What products are classified under HSN 90215000 ?
It includes X-ray Apparatus (Other Medical Use)
HSN Code 90215000 represents Pacemakers for Heart Muscle Stimulation, Excluding Parts under GST classification. This code helps businesses identify Pacemakers for Heart Muscle Stimulation, Excluding Parts correctly for billing, taxation, and trade. With HSN Code 90215000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Pacemakers for Heart Muscle Stimulation, Excluding Parts.
HSN Code 90215000 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 | Pacemakers for stimulating heart muscles, excluding parts and accessories | 2.5% | 2.5% | 5% | 0% |
Description of goods
Pacemakers for stimulating heart muscles, excluding parts and accessories
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
Pacemakers for Heart Muscle Stimulation, Excluding Parts 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 : Frequency modulated hearing aid system used for hearing by handicapped persons in group situation | |
| Hearing aids, excluding parts and accessories : Other | |
| 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 : Frequency modulated hearing aid system used for hearing by handicapped persons in group situation
Hearing aids, excluding parts and accessories : Other
Other : Parts and accessories of hearing aids
Other : Other
It includes X-ray Apparatus (Other Medical Use)
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 90215000, Pacemakers for Heart Muscle Stimulation, Excluding Parts 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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pacemakers for Heart Muscle Stimulation, Excluding Parts; 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.