What products are classified under HSN 90221200 ?
It includes Ionising Radiation Apparatus (Other)
HSN Code 90221200 represents X-ray Apparatus (CT Scan) under GST classification. This code helps businesses identify X-ray Apparatus (CT Scan) correctly for billing, taxation, and trade. With HSN Code 90221200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of X-ray Apparatus (CT Scan).
HSN Code 90221200 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 | 9022 | Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, other than those for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the light | Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Computed tomography apparatus | 9% | 9% | 18% | 0% |
| 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | 9022 | Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, other than those for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the light | Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Computed tomography apparatus | 6% | 6% | 12% | 0% |
Description of goods
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Computed tomography apparatus
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9022 – Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, other than those for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the light
Description of goods
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Computed tomography apparatus
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9022 – Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, other than those for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the light
X-ray Apparatus (CT Scan) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for dental uses | |
| Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for dental uses | |
| Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : X-ray generators and apparatus (non-portable) | |
| Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : X-ray generators and apparatus (non-portable) | |
| Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : Portable X-ray machine | |
| Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : Portable X-ray machine | |
| Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : Other | |
| Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : Other | |
| Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For other uses | |
| Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For other uses | |
| Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For medical, surgical, dental or veterinary uses | |
| Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For medical, surgical, dental or veterinary uses | |
| Apparatus based on the use of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For other uses | |
| Apparatus based on the use of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For other uses | |
| X-ray tubes | |
| X-ray tubes | |
| Other, including parts and accessories : X-ray valves | |
| Other, including parts and accessories : X-ray valves | |
| Other, including parts and accessories : Radiation generation units | |
| Other, including parts and accessories : Radiation generation units | |
| Other, including parts and accessories : Radiation beam delivery units | |
| Other, including parts and accessories : Radiation beam delivery units | |
| Other, including parts and accessories : X-ray examination or treatment table, chairs and the like | |
| Other, including parts and accessories : X-ray examination or treatment table, chairs and the like | |
| Other, including parts and accessories : Other | |
| Other, including parts and accessories : Other |
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for dental uses
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for dental uses
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : X-ray generators and apparatus (non-portable)
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : X-ray generators and apparatus (non-portable)
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : Portable X-ray machine
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : Portable X-ray machine
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : Other
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : Other
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For other uses
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For other uses
Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For medical, surgical, dental or veterinary uses
Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For medical, surgical, dental or veterinary uses
Apparatus based on the use of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For other uses
Apparatus based on the use of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For other uses
X-ray tubes
X-ray tubes
Other, including parts and accessories : X-ray valves
Other, including parts and accessories : X-ray valves
Other, including parts and accessories : Radiation generation units
Other, including parts and accessories : Radiation generation units
Other, including parts and accessories : Radiation beam delivery units
Other, including parts and accessories : Radiation beam delivery units
Other, including parts and accessories : X-ray examination or treatment table, chairs and the like
Other, including parts and accessories : X-ray examination or treatment table, chairs and the like
Other, including parts and accessories : Other
Other, including parts and accessories : Other
It includes Ionising Radiation Apparatus (Other)
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 90221200, X-ray Apparatus (CT Scan) 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 X-ray Apparatus (CT Scan); Nil for exempt items if applicable).
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.