Chapter 9034 Tariff Headings
HSN Codes Chapter 90: Optical and medical instruments
Chapter 90 of the GST HSN tariff classifies optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. This chapter contains 34 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 90
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Optical Fibres And Optical Fibre Bundles, Optical Fibre Cables Other Than Those Of Heading 8544, Sheets And Plates Of Polarising Material, Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Than Such Elements Of Glass Not Optically Worked.
GST Rate:
5%
18%
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 Optically Worked Not
GST Rate:
18%
Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof
GST Rate:
5%
Spectacles, Goggles And The Like, Corrective, Protective Or Other
GST Rate:
5%
18%
Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy
GST Rate:
18%
Photographic (Other Than Cinematographic Cameras, Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8538
GST Rate:
18%
Cinematographic Cameras And Projectors, Whether Or Not Incorporating Sound Recording Or Reproducing Apparatus
GST Rate:
18%
Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers
GST Rate:
18%
Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens
GST Rate:
18%
Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection
GST Rate:
18%
Microscopes Other Than Optical Microscopes; Diffraction Apparatus
GST Rate:
18%
Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Elsewhere In This Chapter
GST Rate:
18%
Direction Finding Compasses; Other Navigational Instruments And Appliances
GST Rate:
18%
Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders
GST Rate:
18%
BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, WITH OR WITHOUT WEIGHTS
GST Rate:
18%
Drawing, Marking-Out Or Mathematical Calculating Instruments (For Example, Drafting Machines, Pantographs, Protractors, Drawing Sets, Slide Rules, Disc Calculators); Instruments For Measuring Length, For Use In The Hand (For Example, Measuring Rods And Tapes, Micrometers, Callipers), Not Specified Or Included Elsewhere In This Chapter
GST Rate:
18%
Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments
GST Rate:
5%
Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus
GST Rate:
5%
Other Breathing Appliances And Gas Masks, Excluding Protective Masks Having Neither Mechanical Parts Nor Replaceable Filters
GST Rate:
5%
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
GST Rate:
0% (Nil / exempt)
5%
Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Gamma Or Other Ionising Radiations, Whether Or Not For 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, Examination Or Treatment Tables, Chairs And The Like
GST Rate:
5%
18%
Instruments, Apparatus And Models, Designed For Demonstrational Purposes (For Example, In Education Or Exhibitions), Unsuitable For Other Uses
GST Rate:
18%
Machines And Appliances For Testing The Hardness, Strength, Compressibility, Elasticity Or Other Mechanical Properties Of Materials (For Example, Metals, Wood, Textiles, Paper, Plastics)
GST Rate:
18%
Hydrometers And Similar Floating Instruments, Thermometers, Pyrometers, Barometers, Hygrometers And Psychrometers, Recording Or Not, And Any Combination Of These Instruments
GST Rate:
5%
18%
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
GST Rate:
18%
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 Apparatus For Measuring Or Checking Quantities Of Heat, Sound Or Light (Including Exposure Meters); Microtomes
GST Rate:
5%
18%
Gas, Liquid Or Electricity Supply Or Production Meters, Including Calibrating Meters Therefor
GST Rate:
18%
Revolution Counters, Production Counters, Taximeters, Mileometers, Pedometers And The Like; Speed Indicators And Tachometers, Other Than Those Of Heading 9014 Or 9015; Stroboscopes
GST Rate:
18%
Oscilloscopes, Spectrum Analysers And Other Instruments And Apparatus For Measuring Or Checking Electrical Quantities, Excluding Meters Of Heading 9028; Instruments And Apparatus For Measuring Or Detecting Alpha, Beta, Gamma, X-Ray, Cosmic Or Other Ionising Radiations
GST Rate:
18%
Measuring Or Checking Instruments, Appliances And Machines, Not Specified Or Included Elsewhere In This Chapter; Profile Projectors
GST Rate:
18%
Automatic Regulating Or Controlling Instruments And Apparatus
GST Rate:
18%
Parts And Accessories (Not Specified Or Included Elsewhere In This Chapter) For Machines, Appliances, Instruments Or Apparatus Of Chapter 90
GST Rate:
18%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |