---
title: "HSN Code for Oxygen Therapy Apparatus | HSN 90192010 GST Rate"
description: "Find HSN and GST Rates for 90192010 related to Oxygen Therapy Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90192010/"
---

# HSN Code 90192010: Oxygen 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 |
| --- | --- | --- | --- | --- |
| Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus : Oxygen therapy apparatus | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90192010 ?

It includes Artificial body parts: Other

### Do e‑way bill and e‑invoice apply for Oxygen 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.

### How much GST applies to Oxygen Therapy Apparatus?

Under HSN 90192010, Oxygen Therapy Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Oxygen 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.

### Can we claim ITC on inputs used to trade Oxygen Therapy Apparatus?

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

### Does packaging or labelling change the GST for Oxygen 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 90192010 (FY 2024-25)

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

- Exports: ₹16 Cr (−70.46% YoY) — 0.0004% of India's total exports
- Imports: ₹328 Cr (+25.55% YoY) — 0.0054% of India's total imports
- Trade balance: −₹312 Cr (Deficit); surplus rank #11613 of 12657 HSN codes
- Share of Sub-Chapter 9019: 6.75% of its exports; import side 13.55%
- Rank within Sub-Chapter 9019: #4 of 5 by export value; import-side #3

### Key metrics

- Export CAGR: 15.06% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5199 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +176.53% in FY 2023-24
- Contribution to Sub-Ch. 9019: 6.75% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90192010

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 | 6.75 | 0.0003% | — | 9.19% | 119.51 | 0.0033% | — | 8.85% | −112.76 | #5478 |
| FY 2019-20 | 7.99 | 0.0004% | +18.37% | 9.07% | 130.60 | 0.0039% | +9.28% | 9.61% | −122.61 | #5291 |
| FY 2020-21 | 14.93 | 0.0007% | +86.86% | 13.22% | 407.69 | 0.0140% | +212.17% | 17.46% | −392.76 | #4583 |
| FY 2021-22 | 33.23 | 0.0011% | +122.57% | 13.11% | 1,975.03 | 0.0432% | +384.44% | 22.18% | −1,941.80 | #3915 |
| FY 2022-23 | 19.17 | 0.0005% | −42.31% | 11.21% | 248.43 | 0.0043% | −87.42% | 12.46% | −229.26 | #4728 |
| FY 2023-24 | 53.01 | 0.0015% | +176.53% | 23.88% | 260.91 | 0.0046% | +5.02% | 12.44% | −207.90 | #3444 |
| FY 2024-25 | 15.66 | 0.0004% | −70.46% | 6.75% | 327.58 | 0.0054% | +25.55% | 13.55% | −311.92 | #5199 |

- CAGR (7-year): exports 15.06%/yr, imports 18.30%/yr (consistently Deficit)

## Key trade insights: HSN Code 90192010 export-import analysis

### Consistent export growth: 15.06% CAGR over 7 years

India's exports under HSN Code 90192010 have grown at a compound annual rate of 15.06% over 7 fiscal years, rising from ₹6.75 Crore in FY 2018-19 to ₹15.66 Crore in FY 2024-25.

### HSN Code 90192010 ranked #5199 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90192010 ranks #5199 out of 12657 HSN codes by total export value. Within Sub-Chapter 9019, it ranks #4 of 5. By trade surplus, it ranks #11613 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 90192010 exports

The strongest single-year export movement for HSN Code 90192010 was recorded in FY 2023-24, when exports surged by 176.53% over the prior year.

### India records a trade deficit of ₹311.92 Crore in HSN Code 90192010 goods

In FY 2024-25, India's imports of ₹327.58 Cr exceeded exports of ₹15.66 Cr, resulting in a trade deficit of ₹311.92 Crore — ranking #11613 of 12657 by surplus magnitude.

### Import growth of 18.30% CAGR signals rising demand for Oxygen Therapy Apparatus

India's imports under HSN Code 90192010 have grown at 18.30% CAGR, reaching ₹327.58 Crore in FY 2024-25.

### HSN Code 90192010 contributes 6.75% of Sub-Chapter 9019 exports — ranked #4

Among the 5 HSN codes under Sub-Chapter 9019, HSN Code 90192010 ranks #4 by export value — accounting for 6.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.55% share (rank #3).

## 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 (this hsn code) | ₹16 Cr |
| #5 | [HSN Code 90191010: Mechano-Therapy Appliance](https://busy.in/hsn/hsn-90191010/) | ₹13 Cr |