--- title: "HSN Code for Stethoscopes | HSN 90189012 GST Rate" description: "Find HSN and GST Rates for 90189012 related to Stethoscopes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90189012/" --- # HSN Code 90189012: Stethoscopes - [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 : Diagnostic instruments and apparatus : Stethoscopes | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90189012 ? It includes Surgical tools ### Can we claim ITC on inputs used to trade Stethoscopes? 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 Stethoscopes? Under HSN 90189012, Stethoscopes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Stethoscopes? 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. ### How should mixed supplies be billed when Stethoscopes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Stethoscopes; Nil for exempt items if applicable). ### Any common misclassification issue with Stethoscopes? 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 90189012 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (+70.25% YoY) — 0.0001% of India's total exports - Imports: ₹33 Cr (−28.86% YoY) — 0.0005% of India's total imports - Trade balance: −₹31 Cr (Deficit); surplus rank #9869 of 12657 HSN codes - Share of Sub-Chapter 9018: 0.02% of its exports; import side 0.14% - Rank within Sub-Chapter 9018: #42 of 49 by export value; import-side #33 ### Key metrics - Export CAGR: 11.02% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7570 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +70.25% in FY 2024-25 - Contribution to Sub-Ch. 9018: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90189012 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 | 1.10 | 0.0000% | — | 0.02% | 16.83 | 0.0005% | — | 0.14% | −15.73 | #7538 | | FY 2019-20 | 1.22 | 0.0001% | +10.91% | 0.02% | 31.23 | 0.0009% | +85.56% | 0.25% | −30.01 | #7406 | | FY 2020-21 | 1.27 | 0.0001% | +4.10% | 0.02% | 20.27 | 0.0007% | −35.09% | 0.19% | −19.00 | #7444 | | FY 2021-22 | 1.46 | 0.0000% | +14.96% | 0.02% | 48.63 | 0.0011% | +139.91% | 0.30% | −47.17 | #7646 | | FY 2022-23 | 1.52 | 0.0000% | +4.11% | 0.02% | 41.79 | 0.0007% | −14.07% | 0.22% | −40.27 | #7724 | | FY 2023-24 | 1.21 | 0.0000% | −20.39% | 0.01% | 46.67 | 0.0008% | +11.68% | 0.22% | −45.46 | #8073 | | FY 2024-25 | 2.06 | 0.0001% | +70.25% | 0.02% | 33.20 | 0.0005% | −28.86% | 0.14% | −31.14 | #7570 | - CAGR (7-year): exports 11.02%/yr, imports 11.99%/yr (consistently Deficit) ## Key trade insights: HSN Code 90189012 export-import analysis ### Consistent export growth: 11.02% CAGR over 7 years India's exports under HSN Code 90189012 have grown at a compound annual rate of 11.02% over 7 fiscal years, rising from ₹1.10 Crore in FY 2018-19 to ₹2.06 Crore in FY 2024-25. ### HSN Code 90189012 ranked #7570 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90189012 ranks #7570 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #42 of 49. By trade surplus, it ranks #9869 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90189012 exports The strongest single-year export movement for HSN Code 90189012 was recorded in FY 2024-25, when exports surged by 70.25% over the prior year. ### India records a trade deficit of ₹31.14 Crore in HSN Code 90189012 goods In FY 2024-25, India's imports of ₹33.20 Cr exceeded exports of ₹2.06 Cr, resulting in a trade deficit of ₹31.14 Crore — ranking #9869 of 12657 by surplus magnitude. ### Import growth of 11.99% CAGR signals rising demand for Stethoscopes India's imports under HSN Code 90189012 have grown at 11.99% CAGR, reaching ₹33.20 Crore in FY 2024-25. ### HSN Code 90189012 contributes 0.02% of Sub-Chapter 9018 exports — ranked #42 Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189012 ranks #42 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.14% share (rank #33). ## 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 | | #42 | HSN Code 90189012: Stethoscopes (this hsn code) | ₹2 Cr |