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HSN 901812% GSTITC EligibleRCM: Check notificationsLast reviewed: 22 Jan 2026

INSTRUMENTS AND APPLIANCES USED IN MEDICAL

GST rate for HSN 9018 is 12%. Use the calculator, copy invoice-ready details, and verify ITC/RCM hints before filing (FY 2025–26).

Not legal advice • Verify before filing
Quick summary
TypeGoods
Intra-state split6% CGST + 6% SGST
Inter-state12% IGST
Tip: Compare nearby headings and chapter notes to avoid wrong classification.

GST Rate for HSN 9018

12%

Specific items under 9018

HSN CodeDescriptionGST Rate
901811ELECTRO-CARDIOGRAPHS12%
901812ULTRASONIC SCANNING APPARATUS :12%
901813MAGNETIC RESONANCE IMAGING APPARATUS12%
901814SCIENTIGRAPHIC APPARATUS12%
901819OTHER :12%
901820ULTRA-VIOLET OR INFRA-RED RAY APPARATUS12%
901831SYRINGES, WITH OR WITHOUT NEEDLES12%
901832TUBULAR METAL NEEDLES AND NEEDLES FOR SUTURES :12%
901839OTHER :12%
901841DENTAL DRILL ENGINES, WHETHER OR NOT COMBINED ON A SINGLE BASE WITH OTHER DENTAL EQUIPMENT12%
901849OTHER12%
901850OTHER OPHTHALMIC INSTRUMENTS AND APPLIANCES :12%
901890OTHER INSTRUMENTS AND APPLIANCES :12%
90181100ELECTRO-CARDIOGRAPHS12%
90181210LINEAR ULTRASOUND SCANNER12%
90181290OTHER12%
90181300MAGNETIC RESONANCE IMAGING APPARATUS12%
90181400SCIENTIGRAPHIC APPARATUS12%
90181910ELECTRO ENCEPHALOGRAPHS12%
90181920ECHO CARDIOGRAPH12%
90181990OTHER12%
90182000ULTRA-VIOLET OR INFRA-RED RAY APPARATUS12%
90183100SYRINGES, WITH OR WITHOUT NEEDLES12%
90183210NEEDLES FOR SUTURE12%
90183220HOLLOW NEEDLES FOR INJECTION, ASPIRATION, BIOPSY AND TRANSFUSION12%
90183230HILERIO VENUS FISTULA NEEDLES12%
90183290OTHER12%
90183910CATHETERS (FOR URINE, STOOL)12%
90183920CARDIAC CATHETERS12%
90183930CANNULAE12%
90183990OTHER12%
90184100DENTAL DRILL ENGINES, WHETHER OR NOT COMBINED ON A SINGLE BASE WITH OTHER DENTAL EQUIPMENT12%
90184900OTHER12%
90185010OPHTHALMOSCOPES12%
90185020TONOMETERS12%
90185030OPHTHALMIC LASERS12%
90185090OTHER12%
90189011INSTRUMENT AND APPARATUS FOR MEASURING BLOOD PRESSURE12%
90189012STETHOSCOPES12%
90189019OTHER12%
90189021BONE SAWS, DRILLS AND TREPHINES12%
90189022KNIVES, SCISSORS AND BLADES12%
90189023FORCEPS, FORCEP CLAMPS, CLIPS, NEEDLE HOLDERS, INTRODUCERS, CEPHALOTRIBE BONE HOLDING AND OTHER HOLDING INSTRUMENTS12%
90189024CHISEL, GAUGES, ELEVATORS, RASPATONES, OSTEOTOME, CRANIOTOME, BONE CUTTERS12%
90189025RETRACTORS, SPATULAPROBES, HOOKS DIALATORS, SOUNDS, MALLETS12%
90189029OTHER12%
90189031ARTIFICIAL KIDNEY (DIALYSIS) APPARATUS12%
90189032BLOOD TRANSFUSION APPARATUS12%
90189033INSTRUMENTS 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: HAEMOFILTRATION INSTRUMENTS12%
90189041ANESTHETIC APPARATUS AND INSTRUMENTS12%
90189042ENT PRECISION INSTRUMENTS12%
90189043ACUPUNCTURE APPARATUS12%
90189044ENDOSCOPES12%
90189091HILERIAL OR VENOUS SHUNTS12%
90189092BABY INCUBATORS12%
90189093HEART-LUNG MACHINES12%
90189094DEFIBRILLATORS12%
90189095FIBRESCOPES12%
90189096LAPROSCOPES12%
90189097VETRASONIC LITHOTRIPSY INSTRUMENTS12%
90189098APPARATUS FOR NERVE STIMULATION12%
90189099OTHER12%

Tax calculator for HSN 9018

Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.

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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.

Invoice example (₹1,000 taxable value)

Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (6%)60.00
SGST (6%)60.00
Total invoice1120.00
Inter-state (IGST)
Taxable value₹1,000
IGST (12%)120.00
Total invoice1120.00
Chapter note
Optical, Photographic, Medical Instruments. Spectacles, X-Ray Machines, Syringes. Mostly 12% or 18%.

Compliance pointers (ITC / RCM / classification)

ITC hint

Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.

ITC Eligible
RCM / special cases

Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.

No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
  • Compare adjacent headings within Chapter 90 before finalizing.
  • Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
  • For services (99), place-of-supply can change whether IGST/CGST+SGST applies.

FAQs for HSN 9018

What is the GST rate for HSN 9018?

GST rate for HSN 9018 is 12%. Always verify the latest CBIC/GST notifications for changes.

Is HSN mandatory on invoices?

HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.

How do I use this code on an invoice?

Add HSN 9018 in the line item and apply GST @ 12%. For intra-state supplies: 6% CGST + 6% SGST. For inter-state supplies: 12% IGST.

Does ITC apply for this HSN?

ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.

Can Reverse Charge (RCM) apply here?

RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.

What if I pick the wrong HSN?

Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.

Sources & accuracy

Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).

Next steps after choosing HSN 9018