Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9019 specifically identifies mechano-therapy, oxygen therapy 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 9019 on all Tax Invoices for mechano-therapy, oxygen therapy 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 9019

"Classifying mechano-therapy, oxygen therapy 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."