What products are classified under HSN 90214010 ?
It includes X-ray Generators (Non-Portable)
HSN Code 90214010 represents FM Hearing Aid System under GST classification. This code helps businesses identify FM Hearing Aid System correctly for billing, taxation, and trade. With HSN Code 90214010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of FM Hearing Aid System.
HSN Code 90214010 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 | Hearing aids, excluding parts and accessories : Frequency modulated hearing aid system used for hearing by handicapped persons in group situation | 0% | 0% | 0% | 0% |
Description of goods
Hearing aids, excluding parts and accessories : Frequency modulated hearing aid system used for hearing by handicapped persons in group situation
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
FM Hearing Aid System does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Orthopeaedic or fracture appliances | |
| 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 : 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
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 : Other
Pacemakers for stimulating heart muscles, excluding parts and accessories
Other : Parts and accessories of hearing aids
Other : Other
| Order Number | Description |
|---|---|
| Sivantos India Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka) | |
| Sivantos India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka) |
Sivantos India Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka)
Sivantos India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
It includes X-ray Generators (Non-Portable)
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.
Under HSN 90214010, FM Hearing Aid System attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for FM Hearing Aid System; 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.