Chapter 90GST Classification

Optical, Photographic, Cinematographic, Medical Instruments

Optical, Photographic, Medical Instruments. Spectacles, X-Ray Machines, Syringes. Mostly 12% or 18%.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes484
Dominant RateMedical devices 12% (some 5%). Optical/Cameras 18%.
Key: Medical Instruments, Cameras, Meters

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 9001).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 90

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Analysis of Chapter 90

Optical, Photographic, Medical Instruments. Spectacles, X-Ray Machines, Syringes. Mostly 12% or 18%.

Included

  • Optical Fibres
  • Spectacles
  • X-Ray Apparatus
  • Thermometers

Excluded

Expert insights

Corrective Spectacles (Ch 90) vs Sunglasses (Ch 90 - higher rate potentially).

  • Medical Device (Ch 90) vs Medicine (Ch 30): Device is 90. Drug is 30.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 90

Is Pulse Oximeter 12%?

Yes, mostly 12%.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.