---
title: "HSN Code for Endoscopes | HSN 90189044 GST Rate"
description: "Find HSN and GST Rates for 90189044 related to Endoscopes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90189044/"
---

# HSN Code 90189044: Endoscopes

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

## Frequently asked questions

### What products are classified under HSN 90189044 ?

It includes Vetrasonic Lithotripsy Instruments: Other Medical Devices

### Any common misclassification issue with Endoscopes?

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 Endoscopes?

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 Endoscopes?

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.

### Can we claim ITC on inputs used to trade Endoscopes?

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 Endoscopes?

Under HSN 90189044, Endoscopes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90189044 (FY 2024-25)

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

- Exports: ₹481 Cr (+7.87% YoY) — 0.0131% of India's total exports
- Imports: ₹811 Cr (+19.60% YoY) — 0.0133% of India's total imports
- Trade balance: −₹330 Cr (Deficit); surplus rank #11645 of 12657 HSN codes
- Share of Sub-Chapter 9018: 3.95% of its exports; import side 3.42%
- Rank within Sub-Chapter 9018: #9 of 49 by export value; import-side #10

### Key metrics

- Export CAGR: 19.15% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1045 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +38.51% in FY 2019-20
- Contribution to Sub-Ch. 9018: 3.95% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90189044

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 | 168.17 | 0.0074% | — | 2.92% | 363.23 | 0.0101% | — | 2.94% | −195.06 | #1481 |
| FY 2019-20 | 232.94 | 0.0106% | +38.51% | 3.33% | 379.82 | 0.0113% | +4.57% | 3.04% | −146.88 | #1196 |
| FY 2020-21 | 220.62 | 0.0103% | −5.29% | 3.16% | 309.83 | 0.0106% | −18.43% | 2.87% | −89.21 | #1268 |
| FY 2021-22 | 303.93 | 0.0097% | +37.76% | 3.73% | 426.97 | 0.0093% | +37.81% | 2.60% | −123.04 | #1284 |
| FY 2022-23 | 387.90 | 0.0107% | +27.63% | 3.83% | 540.87 | 0.0094% | +26.68% | 2.88% | −152.97 | #1111 |
| FY 2023-24 | 446.17 | 0.0123% | +15.02% | 3.80% | 678.07 | 0.0121% | +25.37% | 3.17% | −231.90 | #1053 |
| FY 2024-25 | 481.28 | 0.0131% | +7.87% | 3.95% | 810.97 | 0.0133% | +19.60% | 3.42% | −329.69 | #1045 |

- CAGR (7-year): exports 19.15%/yr, imports 14.32%/yr (consistently Deficit)

## Key trade insights: HSN Code 90189044 export-import analysis

### Consistent export growth: 19.15% CAGR over 7 years

India's exports under HSN Code 90189044 have grown at a compound annual rate of 19.15% over 7 fiscal years, rising from ₹168.17 Crore in FY 2018-19 to ₹481.28 Crore in FY 2024-25.

### HSN Code 90189044 ranked #1045 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90189044 ranks #1045 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #9 of 49. By trade surplus, it ranks #11645 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 90189044 exports

The strongest single-year export movement for HSN Code 90189044 was recorded in FY 2019-20, when exports surged by 38.51% over the prior year.

### India records a trade deficit of ₹329.69 Crore in HSN Code 90189044 goods

In FY 2024-25, India's imports of ₹810.97 Cr exceeded exports of ₹481.28 Cr, resulting in a trade deficit of ₹329.69 Crore — ranking #11645 of 12657 by surplus magnitude.

### Import growth of 14.32% CAGR signals rising demand for Endoscopes

India's imports under HSN Code 90189044 have grown at 14.32% CAGR, reaching ₹810.97 Crore in FY 2024-25.

### HSN Code 90189044 contributes 3.95% of Sub-Chapter 9018 exports — ranked #9

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189044 ranks #9 by export value — accounting for 3.95% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.42% share (rank #10).

## 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 (this hsn code) | ₹481 Cr |
| #10 | [HSN Code 90189032: Blood Transfusion Apparatus](https://busy.in/hsn/hsn-90189032/) | ₹471 Cr |