--- title: "HSN Code for Massage & Mechano-therapy Apparatus | HSN 90191020 GST Rate" description: "Find HSN and GST Rates for 90191020 related to Massage & Mechano-therapy Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90191020/" --- # HSN Code 90191020: Massage & Mechano-therapy Apparatus - [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 : Massage apparatus | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90191020 ? It includes Artificial Teeth & Fittings ### How should mixed supplies be billed when Massage & Mechano-therapy Apparatus is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Massage & Mechano-therapy Apparatus; Nil for exempt items if applicable). ### How much GST applies to Massage & Mechano-therapy Apparatus? Under HSN 90191020, Massage & Mechano-therapy Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Massage & Mechano-therapy Apparatus? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Massage & Mechano-therapy Apparatus? 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 Massage & Mechano-therapy Apparatus? 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. ## India's trade performance: HSN Code 90191020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹22 Cr (+58.76% YoY) — 0.0006% of India's total exports - Imports: ₹546 Cr (+24.08% YoY) — 0.0090% of India's total imports - Trade balance: −₹524 Cr (Deficit); surplus rank #11925 of 12657 HSN codes - Share of Sub-Chapter 9019: 9.69% of its exports; import side 22.59% - Rank within Sub-Chapter 9019: #2 of 5 by export value; import-side #2 ### Key metrics - Export CAGR: 36.21% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4706 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +58.76% in FY 2024-25 - Contribution to Sub-Ch. 9019: 9.69% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90191020 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 | 3.52 | 0.0002% | — | 4.79% | 266.43 | 0.0074% | — | 19.74% | −262.91 | #6292 | | FY 2019-20 | 5.54 | 0.0003% | +57.39% | 6.29% | 291.06 | 0.0087% | +9.24% | 21.41% | −285.52 | #5725 | | FY 2020-21 | 5.89 | 0.0003% | +6.32% | 5.22% | 130.13 | 0.0045% | −55.29% | 5.57% | −124.24 | #5735 | | FY 2021-22 | 9.35 | 0.0003% | +58.74% | 3.69% | 205.09 | 0.0045% | +57.60% | 2.30% | −195.74 | #5572 | | FY 2022-23 | 13.42 | 0.0004% | +43.53% | 7.84% | 338.07 | 0.0059% | +64.84% | 16.96% | −324.65 | #5235 | | FY 2023-24 | 14.16 | 0.0004% | +5.51% | 6.38% | 440.17 | 0.0078% | +30.20% | 20.99% | −426.01 | #5244 | | FY 2024-25 | 22.48 | 0.0006% | +58.76% | 9.69% | 546.17 | 0.0090% | +24.08% | 22.59% | −523.69 | #4706 | - CAGR (7-year): exports 36.21%/yr, imports 12.71%/yr (consistently Deficit) ## Key trade insights: HSN Code 90191020 export-import analysis ### Consistent export growth: 36.21% CAGR over 7 years India's exports under HSN Code 90191020 have grown at a compound annual rate of 36.21% over 7 fiscal years, rising from ₹3.52 Crore in FY 2018-19 to ₹22.48 Crore in FY 2024-25. ### HSN Code 90191020 ranked #4706 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90191020 ranks #4706 out of 12657 HSN codes by total export value. Within Sub-Chapter 9019, it ranks #2 of 5. By trade surplus, it ranks #11925 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90191020 exports The strongest single-year export movement for HSN Code 90191020 was recorded in FY 2024-25, when exports surged by 58.76% over the prior year. ### India records a trade deficit of ₹523.69 Crore in HSN Code 90191020 goods In FY 2024-25, India's imports of ₹546.17 Cr exceeded exports of ₹22.48 Cr, resulting in a trade deficit of ₹523.69 Crore — ranking #11925 of 12657 by surplus magnitude. ### Import growth of 12.71% CAGR signals rising demand for Massage & Mechano-therapy Apparatus India's imports under HSN Code 90191020 have grown at 12.71% CAGR, reaching ₹546.17 Crore in FY 2024-25. ### HSN Code 90191020 contributes 9.69% of Sub-Chapter 9019 exports — ranked #2 Among the 5 HSN codes under Sub-Chapter 9019, HSN Code 90191020 ranks #2 by export value — accounting for 9.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 22.59% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-90191010/) | ₹13 Cr |