GST Rate on Medical instruments
The GST rate on medical instruments is 5%, under HSN code 9018 (medical instruments and apparatus). Here is the full breakdown, a worked example, and related rates in Pharmaceuticals.
GST rate breakdown for medical instruments
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 9018
- Also covers: syringe, stethoscope, bp machine
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on medical instruments
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on medical instruments
What is the GST rate on medical instruments?
The GST rate on medical instruments is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Medical instruments falls under HSN code 9018.
What is the HSN code for medical instruments?
Medical instruments falls under HSN code 9018, which covers medical instruments and apparatus. Show this code on every GST tax invoice line for medical instruments.