---
title: "9018 HSN Code | HSN Code for Medical instruments in India"
description: "Know more about 9018 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9018 covering Medical instruments."
canonical: "https://busy.in/hsn/sub-chapter-9018/"
---

# HSN Sub-chapter 9018: Medical instruments

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

Part of [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/).

- Current GST rate: 40%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 90181100 | [Electro-cardiographs](https://busy.in/hsn/hsn-90181100/) |
| 90181210 | [Linear ultrasound scanners](https://busy.in/hsn/hsn-90181210/) |
| 90181290 | [Other Ultrasonic Scanning Apparatus](https://busy.in/hsn/hsn-90181290/) |
| 90181300 | [Magnetic resonance imaging apparatus](https://busy.in/hsn/hsn-90181300/) |
| 90181400 | [Scientigraphic apparatus](https://busy.in/hsn/hsn-90181400/) |
| 90181910 | [Electro-encephalographs](https://busy.in/hsn/hsn-90181910/) |
| 90181920 | [Echo cardiographs](https://busy.in/hsn/hsn-90181920/) |
| 90181990 | [Electro-diagnostic apparatus (Other)](https://busy.in/hsn/hsn-90181990/) |
| 90182000 | [Ultra-Violet Or Infra-Red Ray Apparatus](https://busy.in/hsn/hsn-90182000/) |
| 90183100 | [Syringes (with/without Needles)](https://busy.in/hsn/hsn-90183100/) |
| 90183210 | [Suture Needles](https://busy.in/hsn/hsn-90183210/) |
| 90183220 | [Hollow Metal Needles (Injection/Biopsy/Transfusion)](https://busy.in/hsn/hsn-90183220/) |
| 90183230 | [Hilerio Venus Fistula Needles](https://busy.in/hsn/hsn-90183230/) |
| 90183290 | [Syringes, needles: Other](https://busy.in/hsn/hsn-90183290/) |
| 90183910 | [Urine/Stool Catheters](https://busy.in/hsn/hsn-90183910/) |
| 90183920 | [Coronary Stents/Stent Systems](https://busy.in/hsn/hsn-90183920/) |
| 90183930 | [Syringes, needles, catheters, cannulae and the like : Other : Cannulae](https://busy.in/hsn/hsn-90183930/) |
| 90183990 | [Syringes, needles, catheters](https://busy.in/hsn/hsn-90183990/) |
| 90184100 | [Dental Drill Engines](https://busy.in/hsn/hsn-90184100/) |
| 90184900 | [Dental science instruments and appliances](https://busy.in/hsn/hsn-90184900/) |
| 90185010 | [Ophthalmoscopes](https://busy.in/hsn/hsn-90185010/) |
| 90185020 | [Tonometers, ophthalmic instruments](https://busy.in/hsn/hsn-90185020/) |
| 90185030 | [Ophthalmic lasers: Instruments](https://busy.in/hsn/hsn-90185030/) |
| 90185090 | [Ophthalmic instruments](https://busy.in/hsn/hsn-90185090/) |
| 90189011 | [Blood Pressure Instruments](https://busy.in/hsn/hsn-90189011/) |
| 90189012 | [Stethoscopes](https://busy.in/hsn/hsn-90189012/) |
| 90189019 | [Diagnostic Instruments & Appliances: Other](https://busy.in/hsn/hsn-90189019/) |
| 90189021 | [Bone Saws/Drills/Trepines](https://busy.in/hsn/hsn-90189021/) |
| 90189022 | [Surgical Tools: Knives, Scissors, Blades - Other Instruments](https://busy.in/hsn/hsn-90189022/) |
| 90189023 | [Renal Dialysis Equipment](https://busy.in/hsn/hsn-90189023/) |
| 90189024 | [Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters](https://busy.in/hsn/hsn-90189024/) |
| 90189025 | [Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets](https://busy.in/hsn/hsn-90189025/) |
| 90189029 | [Surgical tools](https://busy.in/hsn/hsn-90189029/) |
| 90189031 | [ENT Precision Instruments](https://busy.in/hsn/hsn-90189031/) |
| 90189032 | [Blood Transfusion Apparatus](https://busy.in/hsn/hsn-90189032/) |
| 90189033 | [Exposure Meters](https://busy.in/hsn/hsn-90189033/) |
| 90189041 | [Acupuncture Apparatus](https://busy.in/hsn/hsn-90189041/) |
| 90189042 | [Anesthetic Apparatus](https://busy.in/hsn/hsn-90189042/) |
| 90189043 | [Telecom Measuring Instruments](https://busy.in/hsn/hsn-90189043/) |
| 90189044 | [Endoscopes](https://busy.in/hsn/hsn-90189044/) |
| 90189091 | [Hilerial or venous shunts](https://busy.in/hsn/hsn-90189091/) |
| 90189092 | [Baby incubators](https://busy.in/hsn/hsn-90189092/) |
| 90189093 | [Heart-lung machines: Other](https://busy.in/hsn/hsn-90189093/) |
| 90189094 | [Defibrillators](https://busy.in/hsn/hsn-90189094/) |
| 90189095 | [Fibrescopes](https://busy.in/hsn/hsn-90189095/) |
| 90189096 | [Laparoscopes](https://busy.in/hsn/hsn-90189096/) |
| 90189097 | [Vetrasonic Lithotripsy Instruments: Other Medical Devices](https://busy.in/hsn/hsn-90189097/) |
| 90189098 | [Nerve Stimulation Apparatus & Other Instruments](https://busy.in/hsn/hsn-90189098/) |
| 90189099 | [Other instruments and appliances](https://busy.in/hsn/hsn-90189099/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 9018 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹12,199 Cr (+3.90% YoY) — 0.3294% of India's total exports
- Imports: ₹23,703 Cr (+10.75% YoY) — 0.3887% of India's total imports
- Trade balance: −₹11,504 Cr (Deficit); surplus rank #1159 of 1233 sub-chapters
- Share of Chapter 90: 27.27% of its exports; import side 20.24%
- Rank within Chapter 90: #1 of 32 by export value; import-side #1

### Key metrics

- Export CAGR: 13.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #44 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +24.43% in FY 2022-23
- Contribution to Ch. 90: 27.27% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9018

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 90 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 90 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5,767.42 | 0.2513% | — | 25.34% | 12,347.57 | 0.3438% | — | 18.33% | −6,580.15 | #74 |
| FY 2019-20 | 6,992.76 | 0.3166% | +21.25% | 29.28% | 12,513.03 | 0.3730% | +1.34% | 19.09% | −5,520.27 | #57 |
| FY 2020-21 | 6,982.48 | 0.3246% | −0.15% | 28.83% | 10,785.42 | 0.3701% | −13.81% | 16.99% | −3,802.94 | #51 |
| FY 2021-22 | 8,139.18 | 0.2594% | +16.57% | 27.43% | 16,427.87 | 0.3594% | +52.32% | 19.47% | −8,288.69 | #66 |
| FY 2022-23 | 10,127.24 | 0.2797% | +24.43% | 26.27% | 18,773.49 | 0.3265% | +14.28% | 20.00% | −8,646.25 | #55 |
| FY 2023-24 | 11,741.11 | 0.3245% | +15.94% | 28.42% | 21,401.98 | 0.3811% | +14.00% | 20.00% | −9,660.87 | #47 |
| FY 2024-25 | 12,199.10 | 0.3294% | +3.90% | 27.27% | 23,702.82 | 0.3887% | +10.75% | 20.24% | −11,503.72 | #44 |

- CAGR (7-year): exports 13.30%/yr, imports 11.48%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9018 export-import analysis

### Consistent export growth: 13.30% CAGR over 7 years

India's exports under HSN Sub-Chapter 9018 have grown at a compound annual rate of 13.30% over 7 fiscal years, rising from ₹5,767.42 Crore in FY 2018-19 to ₹12,199.10 Crore in FY 2024-25.

### HSN Sub-Chapter 9018 ranked #44 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9018 ranks #44 out of 1233 sub-chapters by total export value. Within Chapter 90, it ranks #1 of 32. By trade surplus, it ranks #1159 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 9018 exports

The strongest single-year export movement for HSN Sub-Chapter 9018 was recorded in FY 2022-23, when exports surged by 24.43% over the prior year.

### India records a trade deficit of ₹11,503.72 Crore in HSN Sub-Chapter 9018 goods

In FY 2024-25, India's imports of ₹23,702.82 Cr exceeded exports of ₹12,199.10 Cr, resulting in a trade deficit of ₹11,503.72 Crore — ranking #1159 of 1233 by surplus magnitude.

### Import growth of 11.48% CAGR signals rising demand for Medical instruments

India's imports under HSN Sub-Chapter 9018 have grown at 11.48% CAGR, reaching ₹23,702.82 Crore in FY 2024-25.

### HSN Sub-Chapter 9018 contributes 27.27% of Chapter 90 exports — ranked #1

Among the 32 sub-chapters under Chapter 90, HSN Sub-Chapter 9018 ranks #1 by export value — accounting for 27.27% of the chapter's total exports in FY 2024-25. On the import side, it holds 20.24% share (rank #1).

## Related Sub-Chapters in Chapter 90

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Sub-Chapter 9018: Medical instruments (this hsn sub-chapter) | ₹12,199 Cr |
| #2 | [HSN Sub-Chapter 9001: Optical components](https://busy.in/hsn/sub-chapter-9001/) | ₹4,088 Cr |
| #3 | [HSN Sub-Chapter 9021: Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/) | ₹3,924 Cr |
| #4 | [HSN Sub-Chapter 9032: Automatic regulating instruments](https://busy.in/hsn/sub-chapter-9032/) | ₹3,199 Cr |
| #5 | [HSN Sub-Chapter 9022: Apparatus based on X-rays](https://busy.in/hsn/sub-chapter-9022/) | ₹3,151 Cr |
| #6 | [HSN Sub-Chapter 9027: Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/) | ₹2,895 Cr |
| #7 | [HSN Sub-Chapter 9026: Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) | ₹2,825 Cr |
| #8 | [HSN Sub-Chapter 9031: Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) | ₹2,742 Cr |
| #9 | [HSN Sub-Chapter 9030: Radiation detectors](https://busy.in/hsn/sub-chapter-9030/) | ₹1,592 Cr |
| #10 | [HSN Sub-Chapter 9015: Surveying, geophysical instruments](https://busy.in/hsn/sub-chapter-9015/) | ₹1,512 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9001 | [Optical components](https://busy.in/hsn/sub-chapter-9001/) |
| 9002 | [Optical elements and fittings](https://busy.in/hsn/sub-chapter-9002/) |
| 9003 | [Spectacle frames and parts](https://busy.in/hsn/sub-chapter-9003/) |
| 9004 | [Corrective spectacles](https://busy.in/hsn/sub-chapter-9004/) |
| 9005 | [Binoculars & optical telescopes](https://busy.in/hsn/sub-chapter-9005/) |
| 9006 | [Cameras & Flash Equipment](https://busy.in/hsn/sub-chapter-9006/) |
| 9007 | [Cinematographic cameras](https://busy.in/hsn/sub-chapter-9007/) |
| 9008 | [Image projectors & enlargers](https://busy.in/hsn/sub-chapter-9008/) |
| 9010 | [Photographic laboratory equipment](https://busy.in/hsn/sub-chapter-9010/) |
| 9011 | [Compound optical microscopes](https://busy.in/hsn/sub-chapter-9011/) |
| 9012 | [Non-optical microscopes](https://busy.in/hsn/sub-chapter-9012/) |
| 9013 | [Lasers & optical instruments](https://busy.in/hsn/sub-chapter-9013/) |
| 9014 | [Knotted carpets & coverings](https://busy.in/hsn/sub-chapter-9014/) |
| 9015 | [Surveying, geophysical instruments](https://busy.in/hsn/sub-chapter-9015/) |
| 9016 | [Sensitive balances](https://busy.in/hsn/sub-chapter-9016/) |
| 9017 | [Mathematical calculating instruments](https://busy.in/hsn/sub-chapter-9017/) |
| 9019 | [Therapeutic apparatus](https://busy.in/hsn/sub-chapter-9019/) |
| 9020 | [Breathing appliances & gas masks](https://busy.in/hsn/sub-chapter-9020/) |
| 9021 | [Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/) |
| 9022 | [Apparatus based on X-rays](https://busy.in/hsn/sub-chapter-9022/) |
| 9023 | [Demonstration Instruments](https://busy.in/hsn/sub-chapter-9023/) |
| 9024 | [Machines for material hardness testing](https://busy.in/hsn/sub-chapter-9024/) |
| 9025 | [Thermometers, Barometers, Hygrometers](https://busy.in/hsn/sub-chapter-9025/) |
| 9026 | [Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) |
| 9027 | [Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/) |
| 9028 | [Gas, Liquid, Electricity Supply Meters](https://busy.in/hsn/sub-chapter-9028/) |
| 9029 | [Taximeters and counters](https://busy.in/hsn/sub-chapter-9029/) |
| 9030 | [Radiation detectors](https://busy.in/hsn/sub-chapter-9030/) |
| 9031 | [Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) |
| 9032 | [Automatic regulating instruments](https://busy.in/hsn/sub-chapter-9032/) |
| 9033 | [Machine Parts](https://busy.in/hsn/sub-chapter-9033/) |