---
title: "HSN Code for Ophthalmoscopes | HSN 90185010 GST Rate"
description: "Find HSN and GST Rates for 90185010 related to Ophthalmoscopes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90185010/"
---

# HSN Code 90185010: Ophthalmoscopes

- [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 ophthalmic instruments and appliances : Ophthalmoscopes | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90185010 ?

It includes Bone Saws/Drills/Trepines

### How should mixed supplies be billed when Ophthalmoscopes is sold with other items?

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

### Does packaging or labelling change the GST for Ophthalmoscopes?

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 Ophthalmoscopes?

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.

### Can we claim ITC on inputs used to trade Ophthalmoscopes?

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 Ophthalmoscopes?

Under HSN 90185010, Ophthalmoscopes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Ophthalmoscopes?

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

## India's trade performance: HSN Code 90185010 (FY 2024-25)

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

- Exports: ₹4 Cr (−31.05% YoY) — 0.0001% of India's total exports
- Imports: ₹84 Cr (−21.51% YoY) — 0.0014% of India's total imports
- Trade balance: −₹81 Cr (Deficit); surplus rank #10626 of 12657 HSN codes
- Share of Sub-Chapter 9018: 0.03% of its exports; import side 0.36%
- Rank within Sub-Chapter 9018: #36 of 49 by export value; import-side #27

### Key metrics

- Export CAGR: 10.95% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6956 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +135.41% in FY 2022-23
- Contribution to Sub-Ch. 9018: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90185010

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 | 2.00 | 0.0001% | — | 0.03% | 40.35 | 0.0011% | — | 0.33% | −38.35 | #6949 |
| FY 2019-20 | 3.33 | 0.0002% | +66.50% | 0.05% | 20.02 | 0.0006% | −50.38% | 0.16% | −16.69 | #6331 |
| FY 2020-21 | 1.80 | 0.0001% | −45.95% | 0.03% | 13.89 | 0.0005% | −30.62% | 0.13% | −12.09 | #7093 |
| FY 2021-22 | 2.09 | 0.0001% | +16.11% | 0.03% | 43.57 | 0.0010% | +213.68% | 0.27% | −41.48 | #7269 |
| FY 2022-23 | 4.92 | 0.0001% | +135.41% | 0.05% | 71.30 | 0.0012% | +63.64% | 0.38% | −66.38 | #6473 |
| FY 2023-24 | 5.41 | 0.0001% | +9.96% | 0.05% | 107.35 | 0.0019% | +50.56% | 0.50% | −101.94 | #6491 |
| FY 2024-25 | 3.73 | 0.0001% | −31.05% | 0.03% | 84.26 | 0.0014% | −21.51% | 0.36% | −80.53 | #6956 |

- CAGR (7-year): exports 10.95%/yr, imports 13.06%/yr (consistently Deficit)

## Key trade insights: HSN Code 90185010 export-import analysis

### Consistent export growth: 10.95% CAGR over 7 years

India's exports under HSN Code 90185010 have grown at a compound annual rate of 10.95% over 7 fiscal years, rising from ₹2.00 Crore in FY 2018-19 to ₹3.73 Crore in FY 2024-25.

### HSN Code 90185010 ranked #6956 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90185010 ranks #6956 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #36 of 49. By trade surplus, it ranks #10626 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 90185010 exports

The strongest single-year export movement for HSN Code 90185010 was recorded in FY 2022-23, when exports surged by 135.41% over the prior year.

### India records a trade deficit of ₹80.53 Crore in HSN Code 90185010 goods

In FY 2024-25, India's imports of ₹84.26 Cr exceeded exports of ₹3.73 Cr, resulting in a trade deficit of ₹80.53 Crore — ranking #10626 of 12657 by surplus magnitude.

### Import growth of 13.06% CAGR signals rising demand for Ophthalmoscopes

India's imports under HSN Code 90185010 have grown at 13.06% CAGR, reaching ₹84.26 Crore in FY 2024-25.

### HSN Code 90185010 contributes 0.03% of Sub-Chapter 9018 exports — ranked #36

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90185010 ranks #36 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.36% share (rank #27).

## 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 |
| #36 | HSN Code 90185010: Ophthalmoscopes (this hsn code) | ₹4 Cr |