---
title: "HSN Code for Dental Drill Engines | HSN 90184100 GST Rate"
description: "Find HSN and GST Rates for 90184100 related to Dental Drill Engines with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90184100/"
---

# HSN Code 90184100: Dental Drill Engines

- [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 |
| --- | --- | --- | --- | --- |
| Other instruments and appliances, used in dental sciences : Dental drill engines, whether or not combined on a single base with other dental equipment | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90184100 ?

It includes Stethoscopes

### Do e‑way bill and e‑invoice apply for Dental Drill Engines?

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.

### Any common misclassification issue with Dental Drill Engines?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Dental Drill Engines is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Dental Drill Engines; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Dental Drill Engines?

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 Dental Drill Engines?

Under HSN 90184100, Dental Drill Engines attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Dental Drill Engines?

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.

## India's trade performance: HSN Code 90184100 (FY 2024-25)

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

- Exports: < ₹1 Crore (−71.43% YoY) — 0.0000% of India's total exports
- Imports: ₹17 Cr (−28.53% YoY) — 0.0003% of India's total imports
- Trade balance: −₹17 Cr (Deficit); surplus rank #9444 of 12657 HSN codes
- Share of Sub-Chapter 9018: 0.00% of its exports; import side 0.07%
- Rank within Sub-Chapter 9018: #47 of 49 by export value; import-side #40

### Key metrics

- Export CAGR: -12.64% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9672 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +333.33% in FY 2021-22
- Contribution to Sub-Ch. 9018: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90184100

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 | < ₹1 Crore | 0.0000% | — | 0.00% | 5.98 | 0.0002% | — | 0.05% | −5.71 | #8626 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +251.85% | 0.01% | 3.46 | 0.0001% | −42.14% | 0.03% | −2.51 | #7661 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −93.68% | 0.00% | 3.83 | 0.0001% | +10.69% | 0.04% | −3.77 | #9473 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +333.33% | 0.00% | 8.25 | 0.0002% | +115.40% | 0.05% | −7.99 | #9031 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +46.15% | 0.00% | 9.98 | 0.0002% | +20.97% | 0.05% | −9.60 | #8901 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +10.53% | 0.00% | 24.01 | 0.0004% | +140.58% | 0.11% | −23.59 | #8938 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −71.43% | 0.00% | 17.16 | 0.0003% | −28.53% | 0.07% | −17.04 | #9672 |

- CAGR (7-year): exports -12.64%/yr, imports 19.21%/yr (consistently Deficit)

## Key trade insights: HSN Code 90184100 export-import analysis

### Export decline: -12.64% CAGR over 7 years

India's exports under HSN Code 90184100 have declined at a compound annual rate of -12.64% over 7 fiscal years, falling from ₹0.27 Crore in FY 2018-19 to ₹0.12 Crore in FY 2024-25.

### HSN Code 90184100 ranked #9672 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90184100 ranks #9672 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #47 of 49. By trade surplus, it ranks #9444 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90184100 exports

The strongest single-year export movement for HSN Code 90184100 was recorded in FY 2021-22, when exports surged by 333.33% over the prior year.

### India records a trade deficit of ₹17.04 Crore in HSN Code 90184100 goods

In FY 2024-25, India's imports of ₹17.16 Cr exceeded exports of ₹0.12 Cr, resulting in a trade deficit of ₹17.04 Crore — ranking #9444 of 12657 by surplus magnitude.

### Import growth of 19.21% CAGR signals rising demand for Dental Drill Engines

India's imports under HSN Code 90184100 have grown at 19.21% CAGR, reaching ₹17.16 Crore in FY 2024-25.

### HSN Code 90184100 contributes 0.00% of Sub-Chapter 9018 exports — ranked #47

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90184100 ranks #47 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.07% share (rank #40).

## 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 |
| #47 | HSN Code 90184100: Dental Drill Engines (this hsn code) | < ₹1 Crore |