What products are classified under HSN 90191020 ?
It includes Artificial Teeth & Fittings
HSN Code 90191020 represents Massage & Mechano-therapy Apparatus under GST classification. This code helps businesses identify Massage & Mechano-therapy Apparatus correctly for billing, taxation, and trade. With HSN Code 90191020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Massage & Mechano-therapy Apparatus .
HSN Code 90191020 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Massage apparatus | 6% | 6% | 12% | 0% |
Description of goods
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Massage apparatus
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9019 – Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
Massage & Mechano-therapy Apparatus does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Mechano-therapy appliances | |
| Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Other | |
| Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Oxygen therapy apparatus | |
| Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Other |
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Mechano-therapy appliances
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Other
Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Oxygen therapy apparatus
Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Other
It includes Artificial Teeth & Fittings
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Massage & Mechano-therapy Apparatus; Nil for exempt items if applicable).
Under HSN 90191020, Massage & Mechano-therapy Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.