Heading · Chapter 90 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…
HS 9021Orthopaedic 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
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
- Customs duty
- 7.5%
- 10 tariff items
- GST now
- 0% or 5%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0% to 4%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
8 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9021 10 00 | Orthopeaedic or fracture appliances | 7.5% | 0% or 5% | units |
| 9021 21 00 | Artificial teeth | 7.5% | 0% or 5% | units |
| 9021 29 00 | Other | 7.5% | 0% or 5% | units |
| 9021 31 00 | Artificial joints | 7.5% | 0% or 5% | units |
| 9021 39 00 | Other | 7.5% | 0% or 5% | units |
| 9021 40 | Hearing aids, excluding parts and accessories | 7.5% | 0% or 5% | units |
| 9021 50 00 | Pacemakers for stimulating heart muscles, excluding parts and accessories | 7.5% | 0% or 5% | units |
| 9021 90 | Other | 7.5% | 0% or 5% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 10 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: 10 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0% or 5%, depending on the goods.
- Until 21 September 2025 0%, 5% or 12%, depending on the goods.
- Change: Unchanged.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 160 | Hearing aids | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 486 | Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aids] | 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
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5% or 12% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0% or 5% | 10/2025-Integrated Tax (Rate); 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)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9021 | 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 | 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: 10 tariff items
China: the same goods (9021)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 10 in force and 7 expired under 9021. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9021.21.00.00 | Artificial teeth假牙 | 2%China's provisional rate, lower than MFN | 4% | 13% | 13% | None |
| 9021.31.00.00 | Artificial joints人造关节 | 2%China's provisional rate, lower than MFN | 4% | 13% | 13% | None |
| 9021.39.00.10 | Artificial heart valves人工心脏瓣膜 | 1%China's provisional rate, lower than MFN | 4% | 13% | 13% | None |
| 9021.39.00.20 | Artificial blood vessels人造血管 | 2%China's provisional rate, lower than MFN | 4% | 13% | 13% | None |
| 9021.39.00.90 | Other artificial parts of the human body其他人造的人体部分 | 4%MFN rate (no APTA concession on this line) | 4% | 13% | 13% | None |
| 9021.40.00.00 | Hearing aids, excluding parts and accessories助听器,不包括零件、附件 | 1%China's provisional rate, lower than MFN | 4% | 13% | 13% | None |
| 9021.50.00.00 | Cardiac pacemakers, excluding parts and accessories心脏起搏器,不包括零件、附件 | 0%APTA rate, with an APTA certificate of origin | 0% | 13% | 13% | AM |
| 9021.90.11.00 | Vascular stents血管支架 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9021.90.19.00 | Other stents其他支架 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9021.90.90.00 | Other appliances for compensating for a defect or disability其他弥补生理缺陷,残疾用器具等 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
- 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
Previous9020Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filtersOne level upChapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereofNext9022Apparatus based on the use of x-rays or of alpha, beta gamma or other ionising radiations, whether or not 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, examination or treatment tables, chairs and the like
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.