--- title: "HSN Code for Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters | HSN 90189024 GST Rate" description: "Find HSN and GST Rates for 90189024 related to Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90189024/" --- # HSN Code 90189024: Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters - [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 : Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90189024 ? It includes Telecom Measuring Instruments ### Can we claim ITC on inputs used to trade Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters? 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 Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters? 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. ### How should mixed supplies be billed when Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters; Nil for exempt items if applicable). ### How much GST applies to Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters? Under HSN 90189024, Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 90189024 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹3 Cr (+52.40% YoY) — 0.0001% of India's total exports - Imports: ₹19 Cr (+11.03% YoY) — 0.0003% of India's total imports - Trade balance: −₹16 Cr (Deficit); surplus rank #9413 of 12657 HSN codes - Share of Sub-Chapter 9018: 0.03% of its exports; import side 0.08% - Rank within Sub-Chapter 9018: #37 of 49 by export value; import-side #39 ### Key metrics - Export CAGR: 2.03% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7136 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +335.37% in FY 2021-22 - Contribution to Sub-Ch. 9018: 0.03% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90189024 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 | 2.81 | 0.0001% | — | 0.05% | 21.12 | 0.0006% | — | 0.17% | −18.31 | #6551 | | FY 2019-20 | 4.12 | 0.0002% | +46.62% | 0.06% | 19.89 | 0.0006% | −5.82% | 0.16% | −15.77 | #6085 | | FY 2020-21 | 1.64 | 0.0001% | −60.19% | 0.02% | 13.01 | 0.0004% | −34.59% | 0.12% | −11.37 | #7203 | | FY 2021-22 | 7.14 | 0.0002% | +335.37% | 0.09% | 19.97 | 0.0004% | +53.50% | 0.12% | −12.83 | #5910 | | FY 2022-23 | 2.82 | 0.0001% | −60.50% | 0.03% | 18.21 | 0.0003% | −8.81% | 0.10% | −15.39 | #7067 | | FY 2023-24 | 2.08 | 0.0001% | −26.24% | 0.02% | 17.40 | 0.0003% | −4.45% | 0.08% | −15.32 | #7537 | | FY 2024-25 | 3.17 | 0.0001% | +52.40% | 0.03% | 19.32 | 0.0003% | +11.03% | 0.08% | −16.15 | #7136 | - CAGR (7-year): exports 2.03%/yr, imports -1.47%/yr (consistently Deficit) ## Key trade insights: HSN Code 90189024 export-import analysis ### Consistent export growth: 2.03% CAGR over 7 years India's exports under HSN Code 90189024 have grown at a compound annual rate of 2.03% over 7 fiscal years, rising from ₹2.81 Crore in FY 2018-19 to ₹3.17 Crore in FY 2024-25. ### HSN Code 90189024 ranked #7136 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90189024 ranks #7136 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #37 of 49. By trade surplus, it ranks #9413 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 90189024 exports The strongest single-year export movement for HSN Code 90189024 was recorded in FY 2021-22, when exports surged by 335.37% over the prior year. ### India records a trade deficit of ₹16.15 Crore in HSN Code 90189024 goods In FY 2024-25, India's imports of ₹19.32 Cr exceeded exports of ₹3.17 Cr, resulting in a trade deficit of ₹16.15 Crore — ranking #9413 of 12657 by surplus magnitude. ### Import growth of -1.47% CAGR signals stable import dependency for Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters India's imports under HSN Code 90189024 have grown at -1.47% CAGR, reaching ₹19.32 Crore in FY 2024-25. ### HSN Code 90189024 contributes 0.03% of Sub-Chapter 9018 exports — ranked #37 Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189024 ranks #37 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.08% share (rank #39). ## 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 | | #37 | HSN Code 90189024: Chisels, Gauges, Elevators, Raspatones, Osteotomes, Bone Cutters (this hsn code) | ₹3 Cr |