About Chapter 90
Chapter 90 of the Harmonized System of Nomenclature (HSN) is titled “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof”. It is part of Section XVIII, Optical, Medical & Precision Instruments, together with Chapter 91 (clocks and watches and parts thereof) and Chapter 92 (musical instruments; parts and accessories of such articles).
The chapter is divided into 32 headings, from 9001 (optical fibres and optical fibre bundles) to 9033 (parts and accessories for machines, appliances, instruments or apparatus of chapter 90). The headings with the most codes that people search for are instruments and appliances used in medical, surgical, dental or veterinary sciences (9018), measuring or checking instruments, appliances and machines (9031), instruments and apparatus for measuring or checking the flow, level (9026), drawing, marking-out or mathematical calculating instruments (9017) and thermometer (9025).
Note 1 keeps out technical articles of soft vulcanised rubber (heading 4016), leather (heading 4205) or textile (heading 5911), supports whose effect comes only from their elasticity, such as maternity belts (Section XI), and refractory goods of heading 6903.
Every heading is listed below. Under each are the codes that have their own page on Laabam One, 42 codes in this chapter, each with its full classification: its chapter, heading and sub-heading, and the codes beside it.
Every code in this chapter begins with 90: four digits make a heading, six a sub-heading, and eight a tariff item of India's Customs Tariff. How many of those digits a GST tax invoice shows depends on the business, not the goods: under Notification No. 78/2020 – Central Tax, from 1 April 2021, four digits where aggregate turnover in the previous financial year was up to ₹5 crore, and six above it. Up to ₹5 crore, the code may be left off invoices to unregistered buyers.
No GST rate is shown here. GST rates were revised in September 2025, and a rate appears on this site only once it has been checked against the CBIC rate notifications.
Sources: ITC(HS) Chapter 90, DGCI&S (title, headings and notes); Notification No. 78/2020 – Central Tax (HSN digits on invoices).