GST for Medical, Surgical, optical, photographic and cinematographic products

 

GST payable on photographic, cinematographic articles, Medical, Surgical, optical articles


GST exemption items list, click here

 

GST for Medical, Surgical, optical, photographic and cinematographic productsPhotographic, cinematographic, optical, medical, surgical etc. Falls under HSN code chapter 90 of GST commodity tariff schedule.  The details about GST rate changes for sale of photographic, cinematographic, optical, medical, surgical etc. Are being updated here.  The notification changes on exemptions for GST for sale of photographic, cinematographic, optical, medical, surgical etc. And other circulars related to GST for optical, photographic, cinematographic articles, Medical, Surgical articles are updated in this website.

 

Reduced GST rates on 11 June 2017, click here for details

 

Update on 18th May, 2017: GST rates for goods

 

NIL GST RATE;

1. Hearing aids [9021].

 

5% GST RATE;

1. Coronary stents and coronary stent systems for use with cardiac catheters.

2. Artificial kidney

3. Disposable sterilized dialyzer or microbarrier of artificial kidney

4. Parts of the following goods, namely:- (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs

5. Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 appended to notification No.12/2012- Customs, dated the 17th March, 2012 .

12% GST RATE;

1. Spectacle lenses, contact lens [9001]

2. Blood glucose monitoring system (Glucometer) and test strips.

3. Patent Ductus Arteriousus.

4. Mathematical calculating instruments and pantographs [9017].

5. Drawing instruments, Other drawing and marking out instruments [9017].

6. Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sighttesting instruments [9018].

7. Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus [9019].

8. Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters [9020].

9. 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 [9021].

 Revised GST Rates on 10th November, 2017

                                                                                 Present rate     new rate

9021       Orthopaedic   appliances, including                 12%           5%

                crutches, surgical belts and trusses

 

10. Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other Xray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light [9022]

 

Reduced GST rates on 11 June 2017, click here for details

 

18% GST RATE;

1. [9001] Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

2. [9002] Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked.

 Reduced GST Rates on 11th June 2017

                                                                   Earlier rate               new rate

9002        Intraocular lens                          18%                           12%

 

3. [9003] Frames and mountings for spectacles, goggles or the like, and parts thereof.

 Revised GST Rates on 10th November, 2017

                                                                                       Present rate        new rate

9003       Frames and mountings for spectacles,                      18%          12%

                goggles or the like, and parts thereof

 

4. [9004] Spectacles, and the like, corrective, protective or other and goggles, corrective.

 Reduced GST Rates on 11th June 2017

                                                                                Earlier rate               new rate

9004           Spectacles, corrective                          18%                            12%

 

5. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics).

6. 9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.

7. 9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032

8. 9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

9. 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor.

10. 9029 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes.

11. 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiatioin

12. 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors.

13. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.



Reduced GST rates on 11 June 2017, click here for details

28% GST RATE;

1. [9004] Goggles (other than corrective.

 Revised GST Rates on 10th November, 2017

                                                                                                    Present rate        new rate

9004       Goggles including goggles for corrective vision.           28%                   18%

 

2. [9005] Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radioastronomy.

Revised GST Rates on 10th November, 2017

                                                                                                             Present rate        new rate

9005      Binoculars,  monoculars,  other  optical  telescopes,              28%               18%

              and  mountings therefor; other astronomical instruments

              and mountings therefor, but not including instruments for radio-astronomy

 

3. [9006] Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539.

 Revised GST Rates on 10th November, 2017

                                                                                                              Present rate        new rate

9006       Photographic  (other  than  cinematographic)  cameras;            28%           18%

               Photographic flashlight  apparatus  and  flashbulbs  other  

               than  discharge  lamps  of heading 8539

 

4. [9007] Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus.

 Revised GST Rates on 10th November, 2017

                                                                                                          Present rate        new rate

9007       Cinematographic cameras and projectors, whether               28%               18%

               or not incorporating sound recording or reproducing apparatus

 

5. [9008] Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers.

 Revised GST Rates on 10th November, 2017

                                                                                                      Present rate        new rate

9008      Image projectors, other than cinematographic;              28%                   18%

              photographic (other than cinematographic)

              enlargers and reducers

 

6. 9009 – Blank in Tariff

7. [9010] Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens.

Revised GST Rates on 10th November, 2017

                                                                                                  Present rate        new rate

9010       Apparatus and equipment for photographic                 28%                  18%

               (including cinematographic) laboratories,

               not  specified  or  included  elsewhere  in  this  Chapter;

               negatoscopes; projection screens

 

8. [9011] Compound optical microscopes, including those for photomicrography cinephotomicrography or microprojection.

Revised GST Rates on 10th November, 2017

                                                                                                        Present rate        new rate

9011       Compound optical microscopes, including those for              28%             18%

               Photomicrography cinephotomicrography or microprojection

 

9. [9012] Microscopes other than optical microscopes; diffraction apparatus.

 Revised GST Rates on 10th November, 2017

                                                                                                    Present rate        new rate

9012       Microscopes other than optical microscopes;               28%                     18%

               diffraction apparatus

 

10. [9013] Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter.

 Revised GST Rates on 10th November, 2017

                                                                                                        Present rate        new rate

9013       Liquid  crystal  devices  not  constituting  articles                28%               18%

               provided  for  more specifically in other headings;

               lasers, other than laser diodes; other optical appliances

               and instruments, not specified or included elsewhere

               in this Chapter

 

11. [9014] Direction finding compasses; other navigational instruments and appliances.

 Revised GST Rates on 10th November, 2017

                                                                                                     Present rate        new rate

9014       Direction  finding  compasses;  other  navigational            28%              18%

               instruments  and appliances

 

12. [9015] Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders.

 Revised GST Rates on 10th November, 2017

                                                                                                             Present rate        new rate

9015       Surveying  (including  photogrammetrical  surveying),            28%             18%

               hydrographic, oceanographic, hydrological, meteorological

               or geophysical instruments and appliances, excluding compasses; rangefinders

 

13. [9016] Balances of a sensitivity of 5 cg or better, with or without weights.

 Reduced GST Rates on 11th June 2017

                                                                                                 Earlier rate               new rate

 9016            Weighing Machinery [other than electric or        28%                        18%

                    electronic weighing machinery]


Revised GST Rates on 10th November, 2017

                                                                                                        Present rate        new rate

9016       Electric or electronic balances of a sensitivity of 5 cg            28%                18%

               or better, with or without weights

 

14. [9017] Instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in the chapter.

Reduced GST Rates on 11th June 2017

                                                                                                  Earlier rate               new rate

9017      Instruments for measuring length, for use in                 28%                    18%

              the hand (for example, measuring rods and tapes, micrometers, callipers)

 

15. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for other than medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the light.

 Revised GST Rates on 10th November, 2017

                                                                                                      Present rate        new rate

9022       Apparatus based on the use of X-rays or of alpha,             28%                  18%

               beta or gamma radiations, for including radiography

               or radiotherapy apparatus, X-ray tubes  and  other

               X-ray  generators,  high  tension  generators,  control

               panels and desks, screens, examinations or treatment tables, chairs and

               the like

 

16. 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.

 Revised GST Rates on 10th November, 2017

                                                                                                        Present rate        new rate

9023       Instruments,  apparatus  and  models,  designed                28%                 18%

               for  demonstrational purposes (for example,

               in education or exhibitions), unsuitable for other uses

Amendments on 3rd June, 2017

In Chapter 90, in the 18% rate column, the entry “9032 Automatic regulating or controlling instruments and apparatus” may be inserted [this entry is not listed in the 18% rate column].

 

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services.  Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively.  Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

GST for Medical, Surgical, optical, photographic and cinematographic products

Zero rate of GST on sale of surgical instruments and apparatus, parts and accessories

Nil rate tariff GST on sale of precision instruments and apparatus, parts and accessories

Nil tariff GST on sale of photographic instruments and apparatus, parts and accessories

Zero percentage GST on Optical instruments and apparatus, parts and accessories

Waived GS on sale of medical instruments and apparatus

Nil rate of GST on sale of measuring instruments and apparatus, parts and accessories

No need to pay GST on sale of cinematographic, instruments and apparatus, parts and accessories

Nil rate of GST on sale of checking instruments and apparatus parts and accessories

GST scheduled rate on Spectacle lenses, contact lens

GST rate on Optical fibres, optical cables

GST slab rate on sale or purchase of Lenses, prisms, mirrors and other optical elements

Scaled down GST payable rate on intraocular lens business

 

GST rate payable for goods or service, click here

 

Click here to know GST exemption list of goods and service

 

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn GST in regional language

Export benefit schemes in India

How to import goods to India?

Export procedures and documentation


GST for Medical, Surgical, optical, photographic and cinematographic products

Zero rate of GST on sale of surgical instruments and apparatus, parts and accessories

Nil rate tariff GST on sale of precision instruments and apparatus, parts and accessories

Nil tariff GST on sale of photographic instruments and apparatus, parts and accessories

Zero percentage GST on Optical instruments and apparatus, parts and accessories

Waived GS on sale of medical instruments and apparatus

Nil rate of GST on sale of measuring instruments and apparatus, parts and accessories

No need to pay GST on sale of cinematographic, instruments and apparatus, parts and accessories

Nil rate of GST on sale of checking instruments and apparatus parts and accessories

GST scheduled rate on Spectacle lenses, contact lens

GST rate on Optical fibres, optical cables

GST slab rate on sale or purchase of Lenses, prisms, mirrors and other optical elements

Scaled down GST payable rate on intraocular lens business

GST imposed rate on Frames and mountings for spectacles, goggles

Chopped GST taxable rate on Spectacles business

GST slab rate on Liquid crystal devices not constituting articles

GST slab rate on Binoculars, monocular, other optical telescopes, and mountings

GST amount of rate on Photographic cameras photographic flashlight apparatus and flashbulbs

GST amount of rate on Instruments for measuring length

GST amount of rate on Cinematographic cameras and projectors

GST rate on Apparatus and equipment for photographic laboratories business

GST payable rate on Microscopes other than optical microscopes

GST payable rate on Direction finding compasses, other navigational instruments and appliances

GST slab rate on Surveying instruments and appliances, excluding compasses, rangefinders business

GST amount of rate on Drawing instruments, Other drawing and marking out instruments

GST rate on Mathematical calculating instruments and pantographs

Lowered down GST amount of rate on sale or purchase of Instruments for measuring length

GST tariff rate on Instruments and used in medical, surgical, dental or veterinary sciences appliances business

GST scheduled rate on Massage apparatus, psychological aptitude testing apparatus, ozone therapy, oxygen therapy, aerosol therapy, artificial respiration, Mechano-therapy appliances

GST payable rate on Breathing appliances and gas masks

GST on Orthopaedic appliances

GST payable rate on Apparatus based on the use of X-rays or of alpha, beta or gamma radiations

GST slab rate on Apparatus

GST taxable rate on Machines and appliances for testing the hardness, strength, compressibility

GST amount of rate on sale or purchase of Machines and appliances for testing the hardness, strength, compressibility

GST payable rate on sale or purchase of Hydrometers and similar floating instruments, thermometers, pyrometers, barometers

GST rate on Instruments and apparatus for measuring

GST rate on Gas meter, liquid meter or electricity supply meter or production meters

GST slab rate on Oscilloscopes, spectrum analysers and other instruments and apparatus

GST slab rate on Parts and accessories for machines, appliances, instruments or apparatus

GST on Automatic regulating or controlling instruments and apparatus

GST on parts of Crutches, Wheel chairs, walking frames, tricycles, Braillers and Artificial limbs

GST rate on Assistive devices, rehabilitation aids and other goods for disabled

GST on Patent Ductus Arteriosus

GST on Coronary stents and coronary stent systems for use with cardiac catheters

 

 

GST tax payable for saddlery products, articles of animal gut, leather articles

 

Rate of GST payable for fur skins and articles of fur

 

GST payable for Wood, wood charcoal, wood articles etc.

 

GST for Cork and Cork products

 

Goods and Service Tax for straw manufacturers, basket ware and wickerwork

 

Tax payable for wood pulp, fibrous cellulosic material, waste and scrap paper as GST in India

 

GST applicable for Paper, paper board and paper pulp articles

 

How much rate of GST for printed books, newspapers, pictures etc.?

 

Rate of GST payable for Silk and Silk products


 

Liability of officers and certain other persons, CGST Act, 2017

 

Presumption of culpable mental state, CGST Act, 2017

 

CGST Act, 2017 Migration of existing taxpayers

 

Job work procedure, CGST Act

 

Admissibility of micro films, facsimile copies of documents

 

CGST Act, 2017 Common Portal

 

Goods and services tax compliance rating, CGST Act, 2017


GST registration and returns filing procedures for PSUs and Government entities

What is RETURNS in terms of Goods and Service Tax?

How to fill application for GSTIN (Goods and Service Tax Identification Number)?

Application for registration under GST Act to obtain GSTIN

Different application Forms for registration under Goods and Service Tax Act (GSTIN)

Process of application for registration under GST Act to obtain GSTIN

Procedures to get GST Registration number for IT exempted proprietorship firms.

How to apply for GSTIN by new applicant?

Is Customs House Agents (CHA ) required to be appointed mandatory?

Is DP terms of payment safe in export business?

 Is Letter of Credit LC safe for an Importer?

Is ON BOARD CERTIFICATE required for LC negotiation

Is Received for shipment Bill of Lading sufficient for LC negotiation?

Is Risk Management System (RMS) simplify import? What is RMS in import.

Is sales tax applicable on shipments effected under high sea sales

Is Seaway bill a document of title? What is Seaway bill.

Is THC same in all ports


                                                

 

The above information about GST rate on commodities under HSN code mentioned above commonly clarifies on questions explained under:

Amount of GST tax on Optical fibres and optical fibre bundles

What is the GST rate on optical fibre cables?

How much GST on Lenses, prisms and mirrors of optical elements?

GST tariff on Frames and mountings for spectacles

Indian GST charges on optical telescopes (Binoculars and monocular)

GST duty on Photographic cameras

GST tax on photographic flashlight apparatus and flash bulbs

Goods and Service Tax rate on Cinematographic cameras and projectors

Goods and Service Tax slab on photographic (other than cinematographic) enlargers and reducers

GST slab on projection screens

GST slab rate on optical microscopes

Slab GST on Surveying, hydrographic, oceanographic, hydrological and meteorological

Rate of GST slab on Balances of a sensitivity

Tax of GST on Instruments and appliances used in medical, surgical and dental

GST expenses on electro medical apparatus and sight testing instruments

Total GST charges on Machaon-therapy appliances

Total GST rate on artificial parts of the body

Total tax on GST on Orthopaedic appliances, including crutches, surgical belts and trusses


Hearing aids is exempted to pay GST 



Comments


Suresh kumar: Dear sir What is hsn and gst rate of tax on ultrasound gel and e.c.g. gel?

mangesh salvi: I need to know what is GST for Surgicals Instruments such as Forcep, Needle Holders, Dialers, Knives, Speculums etc. And what is HS code for this catogery.

utkarsha: dear sir, one who has no gst no, tin no, or registration no. then how can we sell any goods to that person in medical or surgical fields

R K Singh: I intend to export photographic equipment of Indian Origin,not including cameras and other things such as films etc. Items will include flash lights, camera stands and other similar auxiliaries. How much will be GST rate for exporting these items. Regards;

SHATABDI MAJUMDER: Please send me the GST rate & HSN Code of all Ophthalmic & Optical products. Thanking You Kailash Sahoo

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