---
title: "HSN Code for Nerve Stimulation Apparatus & Other Instruments | HSN 90189098 GST Rate"
description: "Find HSN and GST Rates for 90189098 related to Nerve Stimulation Apparatus & Other Instruments with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90189098/"
---

# HSN Code 90189098: Nerve Stimulation Apparatus & Other Instruments

- [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 : Apparatus for nerve stimulation | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90189098 ?

It includes Breathing Appliances/Gas Masks

### Does packaging or labelling change the GST for Nerve Stimulation Apparatus & Other Instruments?

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 Nerve Stimulation Apparatus & Other Instruments?

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 Nerve Stimulation Apparatus & Other Instruments?

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 Nerve Stimulation Apparatus & Other Instruments?

Under HSN 90189098, Nerve Stimulation Apparatus & Other Instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Nerve Stimulation Apparatus & Other Instruments is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Nerve Stimulation Apparatus & Other Instruments; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Nerve Stimulation Apparatus & Other Instruments?

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.

## India's trade performance: HSN Code 90189098 (FY 2024-25)

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

- Exports: ₹17 Cr (−52.97% YoY) — 0.0005% of India's total exports
- Imports: ₹7 Cr (−3.22% YoY) — 0.0001% of India's total imports
- Trade balance: ₹9 Cr (Surplus); surplus rank #3348 of 12657 HSN codes
- Share of Sub-Chapter 9018: 0.14% of its exports; import side 0.03%
- Rank within Sub-Chapter 9018: #28 of 49 by export value; import-side #44

### Key metrics

- Export CAGR: 12.29% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5122 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +136.58% in FY 2020-21
- Contribution to Sub-Ch. 9018: 0.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90189098

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 | 8.28 | 0.0004% | — | 0.14% | 7.15 | 0.0002% | — | 0.06% | +1.13 | #5223 |
| FY 2019-20 | 10.99 | 0.0005% | +32.73% | 0.16% | 11.46 | 0.0003% | +60.28% | 0.09% | −0.47 | #4885 |
| FY 2020-21 | 26.00 | 0.0012% | +136.58% | 0.37% | 5.14 | 0.0002% | −55.15% | 0.05% | +20.86 | #3856 |
| FY 2021-22 | 51.48 | 0.0016% | +98.00% | 0.63% | 5.78 | 0.0001% | +12.45% | 0.04% | +45.70 | #3323 |
| FY 2022-23 | 70.01 | 0.0019% | +35.99% | 0.69% | 10.73 | 0.0002% | +85.64% | 0.06% | +59.28 | #3040 |
| FY 2023-24 | 35.30 | 0.0010% | −49.58% | 0.30% | 7.46 | 0.0001% | −30.48% | 0.03% | +27.84 | #4027 |
| FY 2024-25 | 16.60 | 0.0005% | −52.97% | 0.14% | 7.22 | 0.0001% | −3.22% | 0.03% | +9.38 | #5122 |

- CAGR (7-year): exports 12.29%/yr, imports 0.16%/yr (consistently Surplus)

## Key trade insights: HSN Code 90189098 export-import analysis

### Consistent export growth: 12.29% CAGR over 7 years

India's exports under HSN Code 90189098 have grown at a compound annual rate of 12.29% over 7 fiscal years, rising from ₹8.28 Crore in FY 2018-19 to ₹16.60 Crore in FY 2024-25.

### HSN Code 90189098 ranked #5122 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90189098 ranks #5122 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #28 of 49. By trade surplus, it ranks #3348 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 90189098 exports

The strongest single-year export movement for HSN Code 90189098 was recorded in FY 2020-21, when exports surged by 136.58% over the prior year.

### India maintains a trade surplus of ₹9.38 Crore in HSN Code 90189098 goods

In FY 2024-25, India's exports of ₹16.60 Cr exceeded imports of ₹7.22 Cr, resulting in a trade surplus of ₹9.38 Crore — ranking #3348 of 12657 by surplus magnitude.

### Import growth of 0.16% CAGR signals stable import dependency for Nerve Stimulation Apparatus & Other Instruments

India's imports under HSN Code 90189098 have grown at 0.16% CAGR, reaching ₹7.22 Crore in FY 2024-25.

### HSN Code 90189098 contributes 0.14% of Sub-Chapter 9018 exports — ranked #28

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189098 ranks #28 by export value — accounting for 0.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.03% share (rank #44).

## 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 |
| #28 | HSN Code 90189098: Nerve Stimulation Apparatus & Other Instruments (this hsn code) | ₹17 Cr |