HSN Code 90185090: Ophthalmic instruments

HSN Code 90185090 represents Ophthalmic instruments under GST classification. This code helps businesses identify Ophthalmic instruments correctly for billing, taxation, and trade. With HSN Code 90185090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Ophthalmic instruments.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Description of Goods for HSN Code 90185090

HSN Code 90185090 relates to the following description.

Description of Goods

Other ophthalmic instruments and appliances : Other

Chapter

90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Sub Chapter

9018 - Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instrument

CGST

6%

SGST

6%

IGST

12%

CESS

0%

What does HSN Code 90185090 not include?

Ophthalmic instruments does not include products with the following descriptions.

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Electro-cardiographs

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Ultrasonic scanning apparatus : Linear ultrasound scanner

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Ultrasonic scanning apparatus : Other

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Magnetic resonance imaging apparatus

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Scientigraphic apparatus

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Other : Electro encephalographs

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Other : Echo cardiograph

Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters) : Other : Other

Syringes, needles, catheters, cannulae and the like : Syringes, with or without needles

Syringes, needles, catheters, cannulae and the like : Tubular metal needles and needles for sutures : Needles for suture

Syringes, needles, catheters, cannulae and the like : Tubular metal needles and needles for sutures : Hollow needles for injection, aspiration, biopsy and transfusion

Syringes, needles, catheters, cannulae and the like : Tubular metal needles and needles for sutures : Hilerio venus fistula needles

Syringes, needles, catheters, cannulae and the like : Other : Catheters (for urine, stool)

Syringes, needles, catheters, cannulae and the like : Other : Cardiac catheters

Syringes, needles, catheters, cannulae and the like : Other : Coronary stents and coronary stent systemsfor use with cardiac catheters

Other instruments and appliances, used in dental sciences : Dental drill engines, whether or not combined on a single base with other dental equipment

Other instruments and appliances : Diagnostic instruments and apparatus : Instrument and apparatus for measuring blood pressure

Other instruments and appliances : Diagnostic instruments and apparatus : Stethoscopes

Other instruments and appliances : Diagnostic instruments and apparatus : Other

Other instruments and appliances : Surgical tools : Bone saws, drills and trephines

Other instruments and appliances : Surgical tools : Knives, scissors and blades

Other instruments and appliances : Surgical tools : Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments

Other instruments and appliances : Surgical tools : Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters

Other instruments and appliances : Surgical tools : Retractors, spatulaprobes, hooks dialators, sounds, mallets

Other instruments and appliances : Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments : Renal dialysis equipment(artificial kidneys, kidney machines and dialysers)

Other instruments and appliances : Renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments : Blood tranfusion apparatus

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments - other instruments and appliances: - renal dialysis equipment, blood transfusion apparatus and haemofiltration instruments: haemofiltration instruments

Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : Anesthetic apparatus and instruments

Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : ENT precision instruments

Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : Acupuncture apparatus

Other instruments and appliances : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : Endoscopes

Other instruments and appliances : Other : Vetrasonic lithotripsy instruments

India’s Trade Performance — HSN Code 90185090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹282 Cr

+7.15% vs FY 2023-24

0.0077% of India’s total exports

India’s Imports

FY 2024-25

₹1,715 Cr

−0.60% vs FY 2023-24

0.0282% of India’s total imports

Trade Balance

FY 2024-25

−₹1,433 Cr

Trade Deficit

Surplus rank #12332 of 12657 HSN codes

% of Sub-Chapter 9018

FY 2024-25

2.31%

Share of Sub-Chapter 9018’s total exports in FY 2024-25

Import side: 7.24% of Sub-Chapter 9018’s imports

Rank Within Sub-Chapter 9018

FY 2024-25

#14 of 49

Position by export value among HSN codes in Sub-Chapter 9018

Import-side rank: #4 of 49

At a glance

10.37%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#1503

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+41.00%

Peak Growth Year

FY 2021-22 · strongest single-year move

2.31%

Contribution to Sub-Ch. 9018

Share of Sub-Chapter 9018 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1550

Balance

−936.06

Exports

156.11 ₹ Cr

0.0068% share

YoY

2.71% of Sub-Ch. 9018

Imports

1,092.17 ₹ Cr

0.0305% share

YoY

8.85% of Sub-Ch. 9018

FY 2019-20 Exp. Rank #1385

Balance

−942.37

Exports

186.28 ₹ Cr

0.0085% share

+19.33% YoY

2.66% of Sub-Ch. 9018

Imports

1,128.65 ₹ Cr

0.0337% share

+3.34% YoY

9.02% of Sub-Ch. 9018

FY 2020-21 Exp. Rank #1624

Balance

−494.52

Exports

154.91 ₹ Cr

0.0072% share

−16.84% YoY

2.22% of Sub-Ch. 9018

Imports

649.43 ₹ Cr

0.0223% share

−42.46% YoY

6.02% of Sub-Ch. 9018

FY 2021-22 Exp. Rank #1564

Balance

−850.91

Exports

218.42 ₹ Cr

0.0070% share

+41.00% YoY

2.68% of Sub-Ch. 9018

Imports

1,069.33 ₹ Cr

0.0234% share

+64.66% YoY

6.51% of Sub-Ch. 9018

FY 2022-23 Exp. Rank #1551

Balance

−1,289.51

Exports

238.49 ₹ Cr

0.0066% share

+9.19% YoY

2.35% of Sub-Ch. 9018

Imports

1,528.00 ₹ Cr

0.0266% share

+42.89% YoY

8.14% of Sub-Ch. 9018

FY 2023-24 Exp. Rank #1496

Balance

−1,462.07

Exports

263.33 ₹ Cr

0.0073% share

+10.42% YoY

2.24% of Sub-Ch. 9018

Imports

1,725.40 ₹ Cr

0.0307% share

+12.92% YoY

8.06% of Sub-Ch. 9018

FY 2024-25 Exp. Rank #1503

Balance

−1,432.83

Exports

282.17 ₹ Cr

0.0077% share

+7.15% YoY

2.31% of Sub-Ch. 9018

Imports

1,715.00 ₹ Cr

0.0282% share

−0.60% YoY

7.24% of Sub-Ch. 9018

CAGR · 7-Year

Exports

10.37% /yr

Imports

7.81% /yr

Consistently Deficit
Sub-Chapter 9018 total

reference, FY 2024-25

Export

₹12,199.10 Cr

Import

₹23,702.82 Cr

Trade Balance

−11,503.72

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Code 90185090 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.