Heading · Chapter 90 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…

HS 9020Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof: other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

Customs duty: 7.5%; 1 tariff item
GST now: 5%
Import policy: Free
Export policy: Free
Unit: units
Duty in China: 4%; On Indian goods

Search codesRates as on 19 Oct 2026

Codes under this heading

1 code. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
9020 00 00	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	7.5%	5%	units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 1 tariff items: 7.5%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

Free: 1 tariff item

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

Now 5%.
Until 21 September 2025 12%, or 5% for some goods.
Change: Down.

The rules that set it now

GST rate rules in force
Notification	Goods	Rate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 485	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 473	Coronary stents and coronary stent systems for use with cardiac catheters	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 474	Artificial kidney	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 475	Blood glucose monitoring system (Glucometer) and test strips	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 476	Patent Ductus Arteriosus / Atrial Se ptal Defect occlusion device	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 477	Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 478	Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule	5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479	Disposable sterilized dialyzer or micro barrier of artificial kidney	5%

History

GST rate history
Period	Rate	Notification
Until 21 Sep 2025	5% or 12%	1/2017-Central Tax (Rate)
From 22 Sep 2025	5%	9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback item	Goods	Rate	Cap
9020	Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters	1.2%	—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

Free: 1 tariff item

China: the same goods (9020)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 9020. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
9020.00.00.00	Other breathing appliances and gas masks其他呼吸器具及防毒面具	4%China's provisional rate, lower than MFN	8%	13%	13%	L

India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous9019Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus One level upChapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof Next9021Orthopaedic 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

Sources

GSTN HSN code masterChecked 13 Oct 2026
DGFT ITC(HS) import and export policyChecked 9 Oct 2026
GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
China customs tariff (HS编码网)Checked 19 Oct 2026

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.