What products are classified under HSN 90191090 ?
It includes Artificial joints
HSN Code 90191090 represents Other Mechano/Massage/Psychological Apparatus under GST classification. This code helps businesses identify Other Mechano/Massage/Psychological Apparatus correctly for billing, taxation, and trade. With HSN Code 90191090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Mechano/Massage/Psychological Apparatus.
HSN Code 90191090 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 : Other | 6% | 6% | 12% | 0% |
Description of goods
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Other
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
Other Mechano/Massage/Psychological 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 : Massage apparatus | |
| 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 : Massage apparatus
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 joints
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Mechano/Massage/Psychological Apparatus; Nil for exempt items if applicable).
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.