HSN code directory

HSN Code 9018: Instruments and appliances used in medical, surgical, dental

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments


All 8-digit HSN codes under this heading

HSN codeDescription
90181100Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): electro-cardiographs
90181210Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): - ultrasonic scanning apparatus: linear ultrasound scanner
90181290Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): - ultrasonic scanning apparatus: other
90181300Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): magnetic resonance imaging apparatus
90181400Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): scientigraphic apparatus
90181910Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): - other: electro encephalographs
90181920Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): - other: echo cardiograph
90181990Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters): - other: other
90182000Ultra-violet or infra-red ray apparatus
90183100Syringes, needles, catheters, cannulae and the like: syringes, with or without needles
90183210Syringes, needles, catheters, cannulae and the like: - tubular metal needles and needles for sutures: needles for suture
90183220Syringes, needles, catheters, cannulae and the like: - tubular metal needles and needles for sutures: hollow needles for injection, aspiration, biopsy and transfusion
90183230Syringes, needles, catheters, cannulae and the like: - tubular metal needles and needles for sutures: hilerio venus fistula needles
90183290Syringes, needles, catheters, cannulae and the like: - tubular metal needles and needles for sutures: other
90183910Syringes, needles, catheters, cannulae and the like: - other: catheters (for urine, stool)
90183920Syringes, needles, catheters, cannulae and the like: - other: cardiac catheters
90183930Syringes, needles, catheters, cannulae and the like: - other: cannulae
90183990Syringes, needles, catheters, cannulae and the like: - other: other
90184100Other instruments and appliances, used in dental sciences: dental drill engines, whether or not combined on a single base with other dental equipment
90184900Other instruments and appliances, used in dental sciences: other
90185010Other ophthalmic instruments and appliances: ophthalmoscopes
90185020Other ophthalmic instruments and appliances: tonometers
90185030Other ophthalmic instruments and appliances: ophthalmic lasers
90185090Other ophthalmic instruments and appliances: other
90189011Other instruments and appliances: - diagnostic instruments and apparatus: instrument and apparatus for measuring blood pressure
90189012Other instruments and appliances: - diagnostic instruments and apparatus: stethoscopes
90189019Other instruments and appliances: - diagnostic instruments and apparatus: other
90189021Other instruments and appliances: - surgical tools: bone saws, drills and trephines
90189022Other instruments and appliances: - surgical tools: knives, scissors and blades
90189023Other instruments and appliances: - surgical tools: forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments
90189024Other instruments and appliances: - surgical tools: chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters
90189025Other instruments and appliances: - surgical tools: retractors, spatulaprobes, hooks dialators, sounds, mallets
90189029Other instruments and appliances: - surgical tools: other
90189031Other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: renal dialysis equipment(artificial kidneys, kidney machines and dialysers)
90189032Other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: blood tranfusion apparatus
90189033Other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: haemofiltration instruments
90189041Other instruments and appliances: - anesthetic apparatus and instruments, ent precision instruments, acupuncture apparatus, and endoscopes: anesthetic apparatus and instruments
90189042Other instruments and appliances: - anesthetic apparatus and instruments, ent precision instruments, acupuncture apparatus, and endoscopes: ent precision instruments
90189043Other instruments and appliances: - anesthetic apparatus and instruments, ent precision instruments, acupuncture apparatus, and endoscopes: acupuncture apparatus
90189044Other instruments and appliances: - anesthetic apparatus and instruments, ent precision instruments, acupuncture apparatus, and endoscopes: endoscopes
90189091Other instruments and appliances: - other: hilerial or venous shunts
90189092Other instruments and appliances: - other: baby incubators
90189093Other instruments and appliances: - other: heart-lung machines
90189094Other instruments and appliances: - other: defibrillators
90189095Other instruments and appliances: - other: fibrescopes
90189096Other instruments and appliances: - other: laproscopes
90189097Other instruments and appliances: - other: vetrasonic lithotripsy instruments
90189098Other instruments and appliances: - other: apparatus for nerve stimulation
90189099Other instruments and appliances: - other: other


GST rate guide for this chapter

Medical, surgical and dental instruments and spectacles were reduced to 5% from 22 September 2025. Most other optical, photographic and measuring instruments are taxed at 18%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.