Indian ITC-HS · Tariff Item (8-digit)

HSN Code 90330000

90330000

PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER 90 Exemption to the goods specified in col.(3) of the table: [Notfn. No. 28/2021-Cus., dated 24.04.2021, As amended by 31/21, 41/21] G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 141 of Finance Act, 2020 (12 of 2020), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the said First Schedule and the whole of health cess leviable thereon under section 141 of the said Finance Act, namely- Table S.No. Chapter or heading Description of goods sub-heading or tariff items 1. 9019 20, 9804 Oxygen concentrator including flow meter, regulator, connectors and tubings. 2. 2804 40 Medical Oxygen 3. 8421 39 Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (ASUs) producing liquid/gaseous oxygen. 4. 7311 Oxygen canister. 5. 9018 Oxygen filling systems. 6. 7311 Oxygen storage tanks. 7. 9018 Oxygen generator 8. 7311 ISO containers for Shipping Oxygen 9. 7311, 8418 or 8419 Cryogenic road transport tanks for Oxygen 10. 7311, 8418 or 8419 Oxygen cylinders including cryogenic cylinders and tanks 11. Any Chapter Parts of goods at S.No.1 and 3 to 10 above, used in the manufacture of equipment related to the production,transportation, distribution or storage of Oxygen, subject to thecondition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. 12. 9019 Any other device from which oxygen can be generated 13. 9018 or 9019 Ventilators, including ventilator with compressors; all accessories and tubings; humidifiers; viral filters (should be able to function as high flow device and come with nasal canula). 14. 9018 High flow nasal canula device with all attachments; nasal canula for use with the device. 15. 6506 99 00 Helmets for use with non-invasive ventilation. 16. 9019 Non-invasive ventilation oronasal masks for ICU ventilators. 17. 9019 Non-invasive ventilation nasal masks for ICU ventilators. 18. 3002 COVID-19 vaccine. 19. 29 or 30 Amphotericin 2. This notification shall remain in force upto and inclusive of the 30th September, 2021. Table

Back to HSN Code Finder
Source: CBIC Part II Import Tariff, chapter-wise PDFs·Indian Customs Tariff — First Schedule (as on 30.06.2024, CBIC)

Effective import duty stack

Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.

Unitkg.
BCD7.5%₹7.50
AIDC7.5%₹0.56
SWS10%₹0.81
IGST18%₹19.60Notif. 045/2025-I229
Total Duty28.47%₹28.47 per ₹100 of CIF
How it's calculated

For an assessable value of ₹100:

  1. BCD = AV × 7.5% = ₹7.50
  2. AIDC = BCD × 7.5% = ₹0.56
  3. SWS = (BCD + AIDC) × 10% = ₹0.81(exemption notifications exist for this code; verify eligibility)
  4. IGST = (AV + BCD + AIDC + SWS) × 18% = ₹19.60
  5. Total Duty = BCD + AIDC + SWS + IGST = ₹28.47 (28.47%)

Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.

FTA preferential rates

Basic Customs Duty (BCD) under each Free Trade Agreement India is party to. Sourced from ITC's Market Access Map (MACMAP, 2025). Other duties (AIDC, SWS, IGST, Cess) typically still apply on top — see the Effective duty stack above for those.

Best rate0%via ASEAN countries(−7.5 pp vs MFN)
MFN (no FTA)
7.5%
baseline
ASEAN countriesBest
0%
−7.5 pp vs MFN
Japan
0%
−7.5 pp vs MFN
Least Developed Countries
0%
−7.5 pp vs MFN
Malaysia
0%
−7.5 pp vs MFN
Nepal
0%
−7.5 pp vs MFN
Philippines
0%
−7.5 pp vs MFN
SAFTA (LDC) countries
0%
−7.5 pp vs MFN
Sri Lanka
0%
−7.5 pp vs MFN
the republic of Korea
0%
−7.5 pp vs MFN
United Arab Emirats
0%
−7.5 pp vs MFN
Australia
1.5%
−6 pp vs MFN
Singapore
3.75%
−3.75 pp vs MFN
SAFTA countries
5%
−2.5 pp vs MFN
APTA countries
6%
−1.5 pp vs MFN
Source: ITC MACMAP · 2025 · Eligibility depends on Rules of Origin (RoO) — consult the relevant FTA notification before filing.

Where this code sits

Section XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
Chapter 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Tariff hierarchy
  1. 1
    90330000Tariff Item (8-digit)
    PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER 90 Exemption to the goods specified in col.(3) of the table: [Notfn. No. 28/2021-Cus., dated 24.04.2021, As amended by 31/21, 41/21] G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 141 of Finance Act, 2020 (12 of 2020), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the said First Schedule and the whole of health cess leviable thereon under section 141 of the said Finance Act, namely- Table S.No. Chapter or heading Description of goods sub-heading or tariff items 1. 9019 20, 9804 Oxygen concentrator including flow meter, regulator, connectors and tubings. 2. 2804 40 Medical Oxygen 3. 8421 39 Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (ASUs) producing liquid/gaseous oxygen. 4. 7311 Oxygen canister. 5. 9018 Oxygen filling systems. 6. 7311 Oxygen storage tanks. 7. 9018 Oxygen generator 8. 7311 ISO containers for Shipping Oxygen 9. 7311, 8418 or 8419 Cryogenic road transport tanks for Oxygen 10. 7311, 8418 or 8419 Oxygen cylinders including cryogenic cylinders and tanks 11. Any Chapter Parts of goods at S.No.1 and 3 to 10 above, used in the manufacture of equipment related to the production,transportation, distribution or storage of Oxygen, subject to thecondition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. 12. 9019 Any other device from which oxygen can be generated 13. 9018 or 9019 Ventilators, including ventilator with compressors; all accessories and tubings; humidifiers; viral filters (should be able to function as high flow device and come with nasal canula). 14. 9018 High flow nasal canula device with all attachments; nasal canula for use with the device. 15. 6506 99 00 Helmets for use with non-invasive ventilation. 16. 9019 Non-invasive ventilation oronasal masks for ICU ventilators. 17. 9019 Non-invasive ventilation nasal masks for ICU ventilators. 18. 3002 COVID-19 vaccine. 19. 29 or 30 Amphotericin 2. This notification shall remain in force upto and inclusive of the 30th September, 2021. Table

What is an HSN Code?

An HSN code (Harmonized System of Nomenclature) is an internationally standardised numeric system to classify traded products. Indian customs extend it to an 8-digit ITC-HS code for more precise classification, taxation and compliance.

  • First 2 digits: Chapter (e.g. 90)
  • Digits 3–4: Heading
  • Digits 5–6: Subheading (WCO-aligned)
  • Last 2 digits: Indian ITC extension for added granularity
Chapter90
Heading9033
Subheading903300
Tariff Item90330000

Why is the right HSN code important?

  • Ensures correct calculation of customs duties and taxes.
  • Required for shipping bills, bills of entry, GST filings and FTA certificates of origin.
  • Helps avoid clearance delays, penalties or reclassification disputes.
Tip: Always cross-check the 8-digit code against the latest DGFT / Customs schedule before filing.

How to use this HSN code

Export Documentation

Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.

Import Clearance

Required for the Bill of Entry and customs clearance when importing goods into India.

GST Classification

Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.

Common HSN code mistakes to avoid

  • • Reusing outdated or incorrect codes from old shipments
  • • Mixing up similar product codes without checking descriptions
  • • Ignoring the last 2 digits which affect Indian duty rates
  • • Not considering composition, end use or manufacturing process
  • • Relying solely on online tools without professional verification

Need more information?

For complex products, consult with customs brokers or trade experts who can classify based on:

  • • Physical product inspection
  • • Material composition / manufacturing process
  • • Intended end-use
  • • Latest customs notifications & advance rulings
Pro tip: Correct HSN code usage saves time, money and grief at customs.

Additional Resources

DGFT Policy: Guidelines for export-import procedures

Customs Tariff: Complete HSN code list with duty rates

GST Notifications: Latest tax-rate updates

Trade Portal: Government trade documentation support

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