---
title: "HSN Code for Other instruments and appliances | HSN 90189099 GST Rate"
description: "Find HSN and GST Rates for 90189099 related to Other instruments and appliances with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90189099/"
---

# HSN Code 90189099: Other instruments and appliances

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

## Frequently asked questions

### What products are classified under HSN 90189099 ?

It includes Orthopeaedic Or Fracture Appliances

### Do e‑way bill and e‑invoice apply for Other instruments and appliances?

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 Other instruments and appliances?

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 Other instruments and appliances is sold with other items?

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

### Any common misclassification issue with Other instruments and appliances?

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

### Can we claim ITC on inputs used to trade Other instruments and appliances?

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 Other instruments and appliances?

Under HSN 90189099, Other instruments and appliances attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90189099 (FY 2024-25)

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

- Exports: ₹1,008 Cr (+2.69% YoY) — 0.0274% of India's total exports
- Imports: ₹4,305 Cr (+11.61% YoY) — 0.0709% of India's total imports
- Trade balance: −₹3,298 Cr (Deficit); surplus rank #12503 of 12657 HSN codes
- Share of Sub-Chapter 9018: 8.26% of its exports; import side 18.16%
- Rank within Sub-Chapter 9018: #4 of 49 by export value; import-side #1

### Key metrics

- Export CAGR: 10.74% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #521 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +32.57% in FY 2019-20
- Contribution to Sub-Ch. 9018: 8.26% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90189099

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 | 546.29 | 0.0239% | — | 9.47% | 1,443.77 | 0.0403% | — | 11.69% | −897.48 | #600 |
| FY 2019-20 | 724.19 | 0.0329% | +32.57% | 10.36% | 1,502.88 | 0.0449% | +4.09% | 12.01% | −778.69 | #468 |
| FY 2020-21 | 577.78 | 0.0269% | −20.22% | 8.27% | 1,772.74 | 0.0608% | +17.96% | 16.44% | −1,194.96 | #599 |
| FY 2021-22 | 634.27 | 0.0202% | +9.78% | 7.79% | 2,630.02 | 0.0575% | +48.36% | 16.01% | −1,995.75 | #694 |
| FY 2022-23 | 816.30 | 0.0225% | +28.70% | 8.06% | 2,777.43 | 0.0483% | +5.60% | 14.79% | −1,961.13 | #599 |
| FY 2023-24 | 981.35 | 0.0271% | +20.22% | 8.36% | 3,857.57 | 0.0687% | +38.89% | 18.02% | −2,876.22 | #521 |
| FY 2024-25 | 1,007.78 | 0.0274% | +2.69% | 8.26% | 4,305.43 | 0.0709% | +11.61% | 18.16% | −3,297.65 | #521 |

- CAGR (7-year): exports 10.74%/yr, imports 19.97%/yr (consistently Deficit)

## Key trade insights: HSN Code 90189099 export-import analysis

### Consistent export growth: 10.74% CAGR over 7 years

India's exports under HSN Code 90189099 have grown at a compound annual rate of 10.74% over 7 fiscal years, rising from ₹546.29 Crore in FY 2018-19 to ₹1,007.78 Crore in FY 2024-25.

### HSN Code 90189099 ranked #521 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90189099 ranks #521 out of 12657 HSN codes by total export value. Within Sub-Chapter 9018, it ranks #4 of 49. By trade surplus, it ranks #12503 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 90189099 exports

The strongest single-year export movement for HSN Code 90189099 was recorded in FY 2019-20, when exports surged by 32.57% over the prior year.

### India records a trade deficit of ₹3,297.65 Crore in HSN Code 90189099 goods

In FY 2024-25, India's imports of ₹4,305.43 Cr exceeded exports of ₹1,007.78 Cr, resulting in a trade deficit of ₹3,297.65 Crore — ranking #12503 of 12657 by surplus magnitude.

### Import growth of 19.97% CAGR signals rising demand for Other instruments and appliances

India's imports under HSN Code 90189099 have grown at 19.97% CAGR, reaching ₹4,305.43 Crore in FY 2024-25.

### HSN Code 90189099 contributes 8.26% of Sub-Chapter 9018 exports — ranked #4

Among the 49 HSN codes under Sub-Chapter 9018, HSN Code 90189099 ranks #4 by export value — accounting for 8.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.16% share (rank #1).

## 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 (this hsn code) | ₹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 |