HSN Codes chevron_right Section 18 chevron_right Chapter 90 chevron_right Sub Chapter 9021

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9021 HSN Code: 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.

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New GST Rate for HSN Code 9021

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

New GST Rate: 12% Old GST Rate: 12%

Tariff HSN Codes under HSN Sub Chapter 9021

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

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Case Laws Related to Sub Chapter 9021

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)

FAQs for Sub Chapter 9021

What products are classified under HSN 9021

It includes Orthopaedic appliances & hearing aids

Is the composition scheme suitable if I mainly trade 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.

Can reverse charge ever apply to transactions involving Orthopaedic appliances & hearing aids?

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.

Any import/export nuance for Orthopaedic appliances & hearing aids?

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.

Any special steps when selling Orthopaedic appliances & hearing aids 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.

What should my invoice and records include for Orthopaedic appliances & hearing aids?

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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