HSN Code 90192010
20 mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus- ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus: oxygen therapy apparatus
20 mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus- ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus: oxygen therapy apparatus
When does this rate apply?
Use this HSN Code on tax invoices when supplying 20 mechano-therapy appliances; massage apparatus; psychological aptitude-testing. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.