Disposable syringes HSN Code, Applicability, HSN Code and GST Rate on Disposable syringes

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof	Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Syringes, Needles, Catheters, Cannulae And The Like: – Tubular Metal Ne	90183210	12%	–	01/07/2017	–
Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Syringes, Needles, Catheters, Cannulae And The Like: – Tubular Metal Ne	90183220	12%	–	01/07/2017	–
Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Syringes, Needles, Catheters, Cannulae And The Like: – Other: Catheter	90183910	12%	–	01/07/2017	–
Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Syringes, Needles, Catheters, Cannulae And The Like: – Other: Other	90183990	12%	–	01/07/2017	–
Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Syringes, Needles, Catheters, Cannulae And The Like: – Other: Cannulae	90183930	12%	–	01/07/2017	–
Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Syringes, Needles, Catheters, Cannulae And The Like: – Other: Cardiac	90183920	12%	–	01/07/2017	–
Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Syringes, Needles, Catheters, Cannulae And The Like: – Tubular Metal Ne	90183290	12%	–	01/07/2017	–
Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Syringes, Needles, Catheters, Cannulae And The Like: – Tubular Metal Ne	90183230	12%	–	01/07/2017	–
Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Syringes, Needles, Catheters, Cannulae And The Like: Syringes, With Or	90183100	12%	–	01/07/2017	–
Plastics and articles thereof	Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : I – Gloves: Disposable	39262011	18%	–	15/11/2017 1/07/2017	–
Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : I – Gloves: Non – Disposable	39262019	18%	–	15/11/2017 1/07/2017	–
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal	Razors And Razor Blades (Including Razor Blade Blanks In Strips)- Safety Razor Blades, Including Razor Blade Blanks In Strips : – Safety Razor Blades : Disposable Catridge Blades	82122011	18%	–	15/11/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Syringes, Needles, Catheters, Cannulae And The Like: – Tubular Metal Ne

90183210

12%

–

01/07/2017

–

90183220

12%

–

01/07/2017

–

90183910

12%

–

01/07/2017

–

90183990

12%

–

01/07/2017

–

90183930

12%

–

01/07/2017

–

90183920

12%

–

01/07/2017

–

90183290

12%

–

01/07/2017

–

90183230

12%

–

01/07/2017

–

90183100

12%

–

01/07/2017

–

Plastics and articles thereof

Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : I – Gloves: Disposable

39262011

18%

–

15/11/2017 1/07/2017

–

Other Articles Of Plastics And Articles Of Other Materials Of Headings 3901 To 3914- Articles Of Apparel And Clothing Accessories (Including Gloves, Mittens And Mitts) : I – Gloves: Non – Disposable

39262019

18%

–

15/11/2017 1/07/2017

–

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Razors And Razor Blades (Including Razor Blade Blanks In Strips)- Safety Razor Blades, Including Razor Blade Blanks In Strips : – Safety Razor Blades : Disposable Catridge Blades

82122011

18%

–

15/11/2017

–

Understanding the HSN Code for Disposable Syringes

Disposable syringes are indispensable tools in healthcare, crucial for administering medication, drawing blood, and various medical procedures. For manufacturers, suppliers, and healthcare providers in India, knowing the correct HSN (Harmonized System of Nomenclature) code for these essential items is fundamental for accurate GST (Goods and Services Tax) compliance.

The HSN system is an internationally recognized method for classifying goods, ensuring uniformity in trade and taxation. Disposable syringes, being medical instruments, fall under a specific chapter dedicated to such devices.

Classifying Disposable Syringes

Disposable syringes are categorized under Chapter 90: “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.” This chapter is specifically designed to cover a wide array of instruments and appliances used across various scientific and medical fields.

More precisely, within Chapter 90, disposable syringes fall under heading 9018: “Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments.”

The data explicitly points to the most relevant HSN code for disposable syringes:

90183100: This HSN code is specifically for “Syringes, With Or Without Needles” under the broader category of “Syringes, Needles, Catheters, Cannulae And The Like.” This is the primary HSN code for disposable syringes, whether they are sold with or without an attached needle.

Related HSN Codes for Needles, Catheters, and Cannulae

While 90183100 covers the syringe itself, the data also provides context for other related medical disposables that often work in conjunction with syringes or fall under the same HSN heading:

90183210 – 90183290: These codes cover “Tubular Metal Needles and Needles for Sutures,” including various types of needles for injection, aspiration, biopsy, transfusion, and suture needles.
90183910 – 90183990: These codes encompass “Other” items like catheters (e.g., cardiac, urinary) and cannulae, which are often used with syringes.

GST Rate and Effective Dates

All the mentioned HSN codes under heading 9018 that pertain to syringes, needles, catheters, and cannulae consistently attract a 12% GST rate in India. This rate has been effective since July 1, 2017.

This uniform 12% GST rate on essential medical devices like disposable syringes aims to maintain affordability in the healthcare sector. Businesses must ensure they correctly apply this HSN code and the corresponding GST rate to their transactions involving disposable syringes to maintain compliance.

FAQs

What is the primary HSN code for disposable syringes?

The primary HSN code for disposable syringes is 90183100.

Which HSN Chapter covers disposable syringes?

Disposable syringes are covered under Chapter 90: “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus.”

What is the full description for HSN 90183100?

The full description is “Syringes, Needles, Catheters, Cannulae And The Like: Syringes, With Or Without Needles.”

Are all medical instruments under HSN 9018 taxed at 12%?

Based on the provided data, all specified sub-headings under 9018 (syringes, needles, catheters, cannulae) are taxed at 12%. However, the broader HSN 9018 chapter can contain other instruments that might have varying GST rates depending on specific government notifications.

Does the HSN code differentiate between plastic and glass disposable syringes?

The HSN code 90183100 specifies “Syringes, With Or Without Needles” and does not explicitly differentiate between the material (plastic or glass) in the provided description, focusing on its function as a medical instrument.

Disposable syringes HSN Code

Understanding the HSN Code for Disposable Syringes

Classifying Disposable Syringes

Related HSN Codes for Needles, Catheters, and Cannulae

GST Rate and Effective Dates

HSN Code of similar products

FAQs

What is the primary HSN code for disposable syringes?

Which HSN Chapter covers disposable syringes?

What is the full description for HSN 90183100?

Are all medical instruments under HSN 9018 taxed at 12%?

Does the HSN code differentiate between plastic and glass disposable syringes?