Medical grade oxygen and other oxygen, in cylinders or liquid form.
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Medical Oxygen falls under HSN 2804, in chapter 28 (Inorganic chemicals).
All oxygen is subheading 280440, but the rate depends on the grade: medical grade oxygen is 5% and industrial oxygen 18%. The cylinder itself, if sold, is a steel container of heading 7311. Oxygen concentrators are breathing apparatus of 9019.
| Code | Description |
|---|---|
| 280440 | Oxygen |
The GST rate on medical oxygen is 5%. Before 22 September 2025 it was 12%. 5% on medical grade oxygen (12% before 22 September 2025). Industrial oxygen of the same subheading is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 2804 |
| Above Rs 5 crore | 6 on every invoice | 280440 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 28 |
Here is how a line for medical oxygen looks on a tax invoice within one state: 10 × cylinder at Rs 450.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Medical Oxygen | 2804 | 10 × cylinder | 450.00 | 4,500.00 | 112.50 | 112.50 | 4,725.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 225.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 28 (Inorganic chemicals) covers: Acids, alkalis, gases and other inorganic compounds.
Other pages in chapter 28
Products often bought, sold or invoiced together with medical oxygen:
Medical Oxygen falls under HSN 2804: medical grade oxygen and other oxygen, in cylinders or liquid form. Common 6 digit codes are 280440 for oxygen.
5% on medical grade oxygen (12% before 22 September 2025). Industrial oxygen of the same subheading is 18%.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 2804 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 280440, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.