HSN Codes chevron_right Section 18 chevron_right Chapter 90 chevron_right Sub Chapter 9019

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9019 HSN Code: Therapeutic apparatus

HSN Sub Chapter 9019 represents Therapeutic apparatus under GST classification. This code helps businesses identify Therapeutic apparatus correctly for billing, taxation, and trade. With HSN Sub Chapter 9019, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Therapeutic apparatus.

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New GST Rate for HSN Code 9019

GST Rate for Therapeutic apparatus under HSN Code 9019. 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 9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 18% 18%

Chapter: 90

Description: Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

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

Tariff HSN Codes under HSN Sub Chapter 9019

Following Tariff HSN code falls under Therapeutic apparatus:

Tariff HSN Description
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Mechano-therapy appliances
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Massage apparatus
Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Other
Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Oxygen therapy apparatus
Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Other

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Mechano-therapy appliances

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Massage apparatus

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Other

Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Oxygen therapy apparatus

Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Other

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Case Laws Related to Sub Chapter 9019

Order Number Description
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
Freeze Tech Innovations (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

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

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

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

FAQs for Sub Chapter 9019

What products are classified under HSN 9019

It includes Therapeutic apparatus

Do spares or accessories of Therapeutic apparatus follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Is the composition scheme suitable if I mainly trade Therapeutic apparatus?

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.

Can I claim ITC on inputs and services used for Therapeutic apparatus?

If your outward supply of Therapeutic apparatus is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Any special steps when selling Therapeutic apparatus through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

How are warranty replacements of Therapeutic apparatus 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.

What should my invoice and records include for Therapeutic apparatus?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

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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