HSN Code 90214010
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 disability - hearing aids, excluding parts and accessories: frequency modulated hearing aid system used for hearing by handicapped persons in group situation
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 disability - hearing aids, excluding parts and accessories: frequency modulated hearing aid system used for hearing by handicapped persons in group situation
When does this rate apply?
Use this HSN Code on tax invoices when supplying Orthopaedic appliances, including crutches, surgical belts and trusses; splints . 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.