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9018 HSN Code and GST Slabs for Medical Instruments

Posted On:22nd Apr 2022
Updated On:7th Jul 2025
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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?

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Which GST rate applies to 9018 HSN code products?

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Are all medical instruments taxed at 5% GST?

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Does the 9018 HSN code apply to all medical devices?

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Are diagnostic instruments included in the 9018 HSN code?

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How does the HSN code affect GST filing?

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Is GST applicable on imported medical instruments?

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Do hospitals need to pay GST on medical instruments?

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Are there any GST exemptions for products under the 9018 HSN code?

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Where can I find the official GST rates and HSN classifications for medical instruments?

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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.



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