--- title: "HSN Code for Surgical Tools: Knives, Scissors, Blades - Other Instruments | HSN 90189022 GST Rate" description: "Find HSN and GST Rates for 90189022 related to Surgical Tools: Knives, Scissors, Blades - Other Instruments with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90189022/" --- # HSN Code 90189022: Surgical Tools: Knives, Scissors, Blades - Other 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 instruments and appliances : Surgical tools : Knives, scissors and blades | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90189022 ? It includes Acupuncture Apparatus ### How much GST applies to Surgical Tools: Knives, Scissors, Blades - Other Instruments? Under HSN 90189022, Surgical Tools: Knives, Scissors, Blades - Other Instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Surgical Tools: Knives, Scissors, Blades - Other 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. ### Any common misclassification issue with Surgical Tools: Knives, Scissors, Blades - Other Instruments? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Surgical Tools: Knives, Scissors, Blades - Other Instruments? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Surgical Tools: Knives, Scissors, Blades - Other Instruments is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Surgical Tools: Knives, Scissors, Blades - Other Instruments; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Surgical Tools: Knives, Scissors, Blades - Other 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. ## India's trade performance: HSN Code 90189022 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹369 Cr (+13.52% YoY) — 0.0100% of India's total exports - Imports: ₹161 Cr (+40.32% YoY) — 0.0027% of India's total imports - Trade balance: ₹208 Cr (Surplus); surplus rank #1125 of 12657 HSN codes - Share of Sub-Chapter 9018: 3.02% of its exports; import side 0.68% - Rank within Sub-Chapter 9018: #12 of 49 by export value; import-side #23 ### Key metrics - Export CAGR: 12.17% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1254 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +26.14% in FY 2021-22 - Contribution to Sub-Ch. 9018: 3.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90189022 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 | 185.04 | 0.0081% | — | 3.21% | 61.28 | 0.0017% | — | 0.50% | +123.76 | #1384 | | FY 2019-20 | 182.42 | 0.0083% | −1.42% | 2.61% | 75.08 | 0.0022% | +22.52% | 0.60% | +107.34 | #1399 | | FY 2020-21 | 182.83 | 0.0085% | +0.22% | 2.62% | 47.50 | 0.0016% | −36.73% | 0.44% | +135.33 | #1449 | | FY 2021-22 | 230.63 | 0.0073% | +26.14% | 2.83% | 78.85 | 0.0017% | +66.00% | 0.48% | +151.78 | #1517 | | FY 2022-23 | 290.46 | 0.0080% | +25.94% | 2.87% | 112.19 | 0.0020% | +42.28% | 0.60% | +178.27 | #1360 | | FY 2023-24 | 324.71 | 0.0090% | +11.79% | 2.77% | 114.77 | 0.0020% | +2.30% | 0.54% | +209.94 | #1318 | | FY 2024-25 | 368.61 | 0.0100% | +13.52% | 3.02% | 161.04 | 0.0027% | +40.32% | 0.68% | +207.57 | #1254 | - CAGR (7-year): exports 12.17%/yr, imports 17.47%/yr (consistently Surplus) ## Key trade insights: HSN Code 90189022 export-import analysis ### Consistent export growth: 12.17% CAGR over 7 years India's exports under HSN Code 90189022 have grown at a compound annual rate of 12.17% over 7 fiscal years, rising from ₹185.04 Crore in FY 2018-19 to ₹368.61 Crore in FY 2024-25. ### HSN Code 90189022 ranked #1254 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90189022 ranks #1254 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #12 of 49. By trade surplus, it ranks #1125 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 90189022 exports The strongest single-year export movement for HSN Code 90189022 was recorded in FY 2021-22, when exports surged by 26.14% over the prior year. ### India maintains a trade surplus of ₹207.57 Crore in HSN Code 90189022 goods In FY 2024-25, India's exports of ₹368.61 Cr exceeded imports of ₹161.04 Cr, resulting in a trade surplus of ₹207.57 Crore — ranking #1125 of 12657 by surplus magnitude. ### Import growth of 17.47% CAGR signals rising demand for Surgical Tools: Knives, Scissors, Blades - Other Instruments India's imports under HSN Code 90189022 have grown at 17.47% CAGR, reaching ₹161.04 Crore in FY 2024-25. ### HSN Code 90189022 contributes 3.02% of Sub-Chapter 9018 exports — ranked #12 Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189022 ranks #12 by export value — accounting for 3.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.68% share (rank #23). ## 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 | | #12 | HSN Code 90189022: Surgical Tools: Knives, Scissors, Blades - Other Instruments (this hsn code) | ₹369 Cr |