What is the GST (IGST) rate for HSN code 90189019?

HSN code 90189019 (Surgical Instruments) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 90189019?

The Basic Customs Duty (BCD) for HSN code 90189019 is 7.50%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 90189019 cover?

HSN code 90189019 covers Surgical Instruments. It sits under Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, in Section XVIII – OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF.

What is the unit of measurement for HSN code 90189019?

The standard unit of quantity (UQC) for HSN code 90189019 is u, as listed in the Customs Tariff.

HSN Code Finder · Product

Surgical Instruments HSN Code 9018

Q: What is the HSN code for Surgical Instruments?

The HSN code for Surgical Instruments is 90189019, classified under Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for surgical instruments?

Medical/surgical instruments fall under heading 9018 — stethoscopes under 90189012, BP instruments under 90189011, and other instruments under 90189019.

5% IGSTSchedule I

Instruments and appliances used in medical, surgical or dental sciences are classified under HSN heading 9018. ECGs, stethoscopes, syringes and surgical tools each have their own tariff item.

Search any HSN code

Heading

9018

Primary code

90189019

GST / IGST

Customs duty (BCD)

7.5%

Surgical Instruments HSN codes & GST rates

The 8-digit HSN/HS codes under 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) :). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
90189011	- Instrument and apparatus for measuring blood pressure	5%	7.5%
90189012	- Stethoscopes	5%	7.5%
90189019	- Other	5%	7.5%
90189021	- Bone saws, drills and trephines	5%	5%

FTA preferential rates: 12 partner agreement(s) listed for 90189019; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for surgical instruments?

The HSN code for surgical instruments is 9018 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for surgical instruments the most common is 90189019, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How surgical instruments is classified under HSN

The HSN classification for surgical instruments narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 902-digitOptical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
90184-digit headingINSTRUMENTS 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) :
9018906-digit subheadingOther instruments and appliances :
901890198-digit tariff item- Other

Section XVIII — OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

GST on surgical instruments

Surgical Instruments (HSN 9018) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 90189019 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported surgical instruments

When surgical instruments (HSN 90189019) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 7.5%, AIDC 7.5%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹28.4651. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 90189019 →

Conclusion

The HSN code for surgical instruments is 9018 at the heading level, with 90189019 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.