---
title: "HSN Code for Acupuncture Apparatus | HSN 90189041 GST Rate"
description: "Find HSN and GST Rates for 90189041 related to Acupuncture Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90189041/"
---

# HSN Code 90189041: Acupuncture Apparatus

- [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 : Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes : Anesthetic apparatus and instruments | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90189041 ?

It includes Defibrillators

### Does packaging or labelling change the GST for Acupuncture Apparatus?

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 Acupuncture Apparatus?

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

### Do e‑way bill and e‑invoice apply for Acupuncture Apparatus?

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.

### Can we claim ITC on inputs used to trade Acupuncture Apparatus?

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

### How much GST applies to Acupuncture Apparatus?

Under HSN 90189041, Acupuncture Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90189041 (FY 2024-25)

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

- Exports: ₹18 Cr (+18.82% YoY) — 0.0005% of India's total exports
- Imports: ₹177 Cr (+0.99% YoY) — 0.0029% of India's total imports
- Trade balance: −₹159 Cr (Deficit); surplus rank #11157 of 12657 HSN codes
- Share of Sub-Chapter 9018: 0.15% of its exports; import side 0.75%
- Rank within Sub-Chapter 9018: #26 of 49 by export value; import-side #22

### Key metrics

- Export CAGR: 9.45% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5021 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +78.95% in FY 2020-21
- Contribution to Sub-Ch. 9018: 0.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90189041

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 | 10.43 | 0.0005% | — | 0.18% | 201.07 | 0.0056% | — | 1.63% | −190.64 | #4948 |
| FY 2019-20 | 10.83 | 0.0005% | +3.84% | 0.15% | 145.14 | 0.0043% | −27.82% | 1.16% | −134.31 | #4904 |
| FY 2020-21 | 19.38 | 0.0009% | +78.95% | 0.28% | 120.06 | 0.0041% | −17.28% | 1.11% | −100.68 | #4228 |
| FY 2021-22 | 16.74 | 0.0005% | −13.62% | 0.21% | 182.02 | 0.0040% | +51.61% | 1.11% | −165.28 | #4824 |
| FY 2022-23 | 15.78 | 0.0004% | −5.73% | 0.16% | 191.53 | 0.0033% | +5.22% | 1.02% | −175.75 | #4996 |
| FY 2023-24 | 15.09 | 0.0004% | −4.37% | 0.13% | 175.44 | 0.0031% | −8.40% | 0.82% | −160.35 | #5161 |
| FY 2024-25 | 17.93 | 0.0005% | +18.82% | 0.15% | 177.18 | 0.0029% | +0.99% | 0.75% | −159.25 | #5021 |

- CAGR (7-year): exports 9.45%/yr, imports -2.09%/yr (consistently Deficit)

## Key trade insights: HSN Code 90189041 export-import analysis

### Consistent export growth: 9.45% CAGR over 7 years

India's exports under HSN Code 90189041 have grown at a compound annual rate of 9.45% over 7 fiscal years, rising from ₹10.43 Crore in FY 2018-19 to ₹17.93 Crore in FY 2024-25.

### HSN Code 90189041 ranked #5021 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90189041 ranks #5021 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #26 of 49. By trade surplus, it ranks #11157 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 90189041 exports

The strongest single-year export movement for HSN Code 90189041 was recorded in FY 2020-21, when exports surged by 78.95% over the prior year.

### India records a trade deficit of ₹159.25 Crore in HSN Code 90189041 goods

In FY 2024-25, India's imports of ₹177.18 Cr exceeded exports of ₹17.93 Cr, resulting in a trade deficit of ₹159.25 Crore — ranking #11157 of 12657 by surplus magnitude.

### Import growth of -2.09% CAGR signals stable import dependency for Acupuncture Apparatus

India's imports under HSN Code 90189041 have grown at -2.09% CAGR, reaching ₹177.18 Crore in FY 2024-25.

### HSN Code 90189041 contributes 0.15% of Sub-Chapter 9018 exports — ranked #26

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189041 ranks #26 by export value — accounting for 0.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.75% share (rank #22).

## 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 |
| #26 | HSN Code 90189041: Acupuncture Apparatus (this hsn code) | ₹18 Cr |