---
title: "HSN Code for Heart-lung machines: Other | HSN 90189093 GST Rate"
description: "Find HSN and GST Rates for 90189093 related to Heart-lung machines: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90189093/"
---

# HSN Code 90189093: Heart-lung machines: Other

- [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 : Other : Heart-lung machines | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90189093 ?

It includes Mechano-Therapy Appliance

### Do e‑way bill and e‑invoice apply for Heart-lung machines: Other?

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.

### How much GST applies to Heart-lung machines: Other?

Under HSN 90189093, Heart-lung machines: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Heart-lung machines: Other?

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 Heart-lung machines: Other?

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 Heart-lung machines: Other?

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

## India's trade performance: HSN Code 90189093 (FY 2024-25)

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

- Exports: ₹21 Cr (+374.28% YoY) — 0.0006% of India's total exports
- Imports: ₹70 Cr (−38.11% YoY) — 0.0012% of India's total imports
- Trade balance: −₹49 Cr (Deficit); surplus rank #10231 of 12657 HSN codes
- Share of Sub-Chapter 9018: 0.18% of its exports; import side 0.30%
- Rank within Sub-Chapter 9018: #24 of 49 by export value; import-side #28

### Key metrics

- Export CAGR: 97.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4784 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +436.11% in FY 2019-20
- Contribution to Sub-Ch. 9018: 0.18% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90189093

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 Crore | 0.0000% | — | 0.01% | 74.36 | 0.0021% | — | 0.60% | −74.00 | #8417 |
| FY 2019-20 | 1.93 | 0.0001% | +436.11% | 0.03% | 76.75 | 0.0023% | +3.21% | 0.61% | −74.82 | #6968 |
| FY 2020-21 | 2.68 | 0.0001% | +38.86% | 0.04% | 48.23 | 0.0017% | −37.16% | 0.45% | −45.55 | #6668 |
| FY 2021-22 | 2.58 | 0.0001% | −3.73% | 0.03% | 84.55 | 0.0018% | +75.31% | 0.51% | −81.97 | #7064 |
| FY 2022-23 | 2.64 | 0.0001% | +2.33% | 0.03% | 94.76 | 0.0016% | +12.08% | 0.50% | −92.12 | #7135 |
| FY 2023-24 | 4.51 | 0.0001% | +70.83% | 0.04% | 113.35 | 0.0020% | +19.62% | 0.53% | −108.84 | #6695 |
| FY 2024-25 | 21.39 | 0.0006% | +374.28% | 0.18% | 70.15 | 0.0012% | −38.11% | 0.30% | −48.76 | #4784 |

- CAGR (7-year): exports 97.54%/yr, imports -0.97%/yr (consistently Deficit)

## Key trade insights: HSN Code 90189093 export-import analysis

### Consistent export growth: 97.54% CAGR over 7 years

India's exports under HSN Code 90189093 have grown at a compound annual rate of 97.54% over 7 fiscal years, rising from ₹0.36 Crore in FY 2018-19 to ₹21.39 Crore in FY 2024-25.

### HSN Code 90189093 ranked #4784 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90189093 ranks #4784 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #24 of 49. By trade surplus, it ranks #10231 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 90189093 exports

The strongest single-year export movement for HSN Code 90189093 was recorded in FY 2019-20, when exports surged by 436.11% over the prior year.

### India records a trade deficit of ₹48.76 Crore in HSN Code 90189093 goods

In FY 2024-25, India's imports of ₹70.15 Cr exceeded exports of ₹21.39 Cr, resulting in a trade deficit of ₹48.76 Crore — ranking #10231 of 12657 by surplus magnitude.

### Import growth of -0.97% CAGR signals stable import dependency for Heart-lung machines: Other

India's imports under HSN Code 90189093 have grown at -0.97% CAGR, reaching ₹70.15 Crore in FY 2024-25.

### HSN Code 90189093 contributes 0.18% of Sub-Chapter 9018 exports — ranked #24

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189093 ranks #24 by export value — accounting for 0.18% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.30% share (rank #28).

## 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 |
| #24 | HSN Code 90189093: Heart-lung machines: Other (this hsn code) | ₹21 Cr |