GST rate and HSN code for glucometer
GST on a glucometer and its test strips is 5% from 22 September 2025, down from 12%. The schedule lists 'blood glucose monitoring system (glucometer) and test strips' under HSN Chapter 90 or any other chapter. Medical thermometers (9025) moved from 18% to 5%, and diagnostic kits from 12% to 5%.
HSN code and GST rate for glucometer
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Glucometers and test strips | 90 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 475 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Blood glucose monitoring system (glucometer) and test strips”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Glucometers and test strips | 12% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- The schedule entry reads "Chapter 90 or any other Chapter", so print the HSN on your supplier's invoice; the rate is 5%.
- Lancets sold separately: check their HSN.
- Thermometers: 9025 at 5%.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing strips at 12% or 18%.
- Billing a BP monitor at 18%; medical instruments of 9018 are 5%.
- Billing a fitness smartwatch at 5% because it reads heart rate.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on glucometer
What changed for glucometers in September 2025?
Glucometers and test strips went from 12% to 5% (PIB, Annexure I).
Is a BP machine 5%?
Instruments and appliances used in medical sciences (9018) are 5%, down from 12%.
What is the GST on pregnancy test kits?
Diagnostic kits and reagents (3822) are 5%, down from 12%.
More items in HSN chapter 90 and medicines and medical devices
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.