Chapter 90 · Section XVIII

HSN Code Chapter 90: Optical, photo, medical & measuring instruments

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Rate distribution

18%: 22 headings
Varies: 6 headings
5%: 4 headings

Headings in Chapter 90

Code	Description	GST rate
9001	Optical fibres and optical fibre bundles, optical fibre	Varies
9002	Lenses, prisms, mirrors and other optical elements, of any	18%
9003	Frames and mountings for spectacles, goggles or the like	5%
9004	Spectacles, goggles and the like, corrective, protective	Varies
9005	Binoculars, monoculars, other optical telescopes	18%
9006	Photographic	18%
9007	Cinematographic cameras and projectors	18%
9008	Image projectors, other than cinematographic	18%
9010	Apparatus and equipment for photographic	18%
9011	Compound optical microscopes, including those	18%
9012	Microscopes other than optical microscopes	18%
9013	Lasers, other than laser diodes	18%
9014	Direction finding compasses	18%
9015	Surveying (including photogrammetrical surveying)	18%
9016	Balances of a sensitivity of 5 cg or better	18%
9017	Drawing, marking-out or mathematical calculating	18%
9018	Instruments and appliances used in medical, surgical	5%
9019	Mechano-therapy appliances; massage apparatus	5%
9020	Other breathing appliances and gas masks, excluding	5%
9021	Orthopaedic appliances, including crutches, surgical belts	Varies
9022	Apparatus based on the use of x-rays or of alpha, beta	Varies
9023	Instruments, apparatus and models, designed	18%
9024	Machines and appliances for testing the hardness, strength	18%
9025	Hydrometers and similar floating instruments, thermometers	Varies
9026	Instruments and apparatus for measuring or checking	18%
9027	Instruments and apparatus for physical or chemical analysis	Varies
9028	Gas, liquid or electricity supply or production meters	18%
9029	Revolution counters, production counters, taximeters	18%
9030	Oscilloscopes, spectrum analysers and other instruments	18%
9031	Measuring or checking instruments, appliances and machines	18%
9032	Automatic regulating or controlling instruments	18%
9033	Parts and accessories	18%

Nearby chapters in Section XVIII

91Clocks, watches and parts 92Musical instruments and parts

← All HSN chapters

Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.