GST Framework for Medical Imaging Equipment
Understanding GST implications is crucial for hospital administrators and finance teams when procuring medical imaging equipment. This guide covers current GST rates, input tax credit eligibility, and compliance requirements for 2026.
Current GST Rates on Medical Imaging Equipment
| Equipment Category | HSN Code | GST Rate |
|---|---|---|
| MRI Scanners | 9018.13 | 12% |
| CT Scanners | 9022.12 | 12% |
| PET-CT Scanners | 9022.14 | 12% |
| Cathlab / Angiography | 9022.90 | 12% |
| Spare Parts & Coils | 9022.90 | 18% |
| Installation Services | 9987 | 18% |
| AMC/CMC Services | 9987 | 18% |
Input Tax Credit (ITC) Eligibility
Important: Healthcare services are exempt from GST, which impacts ITC availability.
- Hospitals (exempt healthcare): Cannot claim ITC on equipment purchases
- Standalone diagnostic centers: May claim ITC if providing taxable services
- Equipment financing: Lease payments include embedded ITC benefit
GST on Refurbished vs New Equipment
Refurbished equipment follows the same GST rate structure as new equipment. However, some considerations:
- GST applies on the transaction value, not the original price
- Import duty benefits may apply for equipment imported pre-refurbishment
- Margin scheme not applicable for capital goods
State-Specific Considerations
| State | Additional Benefits |
|---|---|
| Gujarat | 5-year SGST reimbursement for healthcare startups |
| Karnataka | Capital subsidy for Tier-2/3 healthcare investments |
| Tamil Nadu | Land cost subsidies in medical device parks |
| Maharashtra | Stamp duty exemption for hospital projects |
Documentation Requirements
- Tax invoice with HSN code and GST breakdown
- E-way bill for interstate transport
- Import documents (Bill of Entry, if applicable)
- Installation completion certificate
Note: GST regulations change frequently. Consult your CA for current applicability.
Fact-Checked by Ravi Rulania, CEO, Sunrays Medical
