What products are classified under HSN 90221420 ?
It includes Radiation units and parts
HSN Code 90221420 represents Portable X-ray Machine under GST classification. This code helps businesses identify Portable X-ray Machine correctly for billing, taxation, and trade. With HSN Code 90221420, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Portable X-ray Machine.
HSN Code 90221420 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 : Other, for medical, surgical or veterinary uses : Portable X-ray machine | 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 : Other, for medical, surgical or veterinary uses : Portable X-ray machine | 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 : Other, for medical, surgical or veterinary uses : Portable X-ray machine
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 : Other, for medical, surgical or veterinary uses : Portable X-ray machine
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
Portable X-ray Machine 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 : Computed tomography apparatus | |
| 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 | |
| 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 : 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 : Computed tomography apparatus
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
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 : 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 Radiation units and parts
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Portable X-ray Machine; Nil for exempt items if applicable).
Under HSN 90221420, Portable X-ray Machine attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
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.