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of <h1>Orthopaedic appliances and intraocular lenses taxed at 5% GST from 22 September 2025 under tariff heading 9021</h1> Orthopaedic appliances classified under tariff heading 9021 - including crutches, surgical belts, trusses, splints, fracture appliances, artificial body parts, and other appliances worn, carried or implanted to compensate for defect or disability, and intraocular lenses (excluding hearing aids) - are subject to GST at 5% with effect from 22 September 2025, as reflected in the relevant rate schedule and associated notification.
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