Find GST Rates & HSN

HSN Code 90191020: Massage Apparatus

HSN Code 90191020 represents Massage Apparatus under GST classification. This code helps businesses identify Massage Apparatus correctly for billing, taxation, and trade. With HSN Code 90191020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Massage Apparatus.

Free Live Demo Available Today

Don’t Let HSN Mistakes Affect Your GST Filing

Manage correct HSN codes and GST rates with BUSY.

Trusted by 6,00,000+ Users
4.5 Google Rating
40K+ Monthly Downloads
Free Mobile App
+91

* No credit card required

Description of Goods for HSN Code 90191020

HSN Code 90191020 relates to the following description.

Description of Goods

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Massage apparatus

Chapter

90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Sub Chapter

9019 - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 90191020 not include?

Massage Apparatus does not include products with the following descriptions.

HSN Code 90191010

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Mechano-therapy appliances

HSN Code 90191090

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus : Other

HSN Code 90192010

Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Oxygen therapy apparatus

HSN Code 90192090

Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Other

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91

* No credit card required

India’s Trade Performance — HSN Code 90191020 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹25 Cr

+10.85% vs FY 2024-25

0.0006% of India’s total exports

India’s Imports

FY 2025-26

₹676 Cr

+23.85% vs FY 2024-25

0.0099% of India’s total imports

Trade Balance

FY 2025-26

−₹652 Cr

Trade Deficit

Surplus rank #12116 of 12872 HSN codes

% of Sub-Chapter 9019

FY 2025-26

10.03%

Share of Sub-Chapter 9019’s total exports in FY 2025-26

Import side: 22.44% of Sub-Chapter 9019’s imports

Rank Within Sub-Chapter 9019

FY 2025-26

#2 of 5

Position by export value among HSN codes in Sub-Chapter 9019

Import-side rank: #2 of 5

At a glance

32.26%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#4749

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+58.76%

Peak Growth Year

FY 2024-25 · strongest single-year move

10.03%

Contribution to Sub-Ch. 9019

Share of Sub-Chapter 9019 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 90191020

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #6292

Balance

−262.91

Exports

3.52 ₹ Cr

0.0002% share

— YoY

4.79% of Sub-Ch. 9019

Imports

266.43 ₹ Cr

0.0074% share

— YoY

19.74% of Sub-Ch. 9019

FY 2019-20 Exp. Rank #5725

Balance

−285.52

Exports

5.54 ₹ Cr

0.0003% share

+57.39% YoY

6.29% of Sub-Ch. 9019

Imports

291.06 ₹ Cr

0.0087% share

+9.24% YoY

21.41% of Sub-Ch. 9019

FY 2020-21 Exp. Rank #5735

Balance

−124.24

Exports

5.89 ₹ Cr

0.0003% share

+6.32% YoY

5.22% of Sub-Ch. 9019

Imports

130.13 ₹ Cr

0.0045% share

−55.29% YoY

5.57% of Sub-Ch. 9019

FY 2021-22 Exp. Rank #5572

Balance

−195.74

Exports

9.35 ₹ Cr

0.0003% share

+58.74% YoY

3.69% of Sub-Ch. 9019

Imports

205.09 ₹ Cr

0.0045% share

+57.60% YoY

2.30% of Sub-Ch. 9019

FY 2022-23 Exp. Rank #5235

Balance

−324.65

Exports

13.42 ₹ Cr

0.0004% share

+43.53% YoY

7.84% of Sub-Ch. 9019

Imports

338.07 ₹ Cr

0.0059% share

+64.84% YoY

16.96% of Sub-Ch. 9019

FY 2023-24 Exp. Rank #5244

Balance

−426.01

Exports

14.16 ₹ Cr

0.0004% share

+5.51% YoY

6.38% of Sub-Ch. 9019

Imports

440.17 ₹ Cr

0.0078% share

+30.20% YoY

20.99% of Sub-Ch. 9019

FY 2024-25 Exp. Rank #4706

Balance

−523.69

Exports

22.48 ₹ Cr

0.0006% share

+58.76% YoY

9.69% of Sub-Ch. 9019

Imports

546.17 ₹ Cr

0.0090% share

+24.08% YoY

22.59% of Sub-Ch. 9019

FY 2025-26 Exp. Rank #4749

Balance

−651.51

Exports

24.92 ₹ Cr

0.0006% share

+10.85% YoY

10.03% of Sub-Ch. 9019

Imports

676.43 ₹ Cr

0.0099% share

+23.85% YoY

22.44% of Sub-Ch. 9019

CAGR · 8-Year

Exports

32.26% /yr

Imports

14.24% /yr

Consistently Deficit
Sub-Chapter 9019 total

reference, FY 2025-26

Export

₹248.55 Cr

Import

₹3,014.92 Cr

Trade Balance

−2,766.37

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 90191020 Export-Import Analysis

Consistent Export Growth: 32.26% CAGR Over 8 Years

India's exports under HSN Code 90191020 have grown at a compound annual rate of 32.26% over 8 fiscal years, rising from ₹3.52 Crore in FY 2018-19 to ₹24.92 Crore in FY 2025-26.

HSN Code 90191020 Ranked #4749 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 90191020 ranks #4749 out of 12872 HSN codes by total export value. Within Sub-Chapter 9019, it ranks #2 of 5. By trade surplus, it ranks #12116 of 12872.

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 ₹651.51 Crore in HSN Code 90191020 Goods

In FY 2025-26, India's imports of ₹676.43 Cr exceeded exports of ₹24.92 Cr, resulting in a trade deficit of ₹651.51 Crore — ranking #12116 of 12872 by surplus magnitude.

Import Growth of 14.24% CAGR Signals Rising Demand for Massage Apparatus

India's imports under HSN Code 90191020 have grown at 14.24% CAGR, reaching ₹676.43 Crore in FY 2025-26.

HSN Code 90191020 Contributes 10.03% 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 10.03% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 22.44% share (rank #2).

Frequently Asked Questions

Clear answers to common queries about HSN Code 90191020 and GST compliance.

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.

Found this useful? Add BUSY as a preferred source to see more of us on Google.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.