The medical equipment hsn code for instruments and appliances used in medicine, surgery and dentistry is 9018, and GST on them is now 5%, down from 12% before the reform. Breathing and therapy devices (9019, 9020), orthopaedic appliances (9021), medical thermometers (9025), surgical gloves (4015) and corrective spectacles (9004) are also 5%.
Sanitary pads and hearing aids are nil rated, while non medical items such as household gloves and fashion goggles stay at 18%. This page lists the codes and the lines between medical and ordinary goods. Medicines are covered on the medicine page.
Medical devices: codes and GST rates
Item / HSN / GST- Medical, surgical and dental instruments5%Syringes, BP monitors, stethoscopes
- Massage apparatus and oxygen therapy5%Nebulisers, therapy devices
- Breathing appliances and gas masks5%Not simple protective masks
- Orthopaedic appliances and splints5%Crutches, belts, implants
- Hearing aidsNilNil list
- X-ray apparatus for medical use5%Medical radiology
- Medical thermometers5%Clinical thermometers
- Surgical and examination rubber gloves5%Latex and nitrile medical gloves
- Other rubber gloves18%Household and industrial
- Bandages, dressings, plasters5%Medical wadding and gauze
- Spectacle lenses and contact lenses5%Corrective
- Corrective spectacles and goggles5%Non corrective goggles 18%
- Sanitary pads and tamponsNilNil list
- Diapers and napkins5%Baby and adult diapers
Quick facts
HSN heading
9018: medical, surgical, dental instrumentsGST rate
5% (2.5% CGST + 2.5% SGST)Rate before the reform
12% for most devicesNil items
Sanitary pads, hearing aidsDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
9025 for BP monitors (they are 9018)
Medical equipment hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Syringes, needles, catheters | 9018 31 to 9018 39 | 5% |
| BP monitor, stethoscope | 9018 | 5% |
| Dental instruments | 9018 41 to 9018 49 | 5% |
| ECG machines and other electro diagnostic apparatus | 9018 11 to 9018 19 | 5% |
| Nebuliser, massage apparatus | 9019 | 5% |
| Oxygen concentrator and therapy apparatus | 9019 20 | 5% |
| Crutches, splints, implants | 9021 | 5% |
| Hearing aid | 9021 40 | Nil |
| Clinical thermometer | 9025 11 or 9025 19 | 5% |
| Surgical gloves, examination gloves | 4015 12 or 4015 19 | 5% |
| Bandage, gauze, cotton wool for medical use | 3005 | 5% |
| Contact lenses, spectacle lenses | 9001 | 5% |
| Corrective spectacles | 9004 | 5% |
| Sunglasses, non corrective goggles | 9004 | 18% |
| Sanitary pads | 9619 00 10 | Nil |
| Diapers | 9619 | 5% |
9018 hsn code gst rate
Heading 9018 covers instruments and appliances used in medical, surgical, dental or veterinary sciences, including electro medical apparatus and sight testing instruments. The whole entry is 5%. Hospitals and clinics buying equipment usually cannot take credit, since their health care services are exempt. Patients' insurance premiums are a separate matter, covered on the health insurance page.
Hand gloves hsn code
Surgical rubber gloves and medical examination gloves of latex or nitrile are 4015 at 5%. Other rubber gloves for household or industrial use are 4015 19 at 18%. Knitted cotton gloves are clothing accessories under 6116, taxed by price per piece. Leather gloves are 4203; sports gloves are 5%, other leather gloves 18%. Safety gloves for factories are covered on the safety gear page.
Face mask hsn code
Simple surgical and cloth masks are made up textile articles under 6307 90, taxed at 5% up to Rs 2,500 a piece. Breathing appliances and respirators with a mechanical part or replaceable filter are 9020 at 5%. Masks for chemical or dust work in factories are covered on the safety gear page.
Gst on spectacles
Corrective spectacles and spectacle lenses are 5%. Frames are 9003 and follow their entry. Sunglasses and other goggles that do not correct vision are 18%.
Medical supplier's invoice
Supplier to a clinic: BP monitor, HSN 9018 90, 5 pieces, Rs 7,500. Examination gloves, HSN 4015 19, 20 boxes, Rs 4,000. Taxable value Rs 11,500. CGST 2.5% Rs 287.50. SGST 2.5% Rs 287.50. Total Rs 12,075.
Sanitary pads and diaper hsn code
Medicines that a clinic buys are on the medicine page. Sanitary towels, pads and tampons are nil rated under 9619 00 10 and 9619 00 20. Baby diapers and adult diapers under the other 9619 lines are 5%.
Device codes here are a general guide only. A product's intended use decides whether it is medical, so confirm the entry on the GST portal and ask a GST practitioner or chartered accountant before treating a dual use item as medical.
Frequently asked questions
What is the GST rate on medical equipment?
Medical, surgical and dental instruments under 9018 are 5% since the reform, down from 12%.
What is the 9018 hsn code?
9018 covers instruments and appliances used in medical, surgical, dental or veterinary sciences, at 5%.
What is the hand gloves hsn code?
Surgical and examination gloves are 4015 at 5%. Household rubber gloves are 18%.
Is GST charged on sanitary pads?
No. Sanitary pads and tampons are nil rated.
What is the thermometer hsn code?
Medical thermometers are 9025 at 5%.