What products are classified under HSN 90212900 ?
It includes Orthopaedic & Medical Appliance Accessories | Other
HSN Code 90212900 represents Artificial Teeth & Fittings under GST classification. This code helps businesses identify Artificial Teeth & Fittings correctly for billing, taxation, and trade. With HSN Code 90212900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Artificial Teeth & Fittings.
HSN Code 90212900 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 | Artificial teeth and dental fittings : Other | 2.5% | 2.5% | 5% | 0% |
Description of goods
Artificial teeth and dental fittings : Other
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
Artificial Teeth & Fittings does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Orthopeaedic or fracture appliances | |
| Artificial teeth and dental fittings : Artificial teeth | |
| 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 |
Orthopeaedic or fracture appliances
Artificial teeth and dental fittings : Artificial teeth
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 Orthopaedic & Medical Appliance Accessories | Other
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Artificial Teeth & Fittings; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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 90212900, Artificial Teeth & Fittings attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.