HSN and SAC codes for medical equipment with the GST rate after GST 2.0 — last checked 29 October 2026.
GST on medical equipment after GST 2.0
Surgical and dental instruments, BP machines, stethoscopes and syringes are classified under HSN 9018 and are now 5%. Bandages, gauze and cotton wool are 5% under 3005. Items like first-aid kits and sutures under 3006 depend on the exact product, so check before you set the rate.
Before you set the rate in your billing software, match the code to the item exactly: the first four digits name the heading, and the six- or eight-digit line decides the rate where a heading is split. When your supplier invoice shows a longer code, use that one.
Billing medical equipment correctly
- Print the HSN or SAC code on every line (4 digits up to ₹5 crore turnover, 6 digits above).
- Charge CGST + SGST inside your state and IGST for other states — the free GST invoice generator does this from the place of supply.
- For a price that includes GST, take the tax out by subtraction with the GST calculator.
- Check every B2B buyer's GST number with the GSTIN checker.
Sources: CBIC GST rate notifications — Notification No. 9/2025-Central Tax (Rate) (goods, as amended), 10/2025-Central Tax (Rate) (nil-rated goods) and 11/2017-Central Tax (Rate) as amended by 15/2025-Central Tax (Rate) (services), effective 22 September 2025, published on cbic-gst.gov.in; GST Council FAQs on the 56th meeting. Last checked: 29 October 2026. Rates depend on the exact tariff line and description; confirm borderline items with your CA. This list is a guide, not legal advice.
HSN codes for other products
HSN code for medical equipment — FAQ
What is the HSN code for medical equipment?
The common HSN or SAC codes for medical equipment are: 3005 for bandages, gauze, cotton wool, dressings, plasters (5%); 3006 for other pharmaceutical goods (sutures, contraceptives, first-aid kits) (Varies — check); 9018 for medical, surgical and dental instruments (5%). Use the code printed on your supplier invoice where it is more specific, and see the full table on this page for related items and notes.
What is the GST rate on medical equipment after GST 2.0?
Under the GST 2.0 rates in force since 22 September 2025, medical equipment items on this page are taxed at 5% depending on the exact item, and some rows vary with packing, price, material or use — the note under each row explains what decides it.
Is a BP machine 5% or 18%?
Medical, surgical and dental instruments and appliances under HSN 9018 are 5% from 22 September 2025. A BP monitor sold as a medical instrument is usually classified there; check the HSN printed on the supplier invoice.
How many digits of the HSN code should I print on the bill?
With an aggregate turnover up to ₹5 crore, print at least 4 digits on B2B tax invoices (optional on B2C). Above ₹5 crore, print 6 digits on all tax invoices. Printing the full 8-digit code from your supplier invoice is always allowed and avoids confusion in split headings.