HSN Codes chevron_right Section 18 chevron_right Chapter 90 chevron_right Sub Chapter 9018

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9018 HSN Code: Medical instruments

HSN Sub Chapter 9018 represents Medical instruments under GST classification. This code helps businesses identify Medical instruments correctly for billing, taxation, and trade. With HSN Sub Chapter 9018, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Medical instruments.

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New GST Rate for HSN Code 9018

GST Rate for Medical instruments under HSN Code 9018. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
90 9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instrument 40% 18%

Chapter: 90

Description: Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instrument

New GST Rate: 40% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 9018

Following Tariff HSN code falls under Medical instruments:

Tariff HSN Description
Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Electro-cardiographs
Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Ultrasonic scanning apparatus : Linear ultrasound scanner
Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Ultrasonic scanning apparatus : Other
Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Magnetic resonance imaging apparatus
Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Scientigraphic apparatus
Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Other : Electro encephalographs
Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Other : Echo cardiograph
Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Other : Other
Ultra-violet or infra-red ray apparatus
Syringes, needles, catheters, cannulae and the like : Syringes, with or without needles
Syringes, needles, catheters, cannulae and the like : Tubular metal needles and needles for sutures : Needles for suture
Syringes, needles, catheters, cannulae and the like : Tubular metal needles and needles for sutures : Hollow needles for injection, aspiration, biopsy and transfusion
Syringes, needles, catheters, cannulae and the like : Tubular metal needles and needles for sutures : Hilerio venus fistula needles
Syringes, needles, catheters, cannulae and the like : Other
Syringes, needles, catheters, cannulae and the like : Other : Catheters (for urine, stool)
Syringes, needles, catheters, cannulae and the like : Other : Cardiac catheters
Syringes, needles, catheters, cannulae and the like : Other : Coronary stents and coronary stent systemsfor use with cardiac catheters
Syringes, needles, catheters, cannulae and the like : Other : Cannulae
Syringes, needles, catheters, cannulae and the like : Other : Other
Other instruments and appliances, used in dental sciences : Dental drill engines, whether or not combined on a single base with other dental equipment
Other instruments and appliances, used in dental sciences : Other
Other ophthalmic instruments and appliances : Ophthalmoscopes
Other ophthalmic instruments and appliances : Tonometers
Other ophthalmic instruments and appliances : Ophthalmic lasers
Other ophthalmic instruments and appliances : Other
Other instruments and appliances : Diagnostic instruments and apparatus : Instrument and apparatus for measuring blood pressure
Other instruments and appliances : Diagnostic instruments and apparatus : Stethoscopes
Other instruments and appliances : Diagnostic instruments and apparatus : Other
Other instruments and appliances : Surgical tools : Bone saws, drills and trephines
Other instruments and appliances : Surgical tools : Knives, scissors and blades
Other instruments and appliances : Surgical tools : Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments
Other instruments and appliances : Surgical tools : Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters
Other instruments and appliances : Surgical tools : Retractors, spatulaprobes, hooks dialators, sounds, mallets
Other instruments and appliances : Surgical tools : Other
Other instruments and appliances : Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments : Renal dialysis equipment(artificial kidneys, kidney machines and dialysers)
Other instruments and appliances : Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments : Blood tranfusion apparatus
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments - other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: haemofiltration instruments
Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : Anesthetic apparatus and instruments
Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : ENT precision instruments
Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : Acupuncture apparatus
Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : Endoscopes
Other instruments and appliances : Other : Hilerial or venous shunts
Other instruments and appliances : Other : Baby incubators
Other instruments and appliances : Other : Heart-lung machines
Other instruments and appliances : Other : Defibrillators
Other instruments and appliances : Other : Fibrescopes
Other instruments and appliances : Other : Laproscopes
Other instruments and appliances : Other : Vetrasonic lithotripsy instruments
Other instruments and appliances : Other : Apparatus for nerve stimulation
Other instruments and appliances : Other : Other

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Electro-cardiographs

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Ultrasonic scanning apparatus : Linear ultrasound scanner

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Ultrasonic scanning apparatus : Other

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Magnetic resonance imaging apparatus

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Scientigraphic apparatus

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Other : Electro encephalographs

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Other : Echo cardiograph

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Other : Other

Ultra-violet or infra-red ray apparatus

Syringes, needles, catheters, cannulae and the like : Syringes, with or without needles

Syringes, needles, catheters, cannulae and the like : Tubular metal needles and needles for sutures : Needles for suture

Syringes, needles, catheters, cannulae and the like : Tubular metal needles and needles for sutures : Hollow needles for injection, aspiration, biopsy and transfusion

Syringes, needles, catheters, cannulae and the like : Tubular metal needles and needles for sutures : Hilerio venus fistula needles

Syringes, needles, catheters, cannulae and the like : Other

Syringes, needles, catheters, cannulae and the like : Other : Catheters (for urine, stool)

Syringes, needles, catheters, cannulae and the like : Other : Cardiac catheters

Syringes, needles, catheters, cannulae and the like : Other : Coronary stents and coronary stent systemsfor use with cardiac catheters

Syringes, needles, catheters, cannulae and the like : Other : Cannulae

Syringes, needles, catheters, cannulae and the like : Other : Other

Other instruments and appliances, used in dental sciences : Dental drill engines, whether or not combined on a single base with other dental equipment

Other instruments and appliances, used in dental sciences : Other

Other ophthalmic instruments and appliances : Ophthalmoscopes

Other ophthalmic instruments and appliances : Tonometers

Other ophthalmic instruments and appliances : Ophthalmic lasers

Other ophthalmic instruments and appliances : Other

Other instruments and appliances : Diagnostic instruments and apparatus : Instrument and apparatus for measuring blood pressure

Other instruments and appliances : Diagnostic instruments and apparatus : Stethoscopes

Other instruments and appliances : Diagnostic instruments and apparatus : Other

Other instruments and appliances : Surgical tools : Bone saws, drills and trephines

Other instruments and appliances : Surgical tools : Knives, scissors and blades

Other instruments and appliances : Surgical tools : Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments

Other instruments and appliances : Surgical tools : Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters

Other instruments and appliances : Surgical tools : Retractors, spatulaprobes, hooks dialators, sounds, mallets

Other instruments and appliances : Surgical tools : Other

Other instruments and appliances : Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments : Renal dialysis equipment(artificial kidneys, kidney machines and dialysers)

Other instruments and appliances : Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments : Blood tranfusion apparatus

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments - other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: haemofiltration instruments

Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : Anesthetic apparatus and instruments

Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : ENT precision instruments

Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : Acupuncture apparatus

Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : Endoscopes

Other instruments and appliances : Other : Hilerial or venous shunts

Other instruments and appliances : Other : Baby incubators

Other instruments and appliances : Other : Heart-lung machines

Other instruments and appliances : Other : Defibrillators

Other instruments and appliances : Other : Fibrescopes

Other instruments and appliances : Other : Laproscopes

Other instruments and appliances : Other : Vetrasonic lithotripsy instruments

Other instruments and appliances : Other : Apparatus for nerve stimulation

Other instruments and appliances : Other : Other

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Case Laws Related to Sub Chapter 9018

Order Number Description
Nipro India Corporation Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Sivantos India Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka)
V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Freeze Tech Innovations (AAR (Authority For Advance Ruling), Tamil Nadu)
Nilkamal Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Shivani Scientific Industries Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)

Nipro India Corporation Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)

M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)

Sivantos India Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka)

V.V. Enterprises Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)

Freeze Tech Innovations (AAR (Authority For Advance Ruling), Tamil Nadu)

Nilkamal Limited (AAR (Authority For Advance Ruling), Uttar Pradesh)

M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Shivani Scientific Industries Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)

FAQs for Sub Chapter 9018

What products are classified under HSN 9018

It includes Medical instruments

Is the composition scheme suitable if I mainly trade Medical instruments?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

How should I document Medical instruments sent for job work?

Use a delivery challan for sending Medical instruments to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

What are the e‑way bill and e‑invoice points while moving Medical instruments?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

How are warranty replacements of Medical instruments handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

Any import/export nuance for Medical instruments?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

Does MRP, weight or pack size change GST treatment for Medical instruments?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

Important Disclaimer

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.

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