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HSN 9018 5% GST

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 Code9018
DescriptionINSTRUMENTS 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%
ChapterChapter 90 — Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof
Heading9018

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.

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 CodeDescriptionGST
901811Electro-Cardiographs5%
901812Ultrasonic Scanning Apparatus :5%
901813Magnetic Resonance Imaging Apparatus5%
901814Scientigraphic Apparatus5%
901819Other :5%
901820Ultra-Violet Or Infra-Red Ray Apparatus5%
901831Syringes, With Or Without Needles5%
901832Tubular Metal Needles And Needles For Sutures :5%
901839Other :5%
901841Dental Drill Engines, Whether Or Not Combined On A Single Base With Other Dental Equipment5%
901849Other5%
901850Other Ophthalmic Instruments And Appliances :5%
901890Other Instruments And Appliances :5%
90181100Electro-Cardiographs5%
90181210Linear Ultrasound Scanner5%
90181290Other5%
90181300Magnetic Resonance Imaging Apparatus5%
90181400Scientigraphic Apparatus5%
90181910Electro Encephalographs5%
90181920Echo Cardiograph5%
90181990Other5%
90182000Ultra-Violet Or Infra-Red Ray Apparatus5%
90183100Syringes, With Or Without Needles5%
90183210Needles For Suture5%
90183220Hollow Needles For Injection, Aspiration, Biopsy And Transfusion5%
90183230Hilerio Venus Fistula Needles5%
90183290Other5%
90183910Catheters (For Urine, Stool)5%
90183920Cardiac Catheters5%
90183930Cannulae5%

Showing 30 of 62 sub-codes — search the HSN Code Finder for the rest.

Frequently Asked Questions

What is the HSN code for medical instruments?
The HSN code for medical instruments is 9018, under Chapter 90 (Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof).
What is the GST rate on medical instruments?
Under GST 2.0, HSN 9018 (medical instruments) is taxed at 5% GST.
Which chapter does HSN code 9018 belong to?
HSN 9018 belongs to Chapter 90 of the HSN classification — Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof.
Is the HSN code 9018 mandatory on invoices for medical instruments?
Yes. To bill medical instruments under GST, businesses with turnover above Rs. 5 crore must show the 6-digit HSN code on all B2B and B2C invoices; those up to Rs. 5 crore use the 4-digit HSN (9018) on B2B invoices. TallyPrime auto-applies the correct HSN code and GST rate on every invoice.

Related HSN codes in Chapter 90

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