--- title: "HSN Code for Magnetic resonance imaging apparatus | HSN 90181300 GST Rate" description: "Find HSN and GST Rates for 90181300 related to Magnetic resonance imaging apparatus with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90181300/" --- # HSN Code 90181300: Magnetic resonance imaging apparatus - [Section 18: Guide to HSN Section 18](https://busy.in/hsn/section-18/) - [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/) - [Sub-chapter 9018: Medical instruments](https://busy.in/hsn/sub-chapter-9018/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Magnetic resonance imaging apparatus | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90181300 ? It includes Suture Needles ### Any common misclassification issue with Magnetic resonance imaging apparatus? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Magnetic resonance imaging apparatus? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Magnetic resonance imaging apparatus? Under HSN 90181300, Magnetic resonance imaging apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Magnetic resonance imaging apparatus? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does packaging or labelling change the GST for Magnetic resonance imaging apparatus? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### How should mixed supplies be billed when Magnetic resonance imaging apparatus is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Magnetic resonance imaging apparatus; Nil for exempt items if applicable). ## India's trade performance: HSN Code 90181300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,308 Cr (+5.60% YoY) — 0.0356% of India's total exports - Imports: ₹2,756 Cr (+4.75% YoY) — 0.0454% of India's total imports - Trade balance: −₹1,447 Cr (Deficit); surplus rank #12336 of 12657 HSN codes - Share of Sub-Chapter 9018: 10.73% of its exports; import side 11.63% - Rank within Sub-Chapter 9018: #2 of 49 by export value; import-side #2 ### Key metrics - Export CAGR: 34.31% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #414 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +125.19% in FY 2022-23 - Contribution to Sub-Ch. 9018: 10.73% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90181300 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9018 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9018 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 222.94 | 0.0098% | — | 3.87% | 1,020.53 | 0.0285% | — | 8.27% | −797.59 | #1226 | | FY 2019-20 | 306.81 | 0.0139% | +37.62% | 4.39% | 897.19 | 0.0268% | −12.09% | 7.17% | −590.38 | #970 | | FY 2020-21 | 210.78 | 0.0098% | −31.30% | 3.02% | 728.27 | 0.0250% | −18.83% | 6.75% | −517.49 | #1309 | | FY 2021-22 | 419.61 | 0.0134% | +99.07% | 5.16% | 1,457.71 | 0.0319% | +100.16% | 8.87% | −1,038.10 | #990 | | FY 2022-23 | 944.90 | 0.0261% | +125.19% | 9.33% | 2,236.39 | 0.0389% | +53.42% | 11.91% | −1,291.49 | #527 | | FY 2023-24 | 1,239.11 | 0.0342% | +31.14% | 10.55% | 2,630.85 | 0.0468% | +17.64% | 12.29% | −1,391.74 | #409 | | FY 2024-25 | 1,308.49 | 0.0356% | +5.60% | 10.73% | 2,755.90 | 0.0454% | +4.75% | 11.63% | −1,447.41 | #414 | - CAGR (7-year): exports 34.31%/yr, imports 18.01%/yr (consistently Deficit) ## Key trade insights: HSN Code 90181300 export-import analysis ### Consistent export growth: 34.31% CAGR over 7 years India's exports under HSN Code 90181300 have grown at a compound annual rate of 34.31% over 7 fiscal years, rising from ₹222.94 Crore in FY 2018-19 to ₹1,308.49 Crore in FY 2024-25. ### HSN Code 90181300 ranked #414 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90181300 ranks #414 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #2 of 49. By trade surplus, it ranks #12336 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 90181300 exports The strongest single-year export movement for HSN Code 90181300 was recorded in FY 2022-23, when exports surged by 125.19% over the prior year. ### India records a trade deficit of ₹1,447.41 Crore in HSN Code 90181300 goods In FY 2024-25, India's imports of ₹2,755.90 Cr exceeded exports of ₹1,308.49 Cr, resulting in a trade deficit of ₹1,447.41 Crore — ranking #12336 of 12657 by surplus magnitude. ### Import growth of 18.01% CAGR signals rising demand for Magnetic resonance imaging apparatus India's imports under HSN Code 90181300 have grown at 18.01% CAGR, reaching ₹2,755.90 Crore in FY 2024-25. ### HSN Code 90181300 contributes 10.73% of Sub-Chapter 9018 exports — ranked #2 Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90181300 ranks #2 by export value — accounting for 10.73% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.63% share (rank #2). ## Related HSN Codes in Sub-Chapter 9018 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90183990: Syringes, needles, catheters](https://busy.in/hsn/hsn-90183990/) | ₹2,335 Cr | | #2 | HSN Code 90181300: Magnetic resonance imaging apparatus (this hsn code) | ₹1,308 Cr | | #3 | [HSN Code 90183930: Syringes, needles, catheters, cannulae and the like : Other : Cannulae](https://busy.in/hsn/hsn-90183930/) | ₹1,275 Cr | | #4 | [HSN Code 90189099: Other instruments and appliances](https://busy.in/hsn/hsn-90189099/) | ₹1,008 Cr | | #5 | [HSN Code 90189031: ENT Precision Instruments](https://busy.in/hsn/hsn-90189031/) | ₹662 Cr | | #6 | [HSN Code 90189019: Diagnostic Instruments & Appliances: Other](https://busy.in/hsn/hsn-90189019/) | ₹602 Cr | | #7 | [HSN Code 90181990: Electro-diagnostic apparatus (Other)](https://busy.in/hsn/hsn-90181990/) | ₹579 Cr | | #8 | [HSN Code 90183100: Syringes (with/without Needles)](https://busy.in/hsn/hsn-90183100/) | ₹482 Cr | | #9 | [HSN Code 90189044: Endoscopes](https://busy.in/hsn/hsn-90189044/) | ₹481 Cr | | #10 | [HSN Code 90189032: Blood Transfusion Apparatus](https://busy.in/hsn/hsn-90189032/) | ₹471 Cr |