GoodsHSN 90 or any other Chapter
Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v) Braillers; and (vi) Artificial limbs — GST rate 5%
5%GST
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| HSN code | 90 or any other Chapter |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, parts of the following goods, namely: - (i) crutches; (ii) wheel chairs; (iii) walking frames; (iv) tricycles; (v) braillers; and (vi) artificial limbs classified under HSN 90 or any other Chapter attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST.