What products are classified under HSN 90211000 ?
It includes Pacemakers for Heart Muscle Stimulation, Excluding Parts
HSN Code 90211000 represents Orthopeaedic Or Fracture Appliances under GST classification. This code helps businesses identify Orthopeaedic Or Fracture Appliances correctly for billing, taxation, and trade. With HSN Code 90211000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Orthopeaedic Or Fracture Appliances.
HSN Code 90211000 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 | 9021 | Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens | Orthopeaedic or fracture appliances | 2.5% | 2.5% | 5% | 0% |
Description of goods
Orthopeaedic or fracture appliances
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9021 – Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens
Orthopeaedic Or Fracture Appliances does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Artificial teeth and dental fittings : Artificial teeth | |
| Artificial teeth and dental fittings : Other | |
| Other artificial parts of the body : Artificial joints | |
| Other artificial parts of the body : Other | |
| Hearing aids, excluding parts and accessories : Frequency modulated hearing aid system used for hearing by handicapped persons in group situation | |
| Hearing aids, excluding parts and accessories : Other | |
| Pacemakers for stimulating heart muscles, excluding parts and accessories | |
| Other : Parts and accessories of hearing aids | |
| Other : Other |
Artificial teeth and dental fittings : Artificial teeth
Artificial teeth and dental fittings : Other
Other artificial parts of the body : Artificial joints
Other artificial parts of the body : Other
Hearing aids, excluding parts and accessories : Frequency modulated hearing aid system used for hearing by handicapped persons in group situation
Hearing aids, excluding parts and accessories : Other
Pacemakers for stimulating heart muscles, excluding parts and accessories
Other : Parts and accessories of hearing aids
Other : Other
It includes Pacemakers for Heart Muscle Stimulation, Excluding Parts
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 90211000, Orthopeaedic Or Fracture Appliances attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Orthopeaedic Or Fracture Appliances; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.