Oxygen regulator HSN Code

Understanding the Oxygen Regulator HSN Code

Oxygen regulators are critical devices, whether for industrial welding, medical therapy, or even diving. For businesses in India dealing with these essential instruments, understanding the correct Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. The classification of an oxygen regulator depends heavily on its primary function and intended use.

While the term “oxygen regulator” might seem straightforward, its HSN classification can fall under several categories, each with a specific GST rate. This often depends on whether it’s primarily a valve, a part of welding equipment, or a medical apparatus.

Oxygen Regulators as Taps, Cocks, Valves (HSN 8481)

A common HSN classification for oxygen regulators, especially general-purpose pressure-reducing valves, falls under:

• Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
  • Within this chapter, 8481: Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves.
  • Many oxygen regulators, particularly those designed to reduce and control the pressure of oxygen from a cylinder or supply line, are classified here.
  • Sub-headings like 84811000 (pressure-reducing valves) or 84818090 (other valves) are frequently used.
  • The GST rate for oxygen regulators under HSN 8481 is generally 18%, effective from July 1, 2017.

Oxygen Regulators as Parts of Welding or Cutting Machinery (HSN 8468)

If an oxygen regulator is specifically designed and supplied as an integral part of welding, brazing, or cutting machinery, its HSN code might be different:

• Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
  • 8468: Machinery and apparatus for soldering, brazing or welding whether or not capable of cutting, other than those of heading 8415; gas-operated surface tempering machines and appliances.
  • For oxygen regulators specifically considered “parts” of such machinery, the HSN code 84689000 (parts) is often applied.
  • The GST rate for these parts is also typically 18%, effective from July 1, 2017.

Oxygen Regulators for Medical or Therapeutic Use (HSN 9019 or 9026)

When an oxygen regulator is specifically designed for medical or therapeutic applications, its classification shifts to instruments and apparatus in Chapter 90:

• Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.
  • 9019: Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.
    • Within this, 901920 covers “Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus.”
    • Specifically, 90192090 (other) is often cited for oxygen regulators used in oxygen therapy.
    • The GST rate for these medical-grade oxygen therapy apparatus, including regulators, is 12%, effective from July 1, 2017 (though it was temporarily reduced to 5% during the COVID-19 pandemic for specific items, the standard rate is 12%).
  • Alternatively, some medical oxygen regulators, especially those with integrated measuring or controlling functions, might fall under 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 or apparatus of heading 9014, 9015, 9028 or 9032.
    • Specific sub-headings like 90262000 (for measuring or checking pressure of gases) or 90268090 (other instruments and apparatus for measuring or checking variables of liquids or gases) could apply.
    • The GST rate under HSN 9026 is also 12% or 18% depending on the specific function.

Given these nuances, businesses must carefully consider the primary function and design of the oxygen regulator to ensure accurate HSN classification and GST compliance. Consulting official GST notifications or a tax professional is always recommended for specific scenarios.