Chapter 90GST Classification
Optical, Photographic, Cinematographic, Medical Instruments
Covers medical devices, cameras, meters, and optical instruments.
Based on Customs Tariff ActUpdated: December 2025
Total Codes484
Dominant RateMedical devices 12% (some 5%). Optical/Cameras 18%.
Includes: Medical Instruments, Cameras, Meters...
How to find the correct HSN Code in Chapter 90?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 90
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What does Chapter 90 Cover?
Covers medical devices, cameras, meters, and optical instruments.
Included
- Optical Fibres
- Spectacles
- X-Ray Apparatus
- Thermometers
Excluded
- Electric MotorGo to Ch 85
Common Confusions
- • Medical Device (Ch 90) vs Medicine (Ch 30): Device is 90. Drug is 30.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 90
Is Pulse Oximeter 12%?
Yes, mostly 12%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.