---
title: "HSN Code for Ophthalmic instruments | HSN 90185090 GST Rate"
description: "Find HSN and GST Rates for 90185090 related to Ophthalmic instruments with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90185090/"
---

# HSN Code 90185090: Ophthalmic instruments

- [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 : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90185090 ?

It includes Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters

### Any common misclassification issue with Ophthalmic instruments?

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

### How much GST applies to Ophthalmic instruments?

Under HSN 90185090, Ophthalmic instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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

### Does packaging or labelling change the GST for Ophthalmic instruments?

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.

### Can we claim ITC on inputs used to trade Ophthalmic instruments?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Ophthalmic instruments?

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 90185090 (FY 2024-25)

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

- Exports: ₹282 Cr (+7.15% YoY) — 0.0077% of India's total exports
- Imports: ₹1,715 Cr (−0.60% YoY) — 0.0282% of India's total imports
- Trade balance: −₹1,433 Cr (Deficit); surplus rank #12332 of 12657 HSN codes
- Share of Sub-Chapter 9018: 2.31% of its exports; import side 7.24%
- Rank within Sub-Chapter 9018: #14 of 49 by export value; import-side #4

### Key metrics

- Export CAGR: 10.37% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1503 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +41.00% in FY 2021-22
- Contribution to Sub-Ch. 9018: 2.31% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90185090

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 | 156.11 | 0.0068% | — | 2.71% | 1,092.17 | 0.0305% | — | 8.85% | −936.06 | #1550 |
| FY 2019-20 | 186.28 | 0.0085% | +19.33% | 2.66% | 1,128.65 | 0.0337% | +3.34% | 9.02% | −942.37 | #1385 |
| FY 2020-21 | 154.91 | 0.0072% | −16.84% | 2.22% | 649.43 | 0.0223% | −42.46% | 6.02% | −494.52 | #1624 |
| FY 2021-22 | 218.42 | 0.0070% | +41.00% | 2.68% | 1,069.33 | 0.0234% | +64.66% | 6.51% | −850.91 | #1564 |
| FY 2022-23 | 238.49 | 0.0066% | +9.19% | 2.35% | 1,528.00 | 0.0266% | +42.89% | 8.14% | −1,289.51 | #1551 |
| FY 2023-24 | 263.33 | 0.0073% | +10.42% | 2.24% | 1,725.40 | 0.0307% | +12.92% | 8.06% | −1,462.07 | #1496 |
| FY 2024-25 | 282.17 | 0.0077% | +7.15% | 2.31% | 1,715.00 | 0.0282% | −0.60% | 7.24% | −1,432.83 | #1503 |

- CAGR (7-year): exports 10.37%/yr, imports 7.81%/yr (consistently Deficit)

## Key trade insights: HSN Code 90185090 export-import analysis

### Consistent export growth: 10.37% CAGR over 7 years

India's exports under HSN Code 90185090 have grown at a compound annual rate of 10.37% over 7 fiscal years, rising from ₹156.11 Crore in FY 2018-19 to ₹282.17 Crore in FY 2024-25.

### HSN Code 90185090 ranked #1503 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90185090 ranks #1503 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #14 of 49. By trade surplus, it ranks #12332 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90185090 exports

The strongest single-year export movement for HSN Code 90185090 was recorded in FY 2021-22, when exports surged by 41.00% over the prior year.

### India records a trade deficit of ₹1,432.83 Crore in HSN Code 90185090 goods

In FY 2024-25, India's imports of ₹1,715.00 Cr exceeded exports of ₹282.17 Cr, resulting in a trade deficit of ₹1,432.83 Crore — ranking #12332 of 12657 by surplus magnitude.

### Import growth of 7.81% CAGR signals stable import dependency for Ophthalmic instruments

India's imports under HSN Code 90185090 have grown at 7.81% CAGR, reaching ₹1,715.00 Crore in FY 2024-25.

### HSN Code 90185090 contributes 2.31% of Sub-Chapter 9018 exports — ranked #14

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90185090 ranks #14 by export value — accounting for 2.31% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.24% share (rank #4).

## 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 |
| #14 | HSN Code 90185090: Ophthalmic instruments (this hsn code) | ₹282 Cr |