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HSN Code 9018: Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus…

HSN 9018 covers instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus. Notification 9/2025-Central Tax (Rate) names this heading in 8 entries, at 5%. The basic customs duty in the Customs Tariff is 5% / 7.5%. Export policy: Free; RoDTEP 0.5–0.9% of FOB value. The heading has 48 eight-digit tariff items.

Checked against the official files on 2 October 202648 tariff itemsChapter 90 · Optical, photographic, cinematographic…
GST rate5%

The heading is named in 8 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 8 entries
Basic customs duty5% / 7.5%

Differs by tariff item: see the table.

Customs Tariff · First Schedule · Ch. 90
Import policyCheck Schedule 1

The item-wise import policy line is not shown on this page.

ITC(HS) 2022 · Schedule 1
Export policy · RoDTEPFree · 0.5–0.9%

No export authorisation needed for any line. RoDTEP continues up to 31 December 2026.

Sch. 2 Export Policy · Appendix 4R
Tariff items

All 8-Digit Codes Under HSN 9018

Classify the goods at eight digits before you quote a rate: the duty, the export policy and the RoDTEP rate are fixed line by line. Heading text: Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters):.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
9018 11 00Electro-cardiographs7.5%Free0.5%
9018 12 10Linear ultrasound scannerUltrasonic scanning apparatus7.5%Free0.5%
9018 12 90OtherUltrasonic scanning apparatus7.5%Free0.5%
9018 13 00Magnetic resonance imaging apparatus7.5%Free0.5%
9018 14 00Scientigraphic apparatus7.5%Free0.5%
9018 19 10Electro encephalographsOther7.5%Free0.5%
9018 19 20Echo cardiographOther7.5%Free0.5%
9018 19 90OtherOther7.5%Free0.5%
9018 20 00Ultra-violet or infra-red ray apparatus7.5%Free0.5%
9018 31 00Syringes, with or without needles7.5%Free0.5%
9018 32 10Needles for sutureTubular metal needles and needles for sutures7.5%Free0.5%
9018 32 20Hollow needles for injection, aspiration, biopsy and transfusionTubular metal needles and needles for sutures7.5%Free0.5%
9018 32 30Hilerio venus fistula needlesTubular metal needles and needles for sutures5%Free0.5%
9018 32 90OtherTubular metal needles and needles for sutures7.5%Free0.5%
9018 39 10Catheters (for urine, stool)Other7.5%Free0.5%
9018 39 20Cardiac cathetersOther7.5%Free0.5%
9018 39 30CannulaeOther7.5%Free0.9%
9018 39 90OtherOther7.5%Free0.5%
9018 41 00Dental drill engines, whether or not combined on a single base with other dental equipment7.5%Free0.5%
9018 49 00Other7.5%Free0.5%
9018 50 10OphthalmoscopesOther ophthalmic instruments and appliances7.5%Free0.5%
9018 50 20TonometersOther ophthalmic instruments and appliances5%Free0.5%
9018 50 30Ophthalmic lasersOther ophthalmic instruments and appliances7.5%Free0.5%
9018 50 90OtherOther ophthalmic instruments and appliances7.5%Free0.5%
9018 90 11Instrument and apparatus for measuring blood pressureDiagnostic instruments and apparatus7.5%Free0.5%
9018 90 12StethoscopesDiagnostic instruments and apparatus7.5%Free0.5%
9018 90 19OtherDiagnostic instruments and apparatus7.5%Free0.5%
9018 90 21Bone saws, drills and trephinesSurgical tools7.5%Free0.5%
9018 90 22Knives, scissors and bladesSurgical tools7.5%Free0.5%
9018 90 23Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instrumentsSurgical tools7.5%Free0.5%
9018 90 24Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cuttersSurgical tools5%Free0.5%
9018 90 25Retractors, spatulaprobes, hooks dialators, sounds, malletsSurgical tools7.5%Free0.5%
9018 90 29OtherSurgical tools7.5%Free0.5%
9018 90 31Artificial kidney (dialysis) apparatusArtificial kidney (dialysis) apparatus, blood transfusion apparatus7.5%Free0.5%
9018 90 32Blood transfusion apparatusArtificial kidney (dialysis) apparatus, blood transfusion apparatus7.5%Free0.5%
9018 90 41Anesthetic apparatus and instrumentsAnesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes7.5%Free0.5%
9018 90 42ENT precision instrumentsAnesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes7.5%Free0.5%
9018 90 43Acupuncture apparatusAnesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes5%Free0.5%
9018 90 44EndoscopesAnesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes7.5%Free0.5%
9018 90 91Hilerial or venous shuntsOther7.5%Free0.5%
9018 90 92Baby incubatorsOther7.5%Free0.5%
9018 90 93Heart-lung machinesOther7.5%Free0.5%
9018 90 94DefibrillatorsOther7.5%Free0.5%
9018 90 95FibrescopesOther5%Free0.5%
9018 90 96LaproscopesOther5%Free0.5%
9018 90 97Vetrasonic lithotripsy instrumentsOther5%Free0.5%
9018 90 98Apparatus for nerve stimulationOther5%Free0.5%
9018 90 99OtherOther5%Free0.5%

Basic customs duty is the standard rate in the First Schedule to the Customs Tariff Act. An exemption notification or a trade agreement can lower the duty actually payable. RoDTEP is a percentage of FOB value for exports from the domestic tariff area.

GST

GST Rate on HSN 9018

GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The rate shown is the total: half is central tax and half is State tax on a sale within a State, and the whole is charged as IGST on an inter-State sale or an import. Read the description in the entry, not only the code: the same heading can sit in two Schedules.

GST rateEntryCodes namedGoods covered by the entry
5%Schedule I, S. No. 4839018Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electro- medical apparatus and sight-testing instruments
5%Schedule I, S. No. 47390Coronary stents and coronary stent systems for use with cardiac catheters (chapter-wide entry)
5%Schedule I, S. No. 47490 or any otherArtificial kidney Chapter (chapter-wide entry)
5%Schedule I, S. No. 47590 or any otherBlood glucose monitoring system (Glucometer) and test strips Chapter (chapter-wide entry)
5%Schedule I, S. No. 47690 or any otherPatent Ductus Arteriosus / Atrial Septal Defect occlusion device Chapter (chapter-wide entry)
5%Schedule I, S. No. 47790 or any other ChapterParts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs (chapter-wide entry)
5%Schedule I, S. No. 47890 or any other ChapterAssistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule (chapter-wide entry)
5%Schedule I, S. No. 47990 or 84Disposable sterilized dialyzer or micro barrier of artificial kidney (chapter-wide entry)
18%Schedule II, S. No. 639Any ChapterGoods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry)

Goods of this heading that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.

Import

Customs Duty on HSN 9018

An import pays three things: basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties. A registered importer takes credit of the IGST.

Basic customs duty at
Social welfare surcharge, 10% of the duty
IGST at on value plus both
Total duty and tax
As a share of the value

Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.

Whether an import is Free, Restricted or Prohibited is set line by line in ITC(HS) Schedule 1 (Import Policy), read with its General Notes on standards, quarantine and packaging. That policy line is not reproduced on this page; check it before you place the order.

Export

Export Policy and RoDTEP for HSN 9018

Under Schedule 2 of ITC(HS) 2022 the 48 tariff items are marked: 48 Free. “Free” means no export authorisation is needed; a Restricted item needs one from DGFT, and an STE item moves only through the named State trading enterprise.

RoDTEP is notified for 48 of the 48 tariff items, at 0.5–0.9% of FOB value (Appendix 4R, for exports from the domestic tariff area). The scheme continues up to 31 December 2026 at the rates in force on 30 September 2026.

The rate was cut by half for one month in 2026 and then restored. A shipping bill dated from 23 February to 22 March 2026 carries the reduced rate.

  1. Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
  2. All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
  3. Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
  4. Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
  5. Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Not shown on this page
  • The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1. Check it before you place an order.
  • Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
  • The GST exemption notification. Goods exempt under it pay no GST even if the heading is named in a rate entry.

Official documents behind this page

  1. Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
  2. Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
  3. ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
  4. Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.

Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.

People also ask

Questions, answered

Short, direct answers to the 5 questions readers ask most on this topic.

Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025, names heading 9018 at 5%. The rate depends on the description in the entry, so match your goods to the entry before invoicing. Goods of the heading not covered by a specific entry take the residual 18% entry unless exempt.

The basic customs duty in the First Schedule to the Customs Tariff Act is 5% / 7.5%. Social welfare surcharge at 10% of the basic duty and IGST at the GST rate are added on import. An exemption notification or a trade agreement can reduce the duty actually payable.

Under ITC(HS) 2022, Schedule 2, the tariff items of heading 9018 are marked: 48 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 48 tariff items of heading 9018 at 0.5–0.9% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 9018 has 48 eight-digit tariff items in the Customs Tariff, from 9018 11 00 to 9018 90 99. GST returns and shipping documents use these eight-digit codes.