GST payable on photographic, cinematographic articles, Medical, Surgical, optical articles
GST exemption items list, click here
Photographic, 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
GST rate related to COVID-19 has been changed as per 44th GST council meet held on 12th June, 2021. The details of changed GST rates are given below:
Medical equipment required for COVID treatment:
Old Rate New Rate
Oxygen concentrators/ generators (which include personal imports) 12% 5%
BiPaP machine 12% 5%
High flow nasal cannula device 12% 5%
Pulse oximeters 12% 5%
COVID-19 testing kits and items utilised for the prevention of COVID-19:
Temperature checking equipment 18% 5%
Revised GST Rates with effect from 18th July, 2022
Present rate new rate
Orthopedic appliances such as intraocular lens,
artificial parts of the body, splints and other fracture appliances,
other appliances which are worn or carried, or body implants,
to compensate for a defect or disability 12% 5%
Increased GST Rates with effect from 18th July,2022
Marking out and drawing instruments 12% 18%
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
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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