HSN Code 9018 — Medical instruments
HSN code 9018 covers Instruments and Appliances Used in Medical, Surgical, Dental or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus and Sight-Testing Instruments. Under GST 2.0 (effective 22 September 2025), HSN 9018 (medical instruments) is taxed at 5% GST. This code falls under Chapter 90 — Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 9018 at a glance
| HSN Code | 9018 |
| Description | Instruments and Appliances Used in Medical, Surgical, Dental or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus and Sight-Testing Instruments |
| GST Rate (GST 2.0) | 5% |
| Chapter | Chapter 90 — Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof |
| Heading | 9018 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
About HSN 9018
Heading 9018 covers the instruments and appliances that doctors, surgeons, dentists and veterinarians actually use on patients. Think of the syringes and needles a nurse draws blood with, stethoscopes, BP and ECG apparatus, ultrasound and other electromedical diagnostic machines, catheters and cannulae, dental drills and chairs, syringes used in clinics, scintigraphic apparatus, and the sight-testing instruments an optometrist uses to check your eyes. These are clinical and diagnostic tools, not consumables or medicines. Under GST 2.0 this heading attracts 5%, the lower of the merit slabs, reflecting the policy of keeping medical devices affordable. On a tax invoice you put 9018 in the HSN column; the same code rolls up into the HSN summary of GSTR-1 and travels on the e-way bill when these goods move. As a 4-digit heading, 9018 is the family, and the precise item lives in a 6 or 8-digit sub-code beneath it. Practical tip: dealers under Rs 5 crore turnover may quote 9018 itself on B2B invoices, but a hospital-equipment distributor above that threshold must drill down to the 6-digit sub-heading (syringes, dental, ophthalmic, etc.) to stay compliant.
Sub-classifications under HSN 9018
62 more specific 6- and 8-digit codes fall under 9018 (medical instruments). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 901811 | Electro-Cardiographs | 5% |
| 901812 | Ultrasonic Scanning Apparatus : | 5% |
| 901813 | Magnetic Resonance Imaging Apparatus | 5% |
| 901814 | Scientigraphic Apparatus | 5% |
| 901819 | Other : | 5% |
| 901820 | Ultra-Violet or Infra-Red Ray Apparatus | 5% |
| 901831 | Syringes, with or Without Needles | 5% |
| 901832 | Tubular Metal Needles and Needles for Sutures : | 5% |
| 901839 | Other : | 5% |
| 901841 | Dental Drill Engines, Whether or Not Combined on a Single Base with Other Dental Equipment | 5% |
| 901849 | Other | 5% |
| 901850 | Other Ophthalmic Instruments and Appliances : | 5% |
| 901890 | Other Instruments and Appliances : | 5% |
| 90181100 | Electro-Cardiographs | 5% |
| 90181210 | Linear Ultrasound Scanner | 5% |
| 90181290 | Other | 5% |
| 90181300 | Magnetic Resonance Imaging Apparatus | 5% |
| 90181400 | Scientigraphic Apparatus | 5% |
| 90181910 | Electro Encephalographs | 5% |
| 90181920 | Echo Cardiograph | 5% |
| 90181990 | Other | 5% |
| 90182000 | Ultra-Violet or Infra-Red Ray Apparatus | 5% |
| 90183100 | Syringes, with or Without Needles | 5% |
| 90183210 | Needles for Suture | 5% |
| 90183220 | Hollow Needles for Injection, Aspiration, Biopsy and Transfusion | 5% |
| 90183230 | Hilerio Venus Fistula Needles | 5% |
| 90183290 | Other | 5% |
| 90183910 | Catheters (for Urine, Stool) | 5% |
| 90183920 | Cardiac Catheters | 5% |
| 90183930 | Cannulae | 5% |
Showing 30 of 62 sub-codes — search the HSN Code Finder for the rest.
Frequently Asked Questions
What GST rate applies to medical instruments under HSN 9018, like syringes and stethoscopes?
Is a dental drill or an optometrist's sight-testing instrument covered by HSN 9018?
What is the HSN code for medical instruments?
What is the GST rate on medical instruments?
Which chapter does HSN code 9018 belong to?
Is the HSN code 9018 mandatory on invoices for medical instruments?
Related HSN codes in Chapter 90
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