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HSN Code 9022: Apparatus based on the use of x- rays or of alpha, beta gamma or other ionising radiations, whether or not for medical…

HSN 9022 covers apparatus based on the use of x- rays or of alpha, beta gamma or other ionising radiations, whether or not for medical. Notification 9/2025-Central Tax (Rate) names this heading in 9 entries, at 5% / 18%. The basic customs duty in the Customs Tariff is 10% / 15%. Export policy: Free; RoDTEP 0.5% of FOB value. The heading has 14 eight-digit tariff items.

Checked against the official files on 2 October 202614 tariff itemsChapter 90 · Optical, photographic, cinematographic…
GST rate5% / 18%

The heading is named in 9 entries. The description of the goods decides the rate.

Notfn 9/2025-CT (Rate) · 9 entries
Basic customs duty10% / 15%

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%

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 9022

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: 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.

Tariff itemDescriptionBasic customs dutyExport policyRoDTEP
9022 12 00Computed tomography apparatus10%—0.5%
9022 13 00Other, for dental uses10%Free0.5%
9022 14 10X-ray generators and apparatus (non-portable)Other, for medical, surgical or veterinary uses10%Free0.5%
9022 14 20Portable X-ray machineOther, for medical, surgical or veterinary uses10%Free0.5%
9022 14 90OtherOther, for medical, surgical or veterinary uses10%Free0.5%
9022 19 00For other uses10%—0.5%
9022 21 00For medical, surgical, dental or veterinary uses10%Free0.5%
9022 29 00For other uses10%Free0.5%
9022 30 00X-ray tubes15%Free0.5%
9022 90 10X-ray valvesOther, including parts and accessories10%Free0.5%
9022 90 20Radiation generation unitsOther, including parts and accessories10%Free0.5%
9022 90 30Radiation beam delivery unitsOther, including parts and accessories10%Free0.5%
9022 90 40X-ray examination or treatment table, chairs and the likeOther, including parts and accessories10%Free0.5%
9022 90 90OtherOther, including parts and accessories15%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 9022

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. 4879022Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, 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, examinations or treatment tables, chairs and the like
18%Schedule II, S. No. 5719022Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those 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, examinations or treatment tables, chairs and the like
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 9022

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 9022

Under Schedule 2 of ITC(HS) 2022 the 14 tariff items are marked: 2 not shown in the Schedule text, 12 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 14 of the 14 tariff items, at 0.5% 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 9022 at 5% / 18%. 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 10% / 15%. 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 9022 are marked: 2 not shown in the Schedule text, 12 Free. Free items need no export authorisation. Restricted items need an authorisation from DGFT, and prohibited items cannot be exported.

Appendix 4R lists 14 tariff items of heading 9022 at 0.5% of FOB value. The RoDTEP scheme continues up to 31 December 2026 under DGFT Notification No. 41/2026-27.

Heading 9022 has 14 eight-digit tariff items in the Customs Tariff, from 9022 12 00 to 9022 90 90. GST returns and shipping documents use these eight-digit codes.