HSN Code 90192010 -- – 20 mechano-therapy appliances; massage apparatus; psychological aptitude-testing (GST Rate 5%)

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

HSN90192010

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

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 9019
Subheading: 901920
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

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.

Frequently asked questions

What is HSN Code 90192010?
HSN Code 90192010 is the official Harmonized System of Nomenclature code for 20 mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therap, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 90192010?
HSN Code 90192010 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 90192010 belong to?
HSN Code 90192010 falls under Chapter 90 -- Optical, photographic, measuring instruments of the GST tariff.
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