What products are classified under HSN 90192010 ?
It includes Artificial body parts: Other
HSN Code 90192010 represents Oxygen Therapy Apparatus under GST classification. This code helps businesses identify Oxygen Therapy Apparatus correctly for billing, taxation, and trade. With HSN Code 90192010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Oxygen Therapy Apparatus.
HSN Code 90192010 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 | Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Oxygen therapy apparatus | 6% | 6% | 12% | 0% |
Description of goods
Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Oxygen therapy 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
Oxygen 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 : Massage apparatus | |
| Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Other | |
| 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
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Other
Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Other
It includes Artificial body parts: Other
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.
Under HSN 90192010, Oxygen 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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.