Chapter 90 — Optical, Photographic, Cinematographic, Measuring, Checking, Precision Instruments
33 HSN codes with GST rates in this chapter.
| HSN Code | Description | IGST |
|---|---|---|
| 90 | Coronary stents and coronary stent systems for use with cardiac catheters | 5% / 5% / 5% / 5% / 5% / 5% / 5% |
| 9001 | Contact lenses; Spectacle lenses | 5% / 18% |
| 9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] | 18% |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 5% |
| 9004 | Spectacles, corrective (including goggles for correcting vision) | 5% / 18% |
| 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio- astronomy | 18% |
| 9006 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 | 18% |
| 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | 18% |
| 9008 | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers | 18% |
| 9010 | Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens | 18% |
| 9011 | Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection | 18% |
| 9012 | Microscopes other than optical microscopes; diffraction apparatus | 18% |
| 9013 | Lasers, other than Laser Diodes; other Optical Appliances and Instruments, not specified or included elsewhere in this Chapter | 18% |
| 9014 | Direction finding compasses; other navigational instruments and appliances | 18% |
| 9015 | Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | 18% |
| 9016 | Balances of a sensitivity of 5 cg or better, with or without weights | 18% |
| 9017 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter | 18% |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro-medical apparatus and sight- testing instruments | 5% |
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | 5% |
| 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 5% |
| 9021 | Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids] | 5% |
| 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 radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like | 5% / 18% |
| 9023 | Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses | 18% |
| 9024 | Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) | 18% |
| 9025 | Thermometers for medical, surgical, dental or veterinary usage | 5% / 18% |
| 9026 | 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), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 | 18% |
| 9027 | Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis | 5% / 18% |
| 9028 | Gas, liquid or electricity supply or production meters, including calibrating meters therefor | 18% |
| 9029 | Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes | 18% |
| 9030 | Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations | 18% |
| 9031 | Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors | 18% |
| 9032 | Automatic regulating or controlling instruments and apparatus | 18% |
| 9033 | Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 | 18% |