HSN Code 90189031 -- – Instruments and appliances used in medical, surgical, dental or veterinary scien (GST Rate 5%)

HSN Code 90189031

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments - other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: renal dialysis equipment(artificial kidneys, kidney machines and dialysers)

HSN90189031

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments - other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: renal dialysis equipment(artificial kidneys, kidney machines and dialysers)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 9018
Subheading: 901890
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 Instruments and appliances used in medical, surgical, dental or veterinary scien. 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 90189031?
HSN Code 90189031 is the official Harmonized System of Nomenclature code for Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus,, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 90189031?
HSN Code 90189031 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 90189031 belong to?
HSN Code 90189031 falls under Chapter 90 -- Optical, photographic, measuring instruments of the GST tariff.
Scroll to Top