---
title: "HSN Code for Ultra-Violet Or Infra-Red Ray Apparatus | HSN 90182000 GST Rate"
description: "Find HSN and GST Rates for 90182000 related to Ultra-Violet Or Infra-Red Ray Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90182000/"
---

# HSN Code 90182000: Ultra-Violet Or Infra-Red Ray 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 |
| --- | --- | --- | --- | --- |
| Ultra-violet or infra-red ray apparatus | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90182000 ?

It includes Coronary Stents/Stent Systems

### Any common misclassification issue with Ultra-Violet Or Infra-Red Ray 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 Ultra-Violet Or Infra-Red Ray 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 Ultra-Violet Or Infra-Red Ray Apparatus?

Under HSN 90182000, Ultra-Violet Or Infra-Red Ray Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Ultra-Violet Or Infra-Red Ray Apparatus is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ultra-Violet Or Infra-Red Ray Apparatus; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Ultra-Violet Or Infra-Red Ray 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.

### Do e‑way bill and e‑invoice apply for Ultra-Violet Or Infra-Red Ray 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.

## India's trade performance: HSN Code 90182000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹6 Cr (−48.54% YoY) — 0.0002% of India's total exports
- Imports: ₹15 Cr (+60.41% YoY) — 0.0002% of India's total imports
- Trade balance: −₹9 Cr (Deficit); surplus rank #9022 of 12657 HSN codes
- Share of Sub-Chapter 9018: 0.05% of its exports; import side 0.06%
- Rank within Sub-Chapter 9018: #32 of 49 by export value; import-side #41

### Key metrics

- Export CAGR: -5.48% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6435 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +44.68% in FY 2020-21
- Contribution to Sub-Ch. 9018: 0.05% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90182000

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 | 8.15 | 0.0004% | — | 0.14% | 19.00 | 0.0005% | — | 0.15% | −10.85 | #5247 |
| FY 2019-20 | 8.17 | 0.0004% | +0.25% | 0.12% | 25.22 | 0.0008% | +32.74% | 0.20% | −17.05 | #5259 |
| FY 2020-21 | 11.82 | 0.0005% | +44.68% | 0.17% | 13.85 | 0.0005% | −45.08% | 0.13% | −2.03 | #4857 |
| FY 2021-22 | 11.13 | 0.0004% | −5.84% | 0.14% | 13.08 | 0.0003% | −5.56% | 0.08% | −1.95 | #5341 |
| FY 2022-23 | 14.00 | 0.0004% | +25.79% | 0.14% | 13.12 | 0.0002% | +0.31% | 0.07% | +0.88 | #5170 |
| FY 2023-24 | 11.29 | 0.0003% | −19.36% | 0.10% | 9.37 | 0.0002% | −28.58% | 0.04% | +1.92 | #5570 |
| FY 2024-25 | 5.81 | 0.0002% | −48.54% | 0.05% | 15.03 | 0.0002% | +60.41% | 0.06% | −9.22 | #6435 |

- CAGR (7-year): exports -5.48%/yr, imports -3.83%/yr (consistently Deficit)

## Key trade insights: HSN Code 90182000 export-import analysis

### Export decline: -5.48% CAGR over 7 years

India's exports under HSN Code 90182000 have declined at a compound annual rate of -5.48% over 7 fiscal years, falling from ₹8.15 Crore in FY 2018-19 to ₹5.81 Crore in FY 2024-25.

### HSN Code 90182000 ranked #6435 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90182000 ranks #6435 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #32 of 49. By trade surplus, it ranks #9022 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 90182000 exports

The strongest single-year export movement for HSN Code 90182000 was recorded in FY 2020-21, when exports surged by 44.68% over the prior year.

### India records a trade deficit of ₹9.22 Crore in HSN Code 90182000 goods

In FY 2024-25, India's imports of ₹15.03 Cr exceeded exports of ₹5.81 Cr, resulting in a trade deficit of ₹9.22 Crore — ranking #9022 of 12657 by surplus magnitude.

### Import growth of -3.83% CAGR signals stable import dependency for Ultra-Violet Or Infra-Red Ray Apparatus

India's imports under HSN Code 90182000 have grown at -3.83% CAGR, reaching ₹15.03 Crore in FY 2024-25.

### HSN Code 90182000 contributes 0.05% of Sub-Chapter 9018 exports — ranked #32

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90182000 ranks #32 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.06% share (rank #41).

## 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](https://busy.in/hsn/hsn-90181300/) | ₹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 |
| #32 | HSN Code 90182000: Ultra-Violet Or Infra-Red Ray Apparatus (this hsn code) | ₹6 Cr |