Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9018 specifically identifies medical instruments and apparatus for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 6% + SGST 6%

Inter-State Split

IGST 12%

Compliance Check-list

✓Mention HSN 9018 on all Tax Invoices for medical instruments and apparatus
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 9018

"Classifying medical instruments and apparatus correctly is critical to avoid litigation. While the base rate is 12%, always check for anti-dumping duties if importing, especially under the Medical Equipment category. AasanKhata automatically monitors these shifts for you."