HSN Chapter 90: Optical, Photographic, Medical & Surgical Instruments GST Rates
🚀 Latest GST 2.0 Updates - Chapter 90 SEPTEMBER 27, 2025
Revolutionary GST 2.0 Simplified Structure - Effective September 22, 2025:
Complete elimination of the 12% GST slab! The new simplified structure has only 4 rates: 0%, 5%, 18%, and 40%. All previous 12% items have been reclassified into appropriate slabs for simplicity and ease of compliance.
Key Changes in Chapter 90:
- ✅ Medical Equipment: Now at 5% GST (reduced from 12%/18%)
- ✅ Life-saving Devices: 0% GST (fully exempt)
- ✅ Contact Lenses & Spectacle Lenses: Now 5% (reduced from 12%)
- ✅ Optical Equipment: Standard 18% rate
- ✅ NO MORE 12% RATE - Completely eliminated under GST 2.0
HSN Chapter 90 encompasses optical, photographic, cinematographic, measuring, checking, precision, medical, and surgical instruments and apparatus. This chapter has undergone significant transformation under GST 2.0, with the complete elimination of the 12% rate slab and reclassification of all items into the new simplified structure.
The GST 2.0 reforms (effective September 22, 2025) have brought revolutionary changes with a simplified 4-rate structure: 0% (exempt), 5% (essential goods), 18% (standard rate), and 40% (luxury/sin goods). Understanding these updated rates is crucial for businesses in healthcare, optical, and precision instruments sectors.
🔍 Need to find specific HSN codes and GST rates?
📊 GST 2.0 Simplified Rate Structure for Chapter 90
New GST 2.0 Rate Categories for Chapter 90:
- 🟢 0% GST: Life-saving medical equipment (pacemakers, oxygen therapy, breathing apparatus)
- 🔵 5% GST: Essential medical equipment, contact lenses, spectacle lenses, surgical instruments
- 🟡 18% GST: Optical instruments, cameras, measuring equipment, photographic equipment
- 🔴 40% GST: No items in Chapter 90 (reserved for luxury/sin goods)
⚠️ IMPORTANT: 12% Rate Completely Eliminated
Under GST 2.0, the 12% rate slab has been completely removed. All items previously at 12% have been reclassified:
- 📋 Contact lenses: 12% → 5%
- 📋 Spectacle lenses: 12% → 5%
- 📋 Polarising materials: 12% → 18%
🏥 Medical Equipment & Instruments (HSN 9018-9022)
Revolutionary Healthcare GST Reductions
GST 2.0 has transformed healthcare taxation with most medical equipment now at just 5% GST, and life-saving devices completely exempt at 0% GST.
HSN 9018 - Medical & Surgical Instruments
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Impact |
|---|---|---|---|---|
| 9018 11 | Electro-cardiographs | 5% | 12% | 58% reduction |
| 9018 12 | Ultrasonic scanning apparatus | 5% | 12% | 58% reduction |
| 9018 13 | MRI equipment | 5% | 12% | 58% reduction |
| 9018 14 | Scintigraphic equipment | 5% | 12% | 58% reduction |
| 9018 19 | Other electro-diagnostic apparatus | 5% | 12% | 58% reduction |
| 9018 20 | Ultra-violet or infra-red ray apparatus | 5% | 12% | 58% reduction |
| 9018 31 | Syringes with or without needles | 5% | 12% | 58% reduction |
| 9018 32 | Tubular metal needles | 5% | 12% | 58% reduction |
| 9018 39 | Other needles, catheters, cannulae | 5% | 12% | 58% reduction |
| 9018 41 | Dental drill engines | 5% | 12% | 58% reduction |
| 9018 49 | Other dental instruments | 5% | 12% | 58% reduction |
| 9018 50 | Ophthalmic instruments | 5% | 12% | 58% reduction |
| 9018 90 | Other medical instruments | 5% | 12% | 58% reduction |
HSN 9019 - Mechano-therapy & Massage Apparatus
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Application |
|---|---|---|---|---|
| 9019 10 | Mechano-therapy appliances | 5% | 12% | Physical therapy equipment |
| 9019 20 | Ozone therapy, oxygen therapy apparatus | 0% | 12% | Life-saving equipment |
HSN 9020 - Breathing Appliances & Gas Masks
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Critical Use |
|---|---|---|---|---|
| 9020 00 | Breathing appliances and gas masks | 0% | 12% | Emergency & life support |
HSN 9021 - Orthopaedic Appliances & Prosthetics
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Medical Application |
|---|---|---|---|---|
| 9021 10 | Orthopaedic or fracture appliances | 5% | 12% | Bone & joint support |
| 9021 21 | Artificial teeth and dental fittings | 5% | 12% | Dental prosthetics |
| 9021 29 | Other dental fittings | 5% | 12% | Dental accessories |
| 9021 31 | Artificial joints | 5% | 12% | Joint replacement |
| 9021 39 | Other artificial parts of the body | 5% | 12% | Prosthetic devices |
| 9021 40 | Hearing aids | 5% | 12% | Assistive hearing devices |
| 9021 50 | Pacemakers | 0% | 5% | Life-saving cardiac devices |
| 9021 90 | Other orthopaedic appliances | 5% | 12% | Medical support devices |
HSN 9022 - X-Ray & Radiation Equipment
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Medical Use |
|---|---|---|---|---|
| 9022 12 | CT scanners | 5% | 12% | Diagnostic imaging |
| 9022 13 | X-ray apparatus for dental uses | 5% | 12% | Dental diagnostics |
| 9022 14 | X-ray apparatus for medical uses | 5% | 12% | Medical diagnostics |
| 9022 19 | Other X-ray apparatus | 18% | 18% | Industrial/non-medical |
| 9022 21 | Linear particle accelerators | 5% | 12% | Cancer treatment |
| 9022 29 | Other radiation equipment | 5% | 12% | Medical radiation therapy |
| 9022 30 | X-ray tubes | 5% | 12% | X-ray machine components |
| 9022 90 | Other parts and accessories | 5% | 12% | X-ray equipment parts |
🔬 Optical Instruments & Equipment (HSN 9001-9013)
Updated Optical Equipment Rates under GST 2.0
Contact lenses and spectacle lenses have been moved to 5% GST (from 12%) as essential healthcare items, while other optical equipment remains at 18% standard rate.
HSN 9001 - Optical Fibres & Elements
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Application |
|---|---|---|---|---|
| 9001 10 | Optical fibres, bundles and cables | 18% | 18% | Telecommunications, data transmission |
| 9001 20 | Sheets and plates of polarising material | 18% | 12% | LCD displays, optical filters |
| 9001 30 | Contact lenses | 5% | 12% | Vision correction - Essential healthcare |
| 9001 40 | Spectacle lenses of glass | 5% | 12% | Prescription eyewear - Essential healthcare |
| 9001 50 | Spectacle lenses of other materials | 5% | 12% | Plastic/polymer lenses - Essential healthcare |
| 9001 90 | Other optical elements | 18% | 18% | Prisms, mirrors, optical components |
HSN 9002 - Optical Elements (Mounted)
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Use |
|---|---|---|---|---|
| 9002 11 | Objective lenses for cameras | 18% | 18% | Photography equipment |
| 9002 19 | Other objective lenses | 18% | 18% | Scientific instruments |
| 9002 20 | Filters | 18% | 18% | Optical filtering applications |
| 9002 90 | Other mounted optical elements | 18% | 18% | Various optical applications |
HSN 9003 - Spectacle Frames & Parts
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Material/Type |
|---|---|---|---|---|
| 9003 11 | Frames of plastics | 18% | 18% | Plastic eyewear frames |
| 9003 19 | Frames of other materials | 18% | 18% | Metal, wood frames |
| 9003 90 | Parts of frames and mountings | 18% | 18% | Frame accessories, parts |
HSN 9004 - Sunglasses & Protective Eyewear
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Purpose |
|---|---|---|---|---|
| 9004 10 | Sunglasses | 18% | 18% | UV protection, fashion |
| 9004 90 | Other protective eyewear | 18% | 18% | Safety glasses, goggles |
HSN 9005 - Binoculars & Telescopes
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Application |
|---|---|---|---|---|
| 9005 10 | Binoculars | 18% | 18% | Wildlife observation, sports |
| 9005 80 | Other optical telescopes | 18% | 18% | Astronomy, surveillance |
| 9005 90 | Parts and accessories | 18% | 18% | Optical instrument parts |
📷 Photographic & Cinematographic Equipment (HSN 9006-9010)
HSN 9006 - Cameras & Photographic Equipment
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Type |
|---|---|---|---|---|
| 9006 10 | Cameras for films ≥610mm | 18% | 18% | Professional cinema cameras |
| 9006 30 | Instant print cameras | 18% | 18% | Polaroid-type cameras |
| 9006 40 | Digital cameras | 18% | 18% | Digital photography |
| 9006 53 | Single lens reflex (SLR) cameras | 18% | 18% | Professional photography |
| 9006 59 | Other film cameras | 18% | 18% | Film-based photography |
| 9006 61 | Discharge lamps (electronic flash) | 18% | 18% | Camera flash units |
| 9006 69 | Other photographic flashlight apparatus | 18% | 18% | Studio lighting equipment |
| 9006 91 | Parts for cameras | 18% | 18% | Camera components |
| 9006 99 | Parts for other equipment | 18% | 18% | Photographic equipment parts |
HSN 9007 - Cinematographic Equipment
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Application |
|---|---|---|---|---|
| 9007 10 | Cinematographic cameras | 18% | 18% | Film production |
| 9007 20 | Cinematographic projectors | 18% | 18% | Movie theaters, presentations |
| 9007 91 | Parts for cameras | 18% | 18% | Camera components |
| 9007 92 | Parts for projectors | 18% | 18% | Projector components |
📐 Measuring & Checking Instruments (HSN 9024-9033)
HSN 9024 - Material Testing Machines
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Testing Purpose |
|---|---|---|---|---|
| 9024 10 | Metal testing machines | 18% | 18% | Material strength testing |
| 9024 80 | Other testing machines | 18% | 18% | Quality control testing |
| 9024 90 | Parts and accessories | 18% | 18% | Testing machine components |
HSN 9025 - Density & Temperature Instruments
| HSN Code | Description | GST 2.0 Rate | Previous Rate | Measurement Type |
|---|---|---|---|---|
| 9025 11 | Liquid-filled thermometers | 18% | 18% | Temperature measurement |
| 9025 19 | Other thermometers | 18% | 18% | Digital/electronic thermometers |
| 9025 80 | Other density measuring instruments | 18% | 18% | Density/specific gravity |
| 9025 90 | Parts and accessories | 18% | 18% | Instrument components |
🏥 Medical Thermometers - Special Classification
Note: Medical-grade thermometers specifically used for patient care in hospitals and clinics are classified at 5% GST rate under medical equipment category (HSN 9018), not under general thermometers (HSN 9025).
📋 GST 2.0 Compliance Points for Chapter 90
Medical Equipment Importers
- Most medical equipment now at 5% GST
- Life-saving equipment at 0% GST
- No more 12% rate complexity
- Simplified compliance procedures
- Enhanced ITC eligibility for essential equipment
Optical Equipment Dealers
- Contact/spectacle lenses: 12% → 5%
- Standard optical equipment: 18%
- Simplified rate determination
- Reduced classification disputes
- Clear distinction between healthcare and general optical goods
Photography Equipment
- Uniform 18% GST on all photography equipment
- No rate changes under GST 2.0
- Simplified invoicing and compliance
- Professional and consumer equipment same rate
- Parts and accessories consistently at 18%
Precision Instruments
- Standard 18% rate for measuring instruments
- Industrial and scientific applications
- Clear separation from medical equipment
- Simplified GST return filing
- Consistent rate across all precision tools
💡 GST 2.0 Industry Impact & Benefits
Healthcare Sector Revolution
- Massive Cost Reduction: 58% reduction in GST on medical equipment
- Vision Care Affordability: Contact/spectacle lenses 12% → 5%
- Life-saving Equipment: Completely exempt at 0% GST
- Simplified Compliance: No more 12% rate confusion
- Enhanced Accessibility: Lower costs improve healthcare reach
Business Advantages under GST 2.0
- Simplified Structure: Only 3 rates applicable (0%, 5%, 18%)
- Clear Classification: No ambiguity between 12% and other rates
- Reduced Disputes: Clear rate determination guidelines
- Compliance Ease: Fewer rate slabs mean fewer errors
- Faster Processing: Automated systems with simplified rates
❓ GST 2.0 Frequently Asked Questions
Q1: What happened to the 12% GST rate in Chapter 90?
Answer: The 12% GST rate has been completely eliminated under GST 2.0. Contact lenses and spectacle lenses moved to 5% (essential healthcare), while polarising materials moved to 18% (standard rate).
Q2: Can hospitals claim ITC on medical equipment at 5% GST?
Answer: Yes, hospitals providing taxable services can claim full ITC on medical equipment purchases at 5% GST. The reduced rate makes equipment more affordable while maintaining ITC eligibility.
Q3: How do I determine if my optical product is at 5% or 18%?
Answer: Contact lenses and prescription spectacle lenses are at 5% (essential healthcare). All other optical products like frames, sunglasses, and industrial optical equipment are at 18%.
Q4: When did GST 2.0 rates become effective?
Answer: GST 2.0 rates became effective from September 22, 2025. All invoices dated on or after this date should use the new simplified rate structure.
🔗 Related Resources
Other HSN Chapters
Business Services
- GST 2.0 Compliance Consultation
- HSN Code Classification
- Medical Equipment Import Advisory
- GST Rate Migration Support
Need Help with GST 2.0 Transition?
Our tax experts can help you navigate the new simplified GST structure for Chapter 90 instruments and ensure compliance with the latest rates.
Contact DisyTax for professional GST 2.0 consultation and migration services.