HSN Code 90200000: Breathing Appliances/Gas Masks

HSN Code 90200000 represents Breathing Appliances/Gas Masks under GST classification. This code helps businesses identify Breathing Appliances/Gas Masks correctly for billing, taxation, and trade. With HSN Code 90200000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Breathing Appliances/Gas Masks.

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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	9020	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	6%	6%	12%	0%

Description of goods

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

Chapter

90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Sub Chapter

9020 – Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

CGST 6%

SGST 6%

IGST 12%

CESS 0%

HSN Code	Description

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What products are classified under HSN 90200000 ?

It includes Hearing aids: Other

Any common misclassification issue with Breathing Appliances/Gas Masks?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Can we claim ITC on inputs used to trade Breathing Appliances/Gas Masks?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How should mixed supplies be billed when Breathing Appliances/Gas Masks is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Breathing Appliances/Gas Masks; Nil for exempt items if applicable).

Do e‑way bill and e‑invoice apply for Breathing Appliances/Gas Masks?

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.

Does packaging or labelling change the GST for Breathing Appliances/Gas Masks?

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.

How much GST applies to Breathing Appliances/Gas Masks?

Under HSN 90200000, Breathing Appliances/Gas Masks attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Important Disclaimer

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.

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