---
title: "HSN Code for Laparoscopes | HSN 90189096 GST Rate"
description: "Find HSN and GST Rates for 90189096 related to Laparoscopes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90189096/"
---

# HSN Code 90189096: Laparoscopes

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

## Frequently asked questions

### What products are classified under HSN 90189096 ?

It includes Oxygen Therapy Apparatus

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

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 should mixed supplies be billed when Laparoscopes is sold with other items?

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

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

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 Laparoscopes?

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

### How much GST applies to Laparoscopes?

Under HSN 90189096, Laparoscopes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90189096 (FY 2024-25)

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

- Exports: ₹3 Cr (−6.32% YoY) — 0.0001% of India's total exports
- Imports: ₹43 Cr (−5.89% YoY) — 0.0007% of India's total imports
- Trade balance: −₹40 Cr (Deficit); surplus rank #10076 of 12657 HSN codes
- Share of Sub-Chapter 9018: 0.02% of its exports; import side 0.18%
- Rank within Sub-Chapter 9018: #38 of 49 by export value; import-side #30

### Key metrics

- Export CAGR: 0.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7320 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +198.77% in FY 2021-22
- Contribution to Sub-Ch. 9018: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90189096

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 | 2.55 | 0.0001% | — | 0.04% | 61.73 | 0.0017% | — | 0.50% | −59.18 | #6670 |
| FY 2019-20 | 2.64 | 0.0001% | +3.53% | 0.04% | 53.80 | 0.0016% | −12.85% | 0.43% | −51.16 | #6629 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −69.32% | 0.01% | 29.65 | 0.0010% | −44.89% | 0.27% | −28.84 | #7838 |
| FY 2021-22 | 2.42 | 0.0001% | +198.77% | 0.03% | 44.70 | 0.0010% | +50.76% | 0.27% | −42.28 | #7128 |
| FY 2022-23 | 1.59 | 0.0000% | −34.30% | 0.02% | 51.11 | 0.0009% | +14.34% | 0.27% | −49.52 | #7684 |
| FY 2023-24 | 2.85 | 0.0001% | +79.25% | 0.02% | 45.32 | 0.0008% | −11.33% | 0.21% | −42.47 | #7204 |
| FY 2024-25 | 2.67 | 0.0001% | −6.32% | 0.02% | 42.65 | 0.0007% | −5.89% | 0.18% | −39.98 | #7320 |

- CAGR (7-year): exports 0.77%/yr, imports -5.98%/yr (consistently Deficit)

## Key trade insights: HSN Code 90189096 export-import analysis

### Consistent export growth: 0.77% CAGR over 7 years

India's exports under HSN Code 90189096 have grown at a compound annual rate of 0.77% over 7 fiscal years, rising from ₹2.55 Crore in FY 2018-19 to ₹2.67 Crore in FY 2024-25.

### HSN Code 90189096 ranked #7320 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90189096 ranks #7320 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #38 of 49. By trade surplus, it ranks #10076 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90189096 exports

The strongest single-year export movement for HSN Code 90189096 was recorded in FY 2021-22, when exports surged by 198.77% over the prior year.

### India records a trade deficit of ₹39.98 Crore in HSN Code 90189096 goods

In FY 2024-25, India's imports of ₹42.65 Cr exceeded exports of ₹2.67 Cr, resulting in a trade deficit of ₹39.98 Crore — ranking #10076 of 12657 by surplus magnitude.

### Import growth of -5.98% CAGR signals stable import dependency for Laparoscopes

India's imports under HSN Code 90189096 have grown at -5.98% CAGR, reaching ₹42.65 Crore in FY 2024-25.

### HSN Code 90189096 contributes 0.02% of Sub-Chapter 9018 exports — ranked #38

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189096 ranks #38 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.18% share (rank #30).

## 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 |
| #38 | HSN Code 90189096: Laparoscopes (this hsn code) | ₹3 Cr |