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 20 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.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
9021 10 00Orthopeaedic or fracture appliances7.5%0% or 5%units
9021 21 00Artificial teeth7.5%0% or 5%units
9021 29 00Other7.5%0% or 5%units
9021 31 00Artificial joints7.5%0% or 5%units
9021 39 00Other7.5%0% or 5%units
9021 40Hearing aids, excluding parts and accessories7.5%0% or 5%units
9021 50 00Pacemakers for stimulating heart muscles, excluding parts and accessories7.5%0% or 5%units
9021 90Other7.5%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 20 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

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 160Hearing aidsNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 486Orthopaedic 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. 473Coronary stents and coronary stent systems for use with cardiac catheters5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 474Artificial kidney5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 475Blood glucose monitoring system (Glucometer) and test strips5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 476Patent Ductus Arteriosus / Atrial Se ptal Defect occlusion device5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 477Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 478Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479Disposable sterilized dialyzer or micro barrier of artificial kidney5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 5% or 12%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
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 disability1.2%—

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 20 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's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
9021.21.00.00Artificial teeth假牙2%China's provisional rate, lower than MFN4%13%13%None
9021.31.00.00Artificial joints人造关节2%China's provisional rate, lower than MFN4%13%13%None
9021.39.00.10Artificial heart valves人工心脏瓣膜1%China's provisional rate, lower than MFN4%13%13%None
9021.39.00.20Artificial blood vessels人造血管2%China's provisional rate, lower than MFN4%13%13%None
9021.39.00.90Other 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
9021.40.00.00Hearing aids, excluding parts and accessories助听器,不包括零件、附件1%China's provisional rate, lower than MFN4%13%13%None
9021.50.00.00Cardiac 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 origin0%13%13%AM
9021.90.11.00Vascular stents血管支架0%MFN rate (no APTA concession on this line)0%13%13%None
9021.90.19.00Other stents其他支架0%MFN rate (no APTA concession on this line)0%13%13%None
9021.90.90.00Other 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

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.