Chapter 90
Headings in HSN Chapter 90
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 9001 | 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… | 5% / 18% | 10% / 15% | 8 |
| 9002 | 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 not optically worked | 5% / 18% | 10% | 4 |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 5% | 10% | 3 |
| 9004 | Spectacles, goggles and the like, corrective, protective or other | 5% / 18% | 10% / 20% | 4 |
| 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy | 5% / 18% | 10% | 7 |
| 9006 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539 | 5% / 18% | 10% | 10 |
| 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | 5% / 18% | 10% | 6 |
| 9008 | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers | 5% / 18% | 10% | 5 |
| 9010 | Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens | 5% / 18% | 7.5% / 10% | 4 |
| 9011 | Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection | 5% / 18% | 7.5% | 4 |
| 9012 | Microscopes other than optical microscopes; diffraction apparatus | 5% / 18% | 7.5% | 3 |
| 9013 | Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter: | 5% / 18% | 7.5% / 10% | 6 |
| 9014 | Direction finding compasses; other navigational instruments and appliances | 5% / 18% | 7.5% | 6 |
| 9015 | Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | 5% / 18% | 7.5% | 10 |
| 9016 | Balances of a sensitivity of 5 cg or better, with or without weights | 5% / 18% | 10% | 3 |
| 9017 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for… | 5% / 18% | 10% | 13 |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments… | 5% | 5% / 7.5% | 48 |
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic… | 5% | 7.5% / 10% | 5 |
| 9020 | Breathing appliances and gas masks; excluding protective masks having neither mechanical parts nor replaceable filters and excluding apparatus of item no. 9019.20 | 5% | 7.5% | 1 |
| 9021 | Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial partsof the body; hearing aids andotherappliances whichare worn or… | 5% | 7.5% | 10 |
| 9022 | 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… | 5% / 18% | 10% / 15% | 14 |
| 9023 | Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses | 5% / 18% | 10% | 2 |
| 9024 | Machines andappliancesfortestingthehardness, strength, compressibility, elasticity or other mechanicalproperties of materials(for example, metals, wood, textiles, paper, plastics) | 5% / 18% | 7.5% | 5 |
| 9025 | Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments | 5% / 18% | 7.5% / 10% | 10 |
| 9026 | 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)… | 5% / 18% | Free | 7 |
| 9027 | Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments andapparatusfor… | 5% / 18% | Free / 7.5% / 10% | 17 |
| 9028 | Gas, liquid or electricity supply or production meters, including calibrating meters therefor | 5% / 18% | 7.5% / 15% / 20% | 6 |
| 9029 | Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes | 5% / 18% | 7.5% / 10% | 7 |
| 9030 | Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus… | 5% / 18% | Free / 7.5% | 19 |
| 9031 | Measuring or checking instruments, appliances andmachines,not specifiedorincludedelsewhere in this chapter; profile projectors | 5% / 18% | Free / 7.5% / 15% | 6 |
| 9032 | Automatic regulating or controlling instruments and apparatus | 5% / 18% | 7.5% / 15% | 8 |
| 9033 | Machines and appliances, instruments or apparatus of chapter 90; parts and accessories n.e.c. in chapter 90 | 5% / 18% | 7.5% | 1 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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 or speak to our CA team before you act on it.