What products are classified under HSN 9021
It includes Orthopaedic appliances & hearing aids
HSN Sub Chapter 9021 represents Orthopaedic appliances & hearing aids under GST classification. This code helps businesses identify Orthopaedic appliances & hearing aids correctly for billing, taxation, and trade. With HSN Sub Chapter 9021, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Orthopaedic appliances & hearing aids.
GST Rate for Orthopaedic appliances & hearing aids under HSN Code 9021. 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 | 9021 | Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens | 12% | 12% |
Chapter: 90
Description: Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens
Following Tariff HSN code falls under Orthopaedic appliances & hearing aids:
| Tariff HSN | Description |
|---|---|
| Orthopeaedic or fracture appliances | |
| Artificial teeth and dental fittings : Artificial teeth | |
| Artificial teeth and dental fittings : Other | |
| Other artificial parts of the body : Artificial joints | |
| Other artificial parts of the body : Other | |
| Hearing aids, excluding parts and accessories : Frequency modulated hearing aid system used for hearing by handicapped persons in group situation | |
| Hearing aids, excluding parts and accessories : Other | |
| Pacemakers for stimulating heart muscles, excluding parts and accessories | |
| Other : Parts and accessories of hearing aids | |
| Other : Other |
Orthopeaedic or fracture appliances
Artificial teeth and dental fittings : Artificial teeth
Artificial teeth and dental fittings : Other
Other artificial parts of the body : Artificial joints
Other artificial parts of the body : Other
Hearing aids, excluding parts and accessories : Frequency modulated hearing aid system used for hearing by handicapped persons in group situation
Hearing aids, excluding parts and accessories : Other
Pacemakers for stimulating heart muscles, excluding parts and accessories
Other : Parts and accessories of hearing aids
Other : Other
| Order Number | Description |
|---|---|
| M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat) | |
| Jyoti Ceramic Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra) | |
| Sivantos India Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka) | |
| M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala) | |
| Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala) | |
| Sivantos India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka) | |
| Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan) | |
| Shri Gopal Gireesh, Veena Chemicals (AAR (Authority For Advance Ruling), Kerala) | |
| M/S. Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala) |
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
Jyoti Ceramic Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Maharashtra)
Sivantos India Pvt. Ltd (AAR (Authority For Advance Ruling), Karnataka)
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
M/S. Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)
Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)
Sivantos India Pvt. Ltd. (AAAR (Appellate Authority For Advance Ruling), Karnataka)
Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
Shri Gopal Gireesh, Veena Chemicals (AAR (Authority For Advance Ruling), Kerala)
M/S. Dynamic Techno Medicals Pvt. Ltd. (AAR (Authority For Advance Ruling), Kerala)
It includes Orthopaedic appliances & hearing aids
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.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Orthopaedic appliances & hearing aids are forward charge. Check the current notifications for any special cases before deciding.
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.
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.
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.
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.