HSN Code 9018: Medical instruments and apparatus
HSN code 9018 classifies medical instruments and apparatus under India's GST system. GST rate: 5%.
GST Rate Breakdown
- GST Rate: 5%
- CGST + SGST (intra-state): 2.5% + 2.5%
- IGST (inter-state): 5%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
The 5% slab covers daily-use items and essentials
The 5% slab covers daily-use items and essentials. Medical instruments and apparatus sits in this bracket, keeping prices low for consumers. Full ITC available.
Sample Calculation for Medical instruments and apparatus
- Taxable value: ₹10,000
- GST (5%): ₹500
- Intra-state: ₹250 CGST + ₹250 SGST
- Inter-state: ₹500 IGST
- Total: ₹10,500
When to Use HSN Code 9018
Use HSN code 9018 on every tax invoice for medical instruments and apparatus. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 9018
What is HSN code 9018?
HSN code 9018 classifies medical instruments and apparatus under India's GST system. The applicable GST rate is 5%.
What is the GST rate for Medical instruments and apparatus?
Medical instruments and apparatus attracts 5% GST. For intra-state sales: 2.5% CGST + 2.5% SGST. For inter-state: 5% IGST.
Is Medical instruments and apparatus exempt from GST?
No. Medical instruments and apparatus attracts 5% GST on every taxable sale.