---
title: "HSN Code for Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets | HSN 90189025 GST Rate"
description: "Find HSN and GST Rates for 90189025 related to Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90189025/"
---

# HSN Code 90189025: Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets

- [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 : Retractors, spatulaprobes, hooks dialators, sounds, mallets | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90189025 ?

It includes Endoscopes

### Can we claim ITC on inputs used to trade Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets?

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.

### Does packaging or labelling change the GST for Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets?

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.

### Any common misclassification issue with Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets?

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

### How much GST applies to Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets?

Under HSN 90189025, Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90189025 (FY 2024-25)

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

- Exports: ₹3 Cr (+34.52% YoY) — 0.0001% of India's total exports
- Imports: ₹10 Cr (−33.59% YoY) — 0.0002% of India's total imports
- Trade balance: −₹8 Cr (Deficit); surplus rank #8879 of 12657 HSN codes
- Share of Sub-Chapter 9018: 0.02% of its exports; import side 0.04%
- Rank within Sub-Chapter 9018: #39 of 49 by export value; import-side #42

### Key metrics

- Export CAGR: 13.80% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7328 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +37.78% in FY 2022-23
- Contribution to Sub-Ch. 9018: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90189025

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 | 1.22 | 0.0001% | — | 0.02% | 6.03 | 0.0002% | — | 0.05% | −4.81 | #7439 |
| FY 2019-20 | 1.55 | 0.0001% | +27.05% | 0.02% | 5.85 | 0.0002% | −2.99% | 0.05% | −4.30 | #7195 |
| FY 2020-21 | 1.35 | 0.0001% | −12.90% | 0.02% | 5.66 | 0.0002% | −3.25% | 0.05% | −4.31 | #7389 |
| FY 2021-22 | 1.80 | 0.0001% | +33.33% | 0.02% | 7.41 | 0.0002% | +30.92% | 0.05% | −5.61 | #7440 |
| FY 2022-23 | 2.48 | 0.0001% | +37.78% | 0.02% | 10.10 | 0.0002% | +36.30% | 0.05% | −7.62 | #7196 |
| FY 2023-24 | 1.97 | 0.0001% | −20.56% | 0.02% | 15.45 | 0.0003% | +52.97% | 0.07% | −13.48 | #7593 |
| FY 2024-25 | 2.65 | 0.0001% | +34.52% | 0.02% | 10.26 | 0.0002% | −33.59% | 0.04% | −7.61 | #7328 |

- CAGR (7-year): exports 13.80%/yr, imports 9.26%/yr (consistently Deficit)

## Key trade insights: HSN Code 90189025 export-import analysis

### Consistent export growth: 13.80% CAGR over 7 years

India's exports under HSN Code 90189025 have grown at a compound annual rate of 13.80% over 7 fiscal years, rising from ₹1.22 Crore in FY 2018-19 to ₹2.65 Crore in FY 2024-25.

### HSN Code 90189025 ranked #7328 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90189025 ranks #7328 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #39 of 49. By trade surplus, it ranks #8879 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 90189025 exports

The strongest single-year export movement for HSN Code 90189025 was recorded in FY 2022-23, when exports surged by 37.78% over the prior year.

### India records a trade deficit of ₹7.61 Crore in HSN Code 90189025 goods

In FY 2024-25, India's imports of ₹10.26 Cr exceeded exports of ₹2.65 Cr, resulting in a trade deficit of ₹7.61 Crore — ranking #8879 of 12657 by surplus magnitude.

### Import growth of 9.26% CAGR signals stable import dependency for Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets

India's imports under HSN Code 90189025 have grown at 9.26% CAGR, reaching ₹10.26 Crore in FY 2024-25.

### HSN Code 90189025 contributes 0.02% of Sub-Chapter 9018 exports — ranked #39

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189025 ranks #39 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #42).

## 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 |
| #39 | HSN Code 90189025: Retractors, Spatulas, Probes, Hooks, Dilators, Sounds, Mallets (this hsn code) | ₹3 Cr |