---
title: "HSN Code for Surgical tools | HSN 90189029 GST Rate"
description: "Find HSN and GST Rates for 90189029 related to Surgical tools with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90189029/"
---

# HSN Code 90189029: Surgical tools

- [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 : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90189029 ?

It includes Hilerial or venous shunts

### How much GST applies to Surgical tools?

Under HSN 90189029, Surgical tools attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Surgical tools is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Surgical tools; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Surgical tools?

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 Surgical tools?

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 Surgical tools?

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 90189029 (FY 2024-25)

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

- Exports: ₹296 Cr (+4.65% YoY) — 0.0080% of India's total exports
- Imports: ₹1,673 Cr (+41.53% YoY) — 0.0275% of India's total imports
- Trade balance: −₹1,376 Cr (Deficit); surplus rank #12319 of 12657 HSN codes
- Share of Sub-Chapter 9018: 2.43% of its exports; import side 7.06%
- Rank within Sub-Chapter 9018: #13 of 49 by export value; import-side #5

### Key metrics

- Export CAGR: 18.05% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1459 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +37.68% in FY 2021-22
- Contribution to Sub-Ch. 9018: 2.43% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90189029

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 | 109.47 | 0.0048% | — | 1.90% | 1,000.05 | 0.0279% | — | 8.10% | −890.58 | #1906 |
| FY 2019-20 | 141.11 | 0.0064% | +28.90% | 2.02% | 962.33 | 0.0287% | −3.77% | 7.69% | −821.22 | #1638 |
| FY 2020-21 | 188.21 | 0.0088% | +33.38% | 2.70% | 523.41 | 0.0180% | −45.61% | 4.85% | −335.20 | #1429 |
| FY 2021-22 | 259.12 | 0.0083% | +37.68% | 3.18% | 904.98 | 0.0198% | +72.90% | 5.51% | −645.86 | #1398 |
| FY 2022-23 | 245.35 | 0.0068% | −5.31% | 2.42% | 1,209.12 | 0.0210% | +33.61% | 6.44% | −963.77 | #1523 |
| FY 2023-24 | 283.09 | 0.0078% | +15.38% | 2.41% | 1,181.83 | 0.0210% | −2.26% | 5.52% | −898.74 | #1434 |
| FY 2024-25 | 296.25 | 0.0080% | +4.65% | 2.43% | 1,672.60 | 0.0275% | +41.53% | 7.06% | −1,376.35 | #1459 |

- CAGR (7-year): exports 18.05%/yr, imports 8.95%/yr (consistently Deficit)

## Key trade insights: HSN Code 90189029 export-import analysis

### Consistent export growth: 18.05% CAGR over 7 years

India's exports under HSN Code 90189029 have grown at a compound annual rate of 18.05% over 7 fiscal years, rising from ₹109.47 Crore in FY 2018-19 to ₹296.25 Crore in FY 2024-25.

### HSN Code 90189029 ranked #1459 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90189029 ranks #1459 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #13 of 49. By trade surplus, it ranks #12319 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90189029 exports

The strongest single-year export movement for HSN Code 90189029 was recorded in FY 2021-22, when exports surged by 37.68% over the prior year.

### India records a trade deficit of ₹1,376.35 Crore in HSN Code 90189029 goods

In FY 2024-25, India's imports of ₹1,672.60 Cr exceeded exports of ₹296.25 Cr, resulting in a trade deficit of ₹1,376.35 Crore — ranking #12319 of 12657 by surplus magnitude.

### Import growth of 8.95% CAGR signals stable import dependency for Surgical tools

India's imports under HSN Code 90189029 have grown at 8.95% CAGR, reaching ₹1,672.60 Crore in FY 2024-25.

### HSN Code 90189029 contributes 2.43% of Sub-Chapter 9018 exports — ranked #13

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189029 ranks #13 by export value — accounting for 2.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.06% share (rank #5).

## 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 |
| #13 | HSN Code 90189029: Surgical tools (this hsn code) | ₹296 Cr |