HSN Code 90200000 -- – Other breathing appliances and gas masks, excluding protective masks having neit (GST Rate 5%)

HSN Code 90200000

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

HSN90200000

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 9020
Subheading: 902000
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 Other breathing appliances and gas masks, excluding protective masks having neit. 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 90200000?
HSN Code 90200000 is the official Harmonized System of Nomenclature code for Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable fil, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 90200000?
HSN Code 90200000 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 90200000 belong to?
HSN Code 90200000 falls under Chapter 90 -- Optical, photographic, measuring instruments of the GST tariff.
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