Thursday, 25 May 2017

GST Rate Schedule Chapter - 90 (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof)

Chapter
90 (Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof)
  
Nil
1.   Hearing     aids [9021].
  
5%
1. Coronary stents and coronary stent systems for use with cardiac catheters.
2.   Artificial kidney
3. Disposable sterilized dialyzer or microbarrier of artificial kidney
4. Parts of  the following  goods, namely:-  (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs
5.   Assistive devices, rehabilitation aids and other goods for disabled, specified in List 32 appended to notification No.12/2012- Customs, dated  the 17th March, 2012 .
  
12%
1.   Spectacle lenses, contact lens [9001]
2.   Blood glucose monitoring system (Glucometer)  and test strips.
3.   Patent Ductus Arteriousus.
4.   Mathematical calculating instruments and pantographs [9017].
5.   Drawing instruments, Other drawing and marking out instruments [9017].
6.   Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus  and  sight- testing instruments [9018].
7.   Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration  or  other therapeutic respiration apparatus [9019].
8. Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters [9020].
9.   Orthopaedic appliances, including crutches, surgical belts and trusses; splints     and other fracture appliances; artificial parts of the body;   hearing   aids and other appliances which  are  worn  or carried, or implanted in    the    body,    to compensate for a defect or disability [9021].
10. 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  light [9022].

18%
1.   [9001]  Optical fibres and optical fibre bundles; optical   fibre   cables other  than  those  of heading 8544; sheets and plates of polarising     material; prisms,   mirrors   and other optical elements,     of     any material,  unmounted, other      than      such elements of glass not optically worked
2.   [9002]   Lenses, prisms, mirrors and other              optical elements,     of     any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements  of glass not optically worked.
3.   [9003]   Frames and mountings for spectacles, goggles or the like, and parts thereof.
4.  [9004]   Spectacles, and the like, corrective, protective or other and goggles, corrective.
5.   9024     Machines and appliances    for testing the  hardness, strength, compressibility, elasticity or other mechanical Properties of materials (for example, metals, wood, textiles, paper, plastics).
6.   9025      Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.
7.   9026    Instruments    and apparatus for measuring  or checking the flow, level, pressure or other variables of liquids or gases (for example,  flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015,  9028  or 9032
8.   9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring  or checking viscosity, porosity, expansion, surface tension or the like; instruments and appratus for measuring  or checking   quantities of heat, sound or light (including exposure meters); microtomes
9.   9028          Gas, liquid or electricity supply or production meters, including calibrating meters therefor.
10. 9029         Revolution counters,   production counters,   taximeters, mileometers, pedometers   and   the like; speed indicators and         tachometers, other  than  those  of heading  9014 or 9015; stroboscopes.
11. 9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring  or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X
̻ray, cosmic or other ionising radiatioin
12. 9031   Measuring   or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. 
13. 9033      Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90.

28%
1. [9004] Goggles (other than corrective.
2. [9005] Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings  therefor, but not including instruments for radio- astronomy.
3. [9006] Photographic (other than cinematographic) cameras; photographic
flashlight apparatus and flashbulbs other than discharge lamps of heading 8539.
4.   [9007] Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus.
5.   [9008] Image projectors, other than cinematographic; photographic      (other than cinematographic) enlargers and reducers.2
6.   9009    –    Blank    in Tariff
7.   [9010] Apparatus and equipment for photographic (including cinematographic) laboratories, not specified  or  included elsewhere      in      this
Chapter; negatoscopes; projection screens.
8.   [9011]        Compound optical     microscopes, including    those    for photomicrography cinephotomicrography or microprojection.
9.   [9012]     Microscopes other     than     optical microscopes; diffraction apparatus.
10. [9013]       Liquid crystal    devices    not constituting      articles provided    for    more specifically   in   other headings; lasers, other than     laser     diodes; other                 optical appliances and instruments, not specified or included elsewhere in this Chapter.
11. [9014] Direction finding compasses; other navigational instruments and appliances.
12. [9015]         Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments            and appliances,   excluding compasses; rangefinders.
13. [9016] Balances of a sensitivity of 5 cg or better, with or without weights.
14. [9017] Instruments for measuring  length,  for use  in  the  hand  (for example,     measuring rods and tapes, micrometers, callipers),                not specified  or  included elsewhere in the chapter.
15. 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, for other than 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 light.
16. 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable   for   other uses.



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