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HSN Code 90189021: Bone Saws/Drills/Trepines

HSN Code 90189021 represents Bone Saws/Drills/Trepines under GST classification. This code helps businesses identify Bone Saws/Drills/Trepines correctly for billing, taxation, and trade. With HSN Code 90189021, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Bone Saws/Drills/Trepines.

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Description of Goods for HSN Code 90189021

HSN Code 90189021 relates to the following description.

Description of Goods

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

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

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 90189021 not include?

Bone Saws/Drills/Trepines does not include products with the following descriptions.

HSN Code 90181100

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

HSN Code 90181210

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

HSN Code 90181290

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

HSN Code 90181300

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

HSN Code 90181400

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

HSN Code 90181910

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

HSN Code 90181920

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

HSN Code 90181990

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

HSN Code 90183100

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

HSN Code 90183210

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

HSN Code 90183220

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

HSN Code 90183230

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

HSN Code 90183910

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

HSN Code 90183920

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

HSN Code 90183920

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

HSN Code 90184100

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

HSN Code 90189011

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

HSN Code 90189012

Other instruments and appliances : Diagnostic instruments and apparatus : Stethoscopes

HSN Code 90189019

Other instruments and appliances : Diagnostic instruments and apparatus : Other

HSN Code 90189022

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

HSN Code 90189023

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

HSN Code 90189024

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

HSN Code 90189025

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

HSN Code 90189031

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

HSN Code 90189032

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

HSN Code 90189033

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

HSN Code 90189041

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

HSN Code 90189042

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

HSN Code 90189043

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

HSN Code 90189044

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

HSN Code 90189097

Other instruments and appliances : Other : Vetrasonic lithotripsy instruments

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India’s Trade Performance — HSN Code 90189021 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹14 Cr

+63.99% vs FY 2024-25

0.0004% of India’s total exports

India’s Imports

FY 2025-26

₹46 Cr

+101.40% vs FY 2024-25

0.0007% of India’s total imports

Trade Balance

FY 2025-26

−₹32 Cr

Trade Deficit

Surplus rank #9962 of 12872 HSN codes

% of Sub-Chapter 9018

FY 2025-26

0.10%

Share of Sub-Chapter 9018’s total exports in FY 2025-26

Import side: 0.17% of Sub-Chapter 9018’s imports

Rank Within Sub-Chapter 9018

FY 2025-26

#28 of 49

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

Import-side rank: #31 of 49

At a glance

19.52%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#5579

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+79.14%

Peak Growth Year

FY 2024-25 · strongest single-year move

0.10%

Contribution to Sub-Ch. 9018

Share of Sub-Chapter 9018 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 90189021

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #6161

Balance

−7.26

Exports

3.92 ₹ Cr

0.0002% share

— YoY

0.07% of Sub-Ch. 9018

Imports

11.18 ₹ Cr

0.0003% share

— YoY

0.09% of Sub-Ch. 9018

FY 2019-20 Exp. Rank #6657

Balance

−7.28

Exports

2.57 ₹ Cr

0.0001% share

−34.44% YoY

0.04% of Sub-Ch. 9018

Imports

9.85 ₹ Cr

0.0003% share

−11.90% YoY

0.08% of Sub-Ch. 9018

FY 2020-21 Exp. Rank #6476

Balance

−11.44

Exports

3.21 ₹ Cr

0.0001% share

+24.90% YoY

0.05% of Sub-Ch. 9018

Imports

14.65 ₹ Cr

0.0005% share

+48.73% YoY

0.14% of Sub-Ch. 9018

FY 2021-22 Exp. Rank #6653

Balance

−7.76

Exports

3.88 ₹ Cr

0.0001% share

+20.87% YoY

0.05% of Sub-Ch. 9018

Imports

11.64 ₹ Cr

0.0003% share

−20.55% YoY

0.07% of Sub-Ch. 9018

FY 2022-23 Exp. Rank #6561

Balance

−14.15

Exports

4.52 ₹ Cr

0.0001% share

+16.49% YoY

0.04% of Sub-Ch. 9018

Imports

18.67 ₹ Cr

0.0003% share

+60.40% YoY

0.10% of Sub-Ch. 9018

FY 2023-24 Exp. Rank #6655

Balance

−13.20

Exports

4.65 ₹ Cr

0.0001% share

+2.88% YoY

0.04% of Sub-Ch. 9018

Imports

17.85 ₹ Cr

0.0003% share

−4.39% YoY

0.08% of Sub-Ch. 9018

FY 2024-25 Exp. Rank #6010

Balance

−14.55

Exports

8.33 ₹ Cr

0.0002% share

+79.14% YoY

0.07% of Sub-Ch. 9018

Imports

22.88 ₹ Cr

0.0004% share

+28.18% YoY

0.10% of Sub-Ch. 9018

FY 2025-26 Exp. Rank #5579

Balance

−32.42

Exports

13.66 ₹ Cr

0.0004% share

+63.99% YoY

0.10% of Sub-Ch. 9018

Imports

46.08 ₹ Cr

0.0007% share

+101.40% YoY

0.17% of Sub-Ch. 9018

CAGR · 8-Year

Exports

19.52% /yr

Imports

22.42% /yr

Consistently Deficit
Sub-Chapter 9018 total

reference, FY 2025-26

Export

₹13,256.08 Cr

Import

₹27,385.36 Cr

Trade Balance

−14,129.28

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

Key Trade Insights: HSN Code 90189021 Export-Import Analysis

Consistent Export Growth: 19.52% CAGR Over 8 Years

India's exports under HSN Code 90189021 have grown at a compound annual rate of 19.52% over 8 fiscal years, rising from ₹3.92 Crore in FY 2018-19 to ₹13.66 Crore in FY 2025-26.

HSN Code 90189021 Ranked #5579 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 90189021 ranks #5579 out of 12872 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #28 of 49. By trade surplus, it ranks #9962 of 12872.

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 ₹32.42 Crore in HSN Code 90189021 Goods

In FY 2025-26, India's imports of ₹46.08 Cr exceeded exports of ₹13.66 Cr, resulting in a trade deficit of ₹32.42 Crore — ranking #9962 of 12872 by surplus magnitude.

Import Growth of 22.42% CAGR Signals Rising Demand for Bone Saws/Drills/Trepines

India's imports under HSN Code 90189021 have grown at 22.42% CAGR, reaching ₹46.08 Crore in FY 2025-26.

HSN Code 90189021 Contributes 0.10% of Sub-Chapter 9018 Exports — Ranked #28

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189021 ranks #28 by export value — accounting for 0.10% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.17% share (rank #31).

Frequently Asked Questions

Clear answers to common queries about HSN Code 90189021 and GST compliance.

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.

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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.