Optical, photographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories

Tariff Item Description of goods GGST Rates
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
9021 Hearing aids 2.5% 2.5% 5% Nil
90 Coronary stents and coronary stent systems for use with cardiac catheters 2.5% 2.5% 5% Nil
90 or any other chapter Artificial kidney 6% 6% 12% Nil
90 Disposable sterilized dialyzer or micro barrier of artificial kidney 2.5% 2.5% 5% Nil
90 Parts of the following goods:
  • Crutches;
  • Wheel chairs;
  • Walking frames;
  • Tricycles;
  • Braillers; and
  • Artificial limbs
6% 6% 12% Nil
90 or any other chapter Assistive devices, rehabilitation aids and other goods for disabled, specified in list 3 appended to this schedule 6% 6% 12% Nil
90 or any other chapter Blood glucose monitoring system (Glucometer) and test strips 6% 6% 12% Nil
90 or any other chapter Patent ducts arteriousus / atrial septal defect occlusion device 6% 6% 12% Nil
9001 Contact lenses; spectacle lenses 6% 6% 12% Nil
9002 Intraocular lens 6% 6% 12% Nil
9004 Spectacles, corrective 6% 6% 12% Nil
9017 20 Drawing and marking out instruments; mathematical calculating instruments; pantographs; other drawing or marking out instruments 6% 6% 12% Nil
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments 6% 6% 12% Nil
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 6% 6% 12% Nil
9020 Other breathing appliances; and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 6% 6% 12% Nil
9021 Orthopedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body 6% 6% 12% 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 radiography 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 9% 9% 18% Nil
9001 Optical fibres and Optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarizing material; prisms, mirrors and other optical elements, of any material , unmounted, other than such elements of glass not optically worked 9% 9% 18% Nil
9002 Being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens], Lenses, prisms, mirrors and other optical elements, of any material, mounted 9% 9% 18% Nil
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof 6% 6% 12% Nil
9004 Spectacles [other than corrective]; goggles and the like, corrective, protective or other 9% 9% 18% Nil
9016 Balances of a sensitivity of 5 cg or better, with or without weights [other than electric or electronic balances] 9% 9% 18% Nil
9017 Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in the chapter 9% 9% 18% Nil
9024 Machines and appliances for testing the hardness, strength, compressibility, electricity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) 9% 9% 18% Nil
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers recording or not, and any combination of these instruments 9% 9% 18% Nil
9026 Excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032, 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) 9% 9% 18% Nil
9027 Instruments and apparatus for physical or chemical analysis (for example, polar meters, refract meters, 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 9% 9% 18% Nil
9028 Gas, liquid or electricity supply or production meters, including calibrating meters thereof 9% 9% 18% Nil
9029 Revolution counters, production counters, mile meters, pedometers, and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 9% 9% 18% Nil
9030 Excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations, Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities 9% 9% 18% Nil
9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors 9% 9% 18% Nil
9032 Automatic regulating or controlling instruments and apparatus 9% 9% 18% Nil
9033 Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90 9% 9% 18% Nil
9004 Goggles 9% 9% 18% Nil
9005 Binoculars, monocular, other optical telescopes, and mountings thereof, but not including instruments for radio-astronomy 9% 9% 18% Nil
9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 9% 9% 18% Nil
9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus 9% 9% 18% Nil
9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers 9% 9% 18% Nil
9010 Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this chapter; negatoscopes; projection screens 9% 9% 18% Nil
9011 Compound optical microscopes, including those for photomicrography cinephotomicrography or micro projection 9% 9% 18% Nil
9012 Micro scopes other than optical micro scopes; diffraction apparatus 9% 9% 18% Nil
9013 Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter, Liquid crystal devices not constituting articles provided for more specifically in other headings; 9% 9% 18% Nil
9014 Direction finding compasses; other navigational instruments and appliances 9% 9% 18% Nil
9015 Surveying (including photogram metrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 9% 9% 18% Nil
9016 Electric or electronic balances of a sensitivity of 5 cg or better, with or without weights 9% 9% 18% Nil
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for including radiography or radio therapy 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 9% 9% 18% Nil
9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 9% 9% 18% Nil