Classification
Where HSN 9018 20 00 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
- Chapter
- 90 · Optical, photographic, cinematographic, measuring, checking, medical or surgical instruments and apparatus; parts and accessories
- Heading
- 9018 · 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 item
- 9018 20 00 · Ultra-violet or infra-red ray apparatus
- Unit
- u
GST
GST Rate on HSN 9018 20 00
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 entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 5% | Schedule I, S. No. 483 | 9018 | Instruments 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. 473 | 90 | Coronary stents and coronary stent systems for use with cardiac catheters (chapter-wide entry) |
| 5% | Schedule I, S. No. 474 | 90 or any other | Artificial kidney Chapter (chapter-wide entry) |
| 5% | Schedule I, S. No. 475 | 90 or any other | Blood glucose monitoring system (Glucometer) and test strips Chapter (chapter-wide entry) |
| 5% | Schedule I, S. No. 476 | 90 or any other | Patent Ductus Arteriosus / Atrial Septal Defect occlusion device Chapter (chapter-wide entry) |
| 5% | Schedule I, S. No. 477 | 90 or any other Chapter | Parts 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. 478 | 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule (chapter-wide entry) |
| 5% | Schedule I, S. No. 479 | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney (chapter-wide entry) |
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
No rows match — clear the filter to see all.
Goods 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 20 00
An import pays 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.
- 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.
Export
Export Policy and RoDTEP for HSN 9018 20 00
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.5% of FOB value for exports from the domestic tariff area and 0.3% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Same heading
Other Codes Under HSN 9018
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 9018 11 00 | Electro-cardiographs | 7.5% |
| 9018 12 10 | Linear ultrasound scannerUltrasonic scanning apparatus | 7.5% |
| 9018 12 90 | OtherUltrasonic scanning apparatus | 7.5% |
| 9018 13 00 | Magnetic resonance imaging apparatus | 7.5% |
| 9018 14 00 | Scientigraphic apparatus | 7.5% |
| 9018 19 10 | Electro encephalographsOther | 7.5% |
| 9018 19 20 | Echo cardiographOther | 7.5% |
| 9018 19 90 | OtherOther | 7.5% |
| 9018 20 00 | Ultra-violet or infra-red ray apparatus | 7.5% |
| 9018 31 00 | Syringes, with or without needles | 7.5% |
| 9018 32 10 | Needles for sutureTubular metal needles and needles for sutures | 7.5% |
| 9018 32 20 | Hollow needles for injection, aspiration, biopsy and transfusionTubular metal needles and needles for sutures | 7.5% |
| 9018 32 30 | Hilerio venus fistula needlesTubular metal needles and needles for sutures | 5% |
| 9018 32 90 | OtherTubular metal needles and needles for sutures | 7.5% |
| 9018 39 10 | Catheters (for urine, stool)Other | 7.5% |
| 9018 39 20 | Cardiac cathetersOther | 7.5% |
| 9018 39 30 | CannulaeOther | 7.5% |
| 9018 39 90 | OtherOther | 7.5% |
| 9018 41 00 | Dental drill engines, whether or not combined on a single base with other dental equipment | 7.5% |
| 9018 49 00 | Other | 7.5% |
| 9018 50 10 | OphthalmoscopesOther ophthalmic instruments and appliances | 7.5% |
| 9018 50 20 | TonometersOther ophthalmic instruments and appliances | 5% |
| 9018 50 30 | Ophthalmic lasersOther ophthalmic instruments and appliances | 7.5% |
| 9018 50 90 | OtherOther ophthalmic instruments and appliances | 7.5% |
| 9018 90 11 | Instrument and apparatus for measuring blood pressureDiagnostic instruments and apparatus | 7.5% |
| 9018 90 12 | StethoscopesDiagnostic instruments and apparatus | 7.5% |
| 9018 90 19 | OtherDiagnostic instruments and apparatus | 7.5% |
| 9018 90 21 | Bone saws, drills and trephinesSurgical tools | 7.5% |
| 9018 90 22 | Knives, scissors and bladesSurgical tools | 7.5% |
| 9018 90 23 | Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instrumentsSurgical tools | 7.5% |
| 9018 90 24 | Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cuttersSurgical tools | 5% |
| 9018 90 25 | Retractors, spatulaprobes, hooks dialators, sounds, malletsSurgical tools | 7.5% |
| 9018 90 29 | OtherSurgical tools | 7.5% |
| 9018 90 31 | Artificial kidney (dialysis) apparatusArtificial kidney (dialysis) apparatus, blood transfusion apparatus | 7.5% |
| 9018 90 32 | Blood transfusion apparatusArtificial kidney (dialysis) apparatus, blood transfusion apparatus | 7.5% |
| 9018 90 41 | Anesthetic apparatus and instrumentsAnesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes | 7.5% |
| 9018 90 42 | ENT precision instrumentsAnesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes | 7.5% |
| 9018 90 43 | Acupuncture apparatusAnesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes | 5% |
| 9018 90 44 | EndoscopesAnesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes | 7.5% |
| 9018 90 91 | Hilerial or venous shuntsOther | 7.5% |
| 9018 90 92 | Baby incubatorsOther | 7.5% |
| 9018 90 93 | Heart-lung machinesOther | 7.5% |
| 9018 90 94 | DefibrillatorsOther | 7.5% |
| 9018 90 95 | FibrescopesOther | 5% |
| 9018 90 96 | LaproscopesOther | 5% |
| 9018 90 97 | Vetrasonic lithotripsy instrumentsOther | 5% |
| 9018 90 98 | Apparatus for nerve stimulationOther | 5% |
| 9018 90 99 | OtherOther | 5% |
No rows match — clear the filter to see all.
Not shown on this page
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- 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 a rate entry names the code.
Official documents behind this page
- 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.
- 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.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- 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.