---
title: "HSN Code for Defibrillators | HSN 90189094 GST Rate"
description: "Find HSN and GST Rates for 90189094 related to Defibrillators with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90189094/"
---

# HSN Code 90189094: Defibrillators

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

## Frequently asked questions

### What products are classified under HSN 90189094 ?

It includes Massage & Mechano-therapy Apparatus

### Do e‑way bill and e‑invoice apply for Defibrillators?

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.

### Any common misclassification issue with Defibrillators?

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

### Does packaging or labelling change the GST for Defibrillators?

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.

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

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

### How much GST applies to Defibrillators?

Under HSN 90189094, Defibrillators attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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

## India's trade performance: HSN Code 90189094 (FY 2024-25)

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

- Exports: ₹6 Cr (+29.12% YoY) — 0.0002% of India's total exports
- Imports: ₹121 Cr (+6.43% YoY) — 0.0020% of India's total imports
- Trade balance: −₹116 Cr (Deficit); surplus rank #10904 of 12657 HSN codes
- Share of Sub-Chapter 9018: 0.05% of its exports; import side 0.51%
- Rank within Sub-Chapter 9018: #33 of 49 by export value; import-side #26

### Key metrics

- Export CAGR: -2.33% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6447 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +166.20% in FY 2020-21
- Contribution to Sub-Ch. 9018: 0.05% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90189094

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 | 6.59 | 0.0003% | — | 0.11% | 145.88 | 0.0041% | — | 1.18% | −139.29 | #5506 |
| FY 2019-20 | 2.84 | 0.0001% | −56.90% | 0.04% | 136.13 | 0.0041% | −6.68% | 1.09% | −133.29 | #6537 |
| FY 2020-21 | 7.56 | 0.0004% | +166.20% | 0.11% | 138.34 | 0.0047% | +1.62% | 1.28% | −130.78 | #5418 |
| FY 2021-22 | 10.67 | 0.0003% | +41.14% | 0.13% | 162.97 | 0.0036% | +17.80% | 0.99% | −152.30 | #5398 |
| FY 2022-23 | 5.82 | 0.0002% | −45.45% | 0.06% | 199.73 | 0.0035% | +22.56% | 1.06% | −193.91 | #6285 |
| FY 2023-24 | 4.43 | 0.0001% | −23.88% | 0.04% | 114.14 | 0.0020% | −42.85% | 0.53% | −109.71 | #6719 |
| FY 2024-25 | 5.72 | 0.0002% | +29.12% | 0.05% | 121.48 | 0.0020% | +6.43% | 0.51% | −115.76 | #6447 |

- CAGR (7-year): exports -2.33%/yr, imports -3.00%/yr (consistently Deficit)

## Key trade insights: HSN Code 90189094 export-import analysis

### Export decline: -2.33% CAGR over 7 years

India's exports under HSN Code 90189094 have declined at a compound annual rate of -2.33% over 7 fiscal years, falling from ₹6.59 Crore in FY 2018-19 to ₹5.72 Crore in FY 2024-25.

### HSN Code 90189094 ranked #6447 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90189094 ranks #6447 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #33 of 49. By trade surplus, it ranks #10904 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 90189094 exports

The strongest single-year export movement for HSN Code 90189094 was recorded in FY 2020-21, when exports surged by 166.20% over the prior year.

### India records a trade deficit of ₹115.76 Crore in HSN Code 90189094 goods

In FY 2024-25, India's imports of ₹121.48 Cr exceeded exports of ₹5.72 Cr, resulting in a trade deficit of ₹115.76 Crore — ranking #10904 of 12657 by surplus magnitude.

### Import growth of -3.00% CAGR signals stable import dependency for Defibrillators

India's imports under HSN Code 90189094 have grown at -3.00% CAGR, reaching ₹121.48 Crore in FY 2024-25.

### HSN Code 90189094 contributes 0.05% of Sub-Chapter 9018 exports — ranked #33

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189094 ranks #33 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.51% share (rank #26).

## 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 |
| #33 | HSN Code 90189094: Defibrillators (this hsn code) | ₹6 Cr |