---
title: "HSN Code for Mechano-Therapy Appliance | HSN 90191010 GST Rate"
description: "Find HSN and GST Rates for 90191010 related to Mechano-Therapy Appliance with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90191010/"
---

# HSN Code 90191010: Mechano-Therapy Appliance

- [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 9019: Therapeutic apparatus](https://busy.in/hsn/sub-chapter-9019/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Mechano-therapy appliances | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90191010 ?

It includes Artificial teeth and dental fittings

### Any common misclassification issue with Mechano-Therapy Appliance?

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 Mechano-Therapy Appliance?

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

### How should mixed supplies be billed when Mechano-Therapy Appliance is sold with other items?

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

### Does packaging or labelling change the GST for Mechano-Therapy Appliance?

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.

### Do e‑way bill and e‑invoice apply for Mechano-Therapy Appliance?

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 90191010 (FY 2024-25)

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

- Exports: ₹13 Cr (−5.08% YoY) — 0.0003% of India's total exports
- Imports: ₹38 Cr (+20.51% YoY) — 0.0006% of India's total imports
- Trade balance: −₹26 Cr (Deficit); surplus rank #9735 of 12657 HSN codes
- Share of Sub-Chapter 9019: 5.40% of its exports; import side 1.59%
- Rank within Sub-Chapter 9019: #5 of 5 by export value; import-side #5

### Key metrics

- Export CAGR: 11.92% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5512 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +69.65% in FY 2020-21
- Contribution to Sub-Ch. 9019: 5.40% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90191010

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. 9019 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9019 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 6.37 | 0.0003% | — | 8.67% | 17.04 | 0.0005% | — | 1.26% | −10.67 | #5555 |
| FY 2019-20 | 3.46 | 0.0002% | −45.68% | 3.93% | 29.24 | 0.0009% | +71.60% | 2.15% | −25.78 | #6283 |
| FY 2020-21 | 5.87 | 0.0003% | +69.65% | 5.20% | 39.86 | 0.0014% | +36.32% | 1.71% | −33.99 | #5742 |
| FY 2021-22 | 9.94 | 0.0003% | +69.34% | 3.92% | 35.97 | 0.0008% | −9.76% | 0.40% | −26.03 | #5490 |
| FY 2022-23 | 15.85 | 0.0004% | +59.46% | 9.26% | 36.72 | 0.0006% | +2.09% | 1.84% | −20.87 | #4986 |
| FY 2023-24 | 13.19 | 0.0004% | −16.78% | 5.94% | 31.93 | 0.0006% | −13.04% | 1.52% | −18.74 | #5348 |
| FY 2024-25 | 12.52 | 0.0003% | −5.08% | 5.40% | 38.48 | 0.0006% | +20.51% | 1.59% | −25.96 | #5512 |

- CAGR (7-year): exports 11.92%/yr, imports 14.54%/yr (consistently Deficit)

## Key trade insights: HSN Code 90191010 export-import analysis

### Consistent export growth: 11.92% CAGR over 7 years

India's exports under HSN Code 90191010 have grown at a compound annual rate of 11.92% over 7 fiscal years, rising from ₹6.37 Crore in FY 2018-19 to ₹12.52 Crore in FY 2024-25.

### HSN Code 90191010 ranked #5512 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90191010 ranks #5512 out of 12657 HSN codes by total export value. Within Sub-Chapter 9019, it ranks #5 of 5. By trade surplus, it ranks #9735 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 90191010 exports

The strongest single-year export movement for HSN Code 90191010 was recorded in FY 2020-21, when exports surged by 69.65% over the prior year.

### India records a trade deficit of ₹25.96 Crore in HSN Code 90191010 goods

In FY 2024-25, India's imports of ₹38.48 Cr exceeded exports of ₹12.52 Cr, resulting in a trade deficit of ₹25.96 Crore — ranking #9735 of 12657 by surplus magnitude.

### Import growth of 14.54% CAGR signals rising demand for Mechano-Therapy Appliance

India's imports under HSN Code 90191010 have grown at 14.54% CAGR, reaching ₹38.48 Crore in FY 2024-25.

### HSN Code 90191010 contributes 5.40% of Sub-Chapter 9019 exports — ranked #5

Among the 5 HSN codes under Sub-Chapter 9019, HSN Code 90191010 ranks #5 by export value — accounting for 5.40% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.59% share (rank #5).

## Related HSN Codes in Sub-Chapter 9019

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90192090: Other Ozone/Oxygen/Aerosol Therapy Apparatus](https://busy.in/hsn/hsn-90192090/) | ₹163 Cr |
| #2 | [HSN Code 90191020: Massage & Mechano-therapy Apparatus](https://busy.in/hsn/hsn-90191020/) | ₹22 Cr |
| #3 | [HSN Code 90191090: Other Mechano/Massage/Psychological Apparatus](https://busy.in/hsn/hsn-90191090/) | ₹18 Cr |
| #4 | [HSN Code 90192010: Oxygen Therapy Apparatus](https://busy.in/hsn/hsn-90192010/) | ₹16 Cr |
| #5 | HSN Code 90191010: Mechano-Therapy Appliance (this hsn code) | ₹13 Cr |