Chapter 90 HSN codes: optical and medical devices

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. Every heading in chapter 90 with its GST rate; search any 8-digit code below.

Rates checked October 2026 · from the official GST notifications

Popular:

Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST

Headings in chapter 90 and their GST

HSN	Description	GST
9001	Optical fibres and optical fibre bundles, optical fibre cables other than those of heading 8544, sheets and plates of polarising material, lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked8 tariff items	5% or 18%
9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus,other than such elements of glass optically worked not4 tariff items	18%
9003	Frames and mountings for spectacles, goggles or the like, and parts thereof3 tariff items	5%
9004	Spectacles, goggles and the like, corrective, protective or other4 tariff items	5% or 18%
9005	Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy7 tariff items	18%
9006	Photographic (other than cinematographic cameras, photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 853815 tariff items	18%
9007	Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus6 tariff items	18%
9008	Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers5 tariff items	18%
9009	Omitted9 tariff items	18%
9010	Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens7 tariff items	18%
9011	Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection4 tariff items	18%
9012	Microscopes other than optical microscopes; diffraction apparatus3 tariff items	18%
9013	Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter10 tariff items	18%
9014	Direction finding compasses; other navigational instruments and appliances6 tariff items	18%
9015	Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders10 tariff items	18%
9016	Balances of a sensitivity of 5 cg or better, with or without weights3 tariff items	18%
9017	Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter13 tariff items	18%
9018	Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments49 tariff items	5%
9019	Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus5 tariff items	5%
9020	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters1 tariff item	5%
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 disability10 tariff items	0% or 5%
9022	Apparatus based on the use of x-rays or of alpha, beta gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, x-ray tubes and other x-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like14 tariff items	5% or 18%
9023	Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses2 tariff items	18%
9024	Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)5 tariff items	18%
9025	Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments10 tariff items	5% or 18%
9026	Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 90327 tariff items	18%
9027	Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes23 tariff items	5% or 18%
9028	Gas, liquid or electricity supply or production meters, including calibrating meters therefor6 tariff items	18%
9029	Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes7 tariff items	18%
9030	Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic or other ionising radiations26 tariff items	18%
9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors7 tariff items	18%
9032	Automatic regulating or controlling instruments and apparatus8 tariff items	18%
9033	Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 901 tariff item	18%
9070	Cloves (whole fruit, cloves and stems)	18%

Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.

Other chapters

What chapter 90 covers

Chapter 90 of the tariff is "Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof". It has 34 four-digit headings and 298 eight-digit tariff items, such as 9001 (Optical fibres and optical fibre bundles, optical fibre), 9002 (Lenses, prisms, mirrors and other optical elements, of any), 9003 (Frames and mountings for spectacles, goggles or the like,).

GST rates in chapter 90

Most of its tariff items are taxed at 18%. By tariff item: 171 at 18%, 58 at 5%. For 69 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.

Questions

What is the GST rate for chapter 90 goods?

Most of its tariff items are taxed at 18%. Of the 298 eight-digit codes in chapter 90, 171 at 18%, 58 at 5%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.

What is HSN code 9001?

Heading 9001 is "Optical fibres and optical fibre bundles, optical fibre cables other than those of heading 8544, sheets and plates of polarising material, lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked". GST: 5% or 18%.