---
title: "HSN Code for Bone Saws/Drills/Trepines | HSN 90189021 GST Rate"
description: "Find HSN and GST Rates for 90189021 related to Bone Saws/Drills/Trepines with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90189021/"
---

# HSN Code 90189021: Bone Saws/Drills/Trepines

- [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 : Surgical tools : Bone saws, drills and trephines | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90189021 ?

It includes Blood Transfusion Apparatus

### Any common misclassification issue with Bone Saws/Drills/Trepines?

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

### Does packaging or labelling change the GST for Bone Saws/Drills/Trepines?

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 Bone Saws/Drills/Trepines?

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 Bone Saws/Drills/Trepines is sold with other items?

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

### How much GST applies to Bone Saws/Drills/Trepines?

Under HSN 90189021, Bone Saws/Drills/Trepines attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90189021 (FY 2024-25)

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

- Exports: ₹8 Cr (+79.14% YoY) — 0.0002% of India's total exports
- Imports: ₹23 Cr (+28.18% YoY) — 0.0004% of India's total imports
- Trade balance: −₹15 Cr (Deficit); surplus rank #9330 of 12657 HSN codes
- Share of Sub-Chapter 9018: 0.07% of its exports; import side 0.10%
- Rank within Sub-Chapter 9018: #30 of 49 by export value; import-side #38

### Key metrics

- Export CAGR: 13.39% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6010 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +79.14% in FY 2024-25
- Contribution to Sub-Ch. 9018: 0.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90189021

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 | 3.92 | 0.0002% | — | 0.07% | 11.18 | 0.0003% | — | 0.09% | −7.26 | #6161 |
| FY 2019-20 | 2.57 | 0.0001% | −34.44% | 0.04% | 9.85 | 0.0003% | −11.90% | 0.08% | −7.28 | #6657 |
| FY 2020-21 | 3.21 | 0.0001% | +24.90% | 0.05% | 14.65 | 0.0005% | +48.73% | 0.14% | −11.44 | #6476 |
| FY 2021-22 | 3.88 | 0.0001% | +20.87% | 0.05% | 11.64 | 0.0003% | −20.55% | 0.07% | −7.76 | #6653 |
| FY 2022-23 | 4.52 | 0.0001% | +16.49% | 0.04% | 18.67 | 0.0003% | +60.40% | 0.10% | −14.15 | #6561 |
| FY 2023-24 | 4.65 | 0.0001% | +2.88% | 0.04% | 17.85 | 0.0003% | −4.39% | 0.08% | −13.20 | #6655 |
| FY 2024-25 | 8.33 | 0.0002% | +79.14% | 0.07% | 22.88 | 0.0004% | +28.18% | 0.10% | −14.55 | #6010 |

- CAGR (7-year): exports 13.39%/yr, imports 12.68%/yr (consistently Deficit)

## Key trade insights: HSN Code 90189021 export-import analysis

### Consistent export growth: 13.39% CAGR over 7 years

India's exports under HSN Code 90189021 have grown at a compound annual rate of 13.39% over 7 fiscal years, rising from ₹3.92 Crore in FY 2018-19 to ₹8.33 Crore in FY 2024-25.

### HSN Code 90189021 ranked #6010 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90189021 ranks #6010 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #30 of 49. By trade surplus, it ranks #9330 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 90189021 exports

The strongest single-year export movement for HSN Code 90189021 was recorded in FY 2024-25, when exports surged by 79.14% over the prior year.

### India records a trade deficit of ₹14.55 Crore in HSN Code 90189021 goods

In FY 2024-25, India's imports of ₹22.88 Cr exceeded exports of ₹8.33 Cr, resulting in a trade deficit of ₹14.55 Crore — ranking #9330 of 12657 by surplus magnitude.

### Import growth of 12.68% CAGR signals rising demand for Bone Saws/Drills/Trepines

India's imports under HSN Code 90189021 have grown at 12.68% CAGR, reaching ₹22.88 Crore in FY 2024-25.

### HSN Code 90189021 contributes 0.07% of Sub-Chapter 9018 exports — ranked #30

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189021 ranks #30 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.10% share (rank #38).

## 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 |
| #30 | HSN Code 90189021: Bone Saws/Drills/Trepines (this hsn code) | ₹8 Cr |