--- title: "HSN Code for Other Mechano/Massage/Psychological Apparatus | HSN 90191090 GST Rate" description: "Find HSN and GST Rates for 90191090 related to Other Mechano/Massage/Psychological Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90191090/" --- # HSN Code 90191090: Other Mechano/Massage/Psychological 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 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90191090 ? It includes Artificial joints ### Can we claim ITC on inputs used to trade Other Mechano/Massage/Psychological Apparatus? 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 Other Mechano/Massage/Psychological Apparatus? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other Mechano/Massage/Psychological Apparatus is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Mechano/Massage/Psychological Apparatus; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Other Mechano/Massage/Psychological 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 Other Mechano/Massage/Psychological 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 90191090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹18 Cr (+88.62% YoY) — 0.0005% of India's total exports - Imports: ₹171 Cr (+56.67% YoY) — 0.0028% of India's total imports - Trade balance: −₹153 Cr (Deficit); surplus rank #11117 of 12657 HSN codes - Share of Sub-Chapter 9019: 7.79% of its exports; import side 7.06% - Rank within Sub-Chapter 9019: #3 of 5 by export value; import-side #4 ### Key metrics - Export CAGR: 7.23% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5012 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +88.62% in FY 2024-25 - Contribution to Sub-Ch. 9019: 7.79% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90191090 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 | 11.89 | 0.0005% | — | 16.19% | 84.42 | 0.0024% | — | 6.25% | −72.53 | #4790 | | FY 2019-20 | 18.12 | 0.0008% | +52.40% | 20.57% | 89.24 | 0.0027% | +5.71% | 6.56% | −71.12 | #4248 | | FY 2020-21 | 10.07 | 0.0005% | −44.43% | 8.92% | 80.60 | 0.0028% | −9.68% | 3.45% | −70.53 | #5070 | | FY 2021-22 | 7.23 | 0.0002% | −28.20% | 2.85% | 94.35 | 0.0021% | +17.06% | 1.06% | −87.12 | #5900 | | FY 2022-23 | 6.91 | 0.0002% | −4.43% | 4.04% | 108.81 | 0.0019% | +15.33% | 5.46% | −101.90 | #6098 | | FY 2023-24 | 9.58 | 0.0003% | +38.64% | 4.32% | 108.99 | 0.0019% | +0.17% | 5.20% | −99.41 | #5789 | | FY 2024-25 | 18.07 | 0.0005% | +88.62% | 7.79% | 170.76 | 0.0028% | +56.67% | 7.06% | −152.69 | #5012 | - CAGR (7-year): exports 7.23%/yr, imports 12.46%/yr (consistently Deficit) ## Key trade insights: HSN Code 90191090 export-import analysis ### Consistent export growth: 7.23% CAGR over 7 years India's exports under HSN Code 90191090 have grown at a compound annual rate of 7.23% over 7 fiscal years, rising from ₹11.89 Crore in FY 2018-19 to ₹18.07 Crore in FY 2024-25. ### HSN Code 90191090 ranked #5012 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90191090 ranks #5012 out of 12657 HSN codes by total export value. Within Sub-Chapter 9019, it ranks #3 of 5. By trade surplus, it ranks #11117 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90191090 exports The strongest single-year export movement for HSN Code 90191090 was recorded in FY 2024-25, when exports surged by 88.62% over the prior year. ### India records a trade deficit of ₹152.69 Crore in HSN Code 90191090 goods In FY 2024-25, India's imports of ₹170.76 Cr exceeded exports of ₹18.07 Cr, resulting in a trade deficit of ₹152.69 Crore — ranking #11117 of 12657 by surplus magnitude. ### Import growth of 12.46% CAGR signals rising demand for Other Mechano/Massage/Psychological Apparatus India's imports under HSN Code 90191090 have grown at 12.46% CAGR, reaching ₹170.76 Crore in FY 2024-25. ### HSN Code 90191090 contributes 7.79% of Sub-Chapter 9019 exports — ranked #3 Among the 5 HSN codes under Sub-Chapter 9019, HSN Code 90191090 ranks #3 by export value — accounting for 7.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.06% share (rank #4). ## 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 (this hsn code) | ₹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 |