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Indian ITC-HS · Tariff 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
Live values from India's ICEGATE customs calculator, computed on an assessable value of ₹100.
For an assessable value of ₹100:
Notifications and exemptions can lower the effective rate for specific goods or FTA partner countries. Cross-check against the latest CBIC circulars before filing.
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.
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.
Use this code in your Commercial Invoice, Packing List, and Shipping Bill for exports from India.
Required for the Bill of Entry and customs clearance when importing goods into India.
Drives the applicable GST rate, HSN-wise summary in GSTR-1 and ITC eligibility checks.
For complex products, consult with customs brokers or trade experts who can classify based on:
• 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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