Free Tools/HSN Code Finder/Chapter 90/HSN 9023

HSN 90234-Digit Heading

HSN 9023: Instruments – GST Rate

HSN 9023 covers instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses. GST on HSN 9023 is 18% (rates effective 22 September 2025). This heading has 2 tariff items, for example 9023 00 10 and 9023 00 90.

Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

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.

GST Rates for Heading 9023

18%CGST 9% + SGST 9% / IGST 18%

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses

Reference: Schedule II, S. No. 572 (Spec: 9023)

Other entries in this chapter (6)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Coronary stents and coronary stent systems for use with cardiac catheters

Reference: Schedule I, S. No. 473 (Spec: 90)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Artificial kidney

Reference: Schedule I, S. No. 474 (Spec: 90 o r any other Chapter)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Blood glucose monitoring system (Glucometer) and test strips

Reference: Schedule I, S. No. 475 (Spec: 90 o r any other Chapter)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Patent Ductus Arteriosus / Atrial Septal Defect occlusion device

Reference: Schedule I, S. No. 476 (Spec: 90 o r any other Chapter)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs

Reference: Schedule I, S. No. 477 (Spec: 90 o r any other Chapter)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule

Reference: Schedule I, S. No. 478 (Spec: 90 o r any other Chapter)

Sub-Headings & Tariff Items Under 9023

Showing 3 sub-classification codes with complete hierarchy descriptions.

9023006-Digit Sub-heading

Chain: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof > Instruments, Apparatus And Models, Designed For Demonstrational Purposes (For Example, In Education Or Exhibitions), Unsuitable For Other Uses > Instruments, Apparatus And Models, Designed For Demonstrational Purposes (For Example, In Education Or Exhibitions), Unsuitable For Other Uses:

902300108-Digit Tariff Item

Chain: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof > Instruments, Apparatus And Models, Designed For Demonstrational Purposes (For Example, In Education Or Exhibitions), Unsuitable For Other Uses > Instruments, Apparatus And Models, Designed For Demonstrational Purposes (For Example, In Education Or Exhibitions), Unsuitable For Other Uses: > Teaching Aids

902300908-Digit Tariff Item

Chain: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof > Instruments, Apparatus And Models, Designed For Demonstrational Purposes (For Example, In Education Or Exhibitions), Unsuitable For Other Uses > Instruments, Apparatus And Models, Designed For Demonstrational Purposes (For Example, In Education Or Exhibitions), Unsuitable For Other Uses: > Other

Other Headings in Chapter 90

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.

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

Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof

Spectacles, Goggles And The Like, Corrective, Protective Or Other

Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy

Photographic (Other Than Cinematographic Cameras, Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8538

Cinematographic Cameras And Projectors, Whether Or Not Incorporating Sound Recording Or Reproducing Apparatus

Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers

Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens

Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection

Microscopes Other Than Optical Microscopes; Diffraction Apparatus

Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Elsewhere In This Chapter

Direction Finding Compasses; Other Navigational Instruments And Appliances

Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders

BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, WITH OR WITHOUT WEIGHTS

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

Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments

Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus

Other Breathing Appliances And Gas Masks, Excluding Protective Masks Having Neither Mechanical Parts Nor Replaceable Filters

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

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

Machines And Appliances For Testing The Hardness, Strength, Compressibility, Elasticity Or Other Mechanical Properties Of Materials (For Example, Metals, Wood, Textiles, Paper, Plastics)

Hydrometers And Similar Floating Instruments, Thermometers, Pyrometers, Barometers, Hygrometers And Psychrometers, Recording Or Not, And Any Combination Of These Instruments

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

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

Gas, Liquid Or Electricity Supply Or Production Meters, Including Calibrating Meters Therefor

Revolution Counters, Production Counters, Taximeters, Mileometers, Pedometers And The Like; Speed Indicators And Tachometers, Other Than Those Of Heading 9014 Or 9015; Stroboscopes

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

Measuring Or Checking Instruments, Appliances And Machines, Not Specified Or Included Elsewhere In This Chapter; Profile Projectors

Automatic Regulating Or Controlling Instruments And Apparatus

Parts And Accessories (Not Specified Or Included Elsewhere In This Chapter) For Machines, Appliances, Instruments Or Apparatus Of Chapter 90

Cloves (whole fruit, cloves and stems)

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