Apparatus based on the use of x-rays or of alpha, beta gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, x-ray tubes and other x-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like. 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% | 9022 | Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like Notification 9/2025-CT(R), Schedule I, S.No. 487 |
| 18%9% + 9% | 9022 | Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionizing radiations [other than those for medical, surgical, dental or veterinary uses], including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like Notification 9/2025-CT(R), Schedule II, S.No. 571 |
| 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 9022 in the GSTN HSN master (22 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 | |
|---|---|---|---|
| 9022 12 | COMPUTED TOMOGRAPHY APPARATUS | – | |
| 9022 12 00 | COMPUTED TOMOGRAPHY APPARATUS | – | Save |
| 9022 13 | OTHER, FOR DENTAL USES | – | |
| 9022 13 00 | OTHER, FOR DENTAL USES | – | Save |
| 9022 14 | OTHER, FOR MEDICAL, SURGICAL OR VETERINARY USES : | – | |
| 9022 14 10 | X-RAY GENERATORS AND APPARATUS (NON-PORTABLE) | – | Save |
| 9022 14 20 | PORTABLE X-RAY MACHINE | – | Save |
| 9022 14 90 | OTHER | – | Save |
| 9022 19 | FOR OTHER USES | – | |
| 9022 19 00 | FOR OTHER USES | – | Save |
| 9022 21 | FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES | – | |
| 9022 21 00 | FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES | – | Save |
| 9022 29 | FOR OTHER USES | – | |
| 9022 29 00 | FOR OTHER USES | – | Save |
| 9022 30 | X-RAY TUBES | – | |
| 9022 30 00 | X-RAY TUBES | – | Save |
| 9022 90 | OTHER, INCLUDING PARTS AND ACCESSORIES : | – | |
| 9022 90 10 | X-RAY VALVES | – | Save |
| 9022 90 20 | RADIATION GENERATION UNITS | – | Save |
| 9022 90 30 | RADIATION BEAM DELIVERY UNITS | – | Save |
| 9022 90 40 | X-RAY EXAMINATION OR TREATMENT TABLE, CHAIRS AND THE LIKE | – | Save |
| 9022 90 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 (9022) 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.
