Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus Notification 9/2025-CT(R), Schedule I, S.No. 484 |
| Entries for the whole of Chapter 90 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 90 | Coronary stents and coronary stent systems for use with cardiac catheters Notification 9/2025-CT(R), Schedule I, S.No. 473 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Artificial kidney Notification 9/2025-CT(R), Schedule I, S.No. 474 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Blood glucose monitoring system (Glucometer) and test strips Notification 9/2025-CT(R), Schedule I, S.No. 475 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Patent Ductus Arteriosus / Atrial Septal Defect occlusion device Notification 9/2025-CT(R), Schedule I, S.No. 476 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs Notification 9/2025-CT(R), Schedule I, S.No. 477 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule List 1 appended to Schedule I (see S.No. 478) (22)
|
| 5%2.5% + 2.5% | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney Notification 9/2025-CT(R), Schedule I, S.No. 479 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 9019 in the GSTN HSN master (7 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 9019 10 | MECHANO-THERAPY APPLIANCES, MASSAGE APPARATUS, PSYCHOLOGICAL APTITUDE-TESTING APPARATUS : | – | |
| 9019 10 10 | MECHANO-THERAPY APPLIANCES | – | Save |
| 9019 10 20 | MASSAGE APPARATUS | – | Save |
| 9019 10 90 | OTHER | – | Save |
| 9019 20 | OZONE THERAPY, OXYGEN THERAPY, AEROSOL, THERAPY ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS : | – | |
| 9019 20 10 | OXYGEN THERAPY APPARATUS | – | Save |
| 9019 20 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (9019) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
