Q3HSN Code 9018
Instruments and appliances used in medical, surgical
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments
GST rate
5%
Codes under 9018
| Code | Description | GST rate |
|---|---|---|
| 9018 11 | Electro-cardiographs | 5% |
| 9018 12 | Ultrasonic scanning apparatus: | 5% |
| 9018 12 10 | Linear ultrasound scanner | 5% |
| 9018 13 | Magnetic resonance imaging apparatus | 5% |
| 9018 14 | Scientigraphic apparatus | 5% |
| 9018 19 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments › Other | 5% |
| 9018 19 10 | Electro encephalographs | 5% |
| 9018 19 20 | Echo cardiograph | 5% |
| 9018 20 | Ultra-violet or infra-red ray apparatus | 5% |
| 9018 31 | Syringes, with or without needles | 5% |
| 9018 32 | Tubular metal needles and needles for sutures: | 5% |
| 9018 32 10 | Needles for suture | 5% |
| 9018 32 20 | Hollow needles for injection, aspiration, biopsy and transfusion | 5% |
| 9018 32 30 | Hilerio venus fistula needles | 5% |
| 9018 39 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments › Other | 5% |
| 9018 39 10 | Catheters (for urine, stool) | 5% |
| 9018 39 20 | Cardiac catheters | 5% |
| 9018 39 30 | Cannulae | 5% |
| 9018 41 | Dental drill engines, whether or not combined on a single base with other dental equipment | 5% |
| 9018 49 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments › Other | 5% |
| 9018 50 | Other ophthalmic instruments and appliances — instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments | 5% |
| 9018 50 10 | Ophthalmoscopes | 5% |
| 9018 50 20 | Tonometers | 5% |
| 9018 50 30 | Ophthalmic lasers | 5% |
| 9018 90 | Other instruments and appliances — instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments | 5% |
| 9018 90 11 | Instrument and apparatus for measuring blood pressure | 5% |
| 9018 90 12 | Stethoscopes | 5% |
| 9018 90 21 | Bone saws, drills and trephines | 5% |
| 9018 90 22 | Knives, scissors and blades | 5% |
| 9018 90 23 | Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments | 5% |
| 9018 90 24 | Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters | 5% |
| 9018 90 25 | Retractors, spatulaprobes, hooks dialators, sounds, mallets | 5% |
| 9018 90 31 | Artificial kidney (dialysis) apparatus | 5% |
| 9018 90 32 | Blood transfusion apparatus | 5% |
| 9018 90 33 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments - other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: haemofiltration instruments | 5% |
| 9018 90 41 | Anesthetic apparatus and instruments | 5% |
| 9018 90 42 | Ent precision instruments | 5% |
| 9018 90 43 | Acupuncture apparatus | 5% |
| 9018 90 44 | Endoscopes | 5% |
| 9018 90 91 | Hilerial or venous shunts | 5% |
| 9018 90 92 | Baby incubators | 5% |
| 9018 90 93 | Heart-lung machines | 5% |
| 9018 90 94 | Defibrillators | 5% |
| 9018 90 95 | Fibrescopes | 5% |
| 9018 90 96 | Laproscopes | 5% |
| 9018 90 97 | Vetrasonic lithotripsy instruments | 5% |
| 9018 90 98 | Apparatus for nerve stimulation | 5% |
← Chapter 90: Optical, photo, medical & measuring instruments
Related HSN codes
9019Mechano-therapy appliances; massage apparatus9017Drawing, marking-out or mathematical calculating9020Other breathing appliances and gas masks, excluding9016Balances of a sensitivity of 5 cg or better9021Orthopaedic appliances, including crutches, surgical belts9015Surveying (including photogrammetrical surveying)
Frequently Asked Questions
What is the HSN code for instruments and appliances used in medical, surgical?
The HSN code for instruments and appliances used in medical, surgical is 9018, under Chapter 90 (Optical, photo, medical & measuring instruments).
What is the GST rate on instruments and appliances used in medical, surgical?
Instruments and appliances used in medical, surgical is taxed at 5% GST under HSN code 9018.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.