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GST on Surgical Items — 12%

Surgical Items attracts 12% GST under HSN code 9018. Calculate the exact tax below.

Updated for 2026
HSN Code: 9018
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HSN Code for Surgical Items

HSN Code
9018

Surgical Items is classified under HSN code 9018 for GST purposes. The Harmonized System of Nomenclature (HSN) code is used to classify goods systematically. This code must be mentioned on GST invoices when billing for surgical items.

GST Rate History for Surgical Items

Surgical instruments and medical devices attract 12% GST since July 2017. Some items like orthopaedic implants attract 5%.

Input Tax Credit (ITC) on Surgical Items

Yes, input tax credit (ITC) is available on surgical items for registered businesses. If you purchase surgical items for business purposes, the GST paid (12%) can be claimed as ITC against your output tax liability, subject to conditions under Section 16 of the CGST Act.

GST Calculation Examples for Surgical Items

Here are example calculations showing GST on surgical items at 12% for common price points:

Base PriceGST (12%)CGST (6%)SGST (6%)Total
₹500₹60₹30₹30₹560
₹2,000₹240₹120₹120₹2,240
₹5,000₹600₹300₹300₹5,600
₹20,000₹2,400₹1,200₹1,200₹22,400

Related GST Rates

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Other items at 12% GST:

Frequently Asked Questions

What is the GST rate on Surgical Items in India?

Surgical Items attracts 12% GST in India under HSN code 9018. For intra-state sales, this is split into 6% CGST and 6% SGST. For inter-state sales, 12% IGST applies.

What is the HSN code for Surgical Items?

The HSN code for Surgical Items is 9018. HSN (Harmonized System of Nomenclature) codes are used to classify goods under GST. This code should be mentioned on all GST invoices.

How to calculate GST on Surgical Items?

To add 12% GST on surgical items: GST Amount = Base Price × 12/100. Total = Base Price + GST Amount. For example, on ₹2,000: GST = ₹240, Total = ₹2,240.

Can I claim input tax credit (ITC) on Surgical Items?

Yes, registered businesses can claim input tax credit on surgical items purchased for business purposes. The 12% GST paid can be offset against your output GST liability, subject to Section 16 conditions of the CGST Act.

Has the GST rate on Surgical Items changed since 2017?

Surgical instruments and medical devices attract 12% GST since July 2017. Some items like orthopaedic implants attract 5%.