, depending on the type of medical instrument.
Are all medical instruments taxed at 5% GST?
No, essential devices may have 5% GST, while others fall under 12% slabs.
Does the 9018 HSN code apply to all medical devices?
No, it covers only certain medical, surgical, dental, and veterinary instruments.
Are diagnostic instruments included in the 9018 HSN code?
Yes, devices like ECG machines and ultrasound scanners fall under this code.
How does the HSN code affect GST filing?
The correct HSN code ensures proper tax calculation and avoids penalties.
Is GST applicable on imported medical instruments?
Yes, imported medical devices under the 9018 HSN code are taxed as per GST rates.
Do hospitals need to pay GST on medical instruments?
Hospitals purchasing instruments from suppliers must pay GST unless exempted.
Are there any GST exemptions for products under the 9018 HSN code?
Some 9018 HSN code medical instruments may be GST-exempt or taxed at lower rates if essential. Check the latest GST notifications or the official portal for details.
Where can I find the official GST rates and HSN classifications for medical instruments?
Central Board of Indirect Taxes and Customs (CBIC) provides detailed information on GST rates and HSN codes. The official GST portal offers rate schedules and tax updates.
Disclaimer
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
