--- title: "HSN Code for Other Ozone/Oxygen/Aerosol Therapy Apparatus | HSN 90192090 GST Rate" description: "Find HSN and GST Rates for 90192090 related to Other Ozone/Oxygen/Aerosol Therapy Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90192090/" --- # HSN Code 90192090: Other Ozone/Oxygen/Aerosol 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 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90192090 ? It includes FM Hearing Aid System ### How much GST applies to Other Ozone/Oxygen/Aerosol Therapy Apparatus? Under HSN 90192090, Other Ozone/Oxygen/Aerosol Therapy Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other Ozone/Oxygen/Aerosol 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 Other Ozone/Oxygen/Aerosol 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. ### Any common misclassification issue with Other Ozone/Oxygen/Aerosol 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. ### How should mixed supplies be billed when Other Ozone/Oxygen/Aerosol Therapy Apparatus is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Ozone/Oxygen/Aerosol Therapy Apparatus; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other Ozone/Oxygen/Aerosol 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. ## India's trade performance: HSN Code 90192090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹163 Cr (+23.58% YoY) — 0.0044% of India's total exports - Imports: ₹1,334 Cr (+6.31% YoY) — 0.0220% of India's total imports - Trade balance: −₹1,171 Cr (Deficit); surplus rank #12259 of 12657 HSN codes - Share of Sub-Chapter 9019: 70.36% of its exports; import side 55.20% - Rank within Sub-Chapter 9019: #1 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: 23.99% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2067 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +154.21% in FY 2021-22 - Contribution to Sub-Ch. 9019: 70.36% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90192090 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 | 44.91 | 0.0020% | — | 61.14% | 862.31 | 0.0241% | — | 63.89% | −817.40 | #3017 | | FY 2019-20 | 52.96 | 0.0024% | +17.92% | 60.13% | 819.49 | 0.0245% | −4.97% | 60.27% | −766.53 | #2798 | | FY 2020-21 | 76.17 | 0.0035% | +43.83% | 67.44% | 1,676.33 | 0.0575% | +104.56% | 71.80% | −1,600.16 | #2382 | | FY 2021-22 | 193.63 | 0.0062% | +154.21% | 76.42% | 6,594.60 | 0.1443% | +293.40% | 74.05% | −6,400.97 | #1679 | | FY 2022-23 | 115.72 | 0.0032% | −40.24% | 67.64% | 1,261.39 | 0.0219% | −80.87% | 63.28% | −1,145.67 | #2345 | | FY 2023-24 | 132.03 | 0.0036% | +14.09% | 59.48% | 1,255.25 | 0.0224% | −0.49% | 59.85% | −1,123.22 | #2251 | | FY 2024-25 | 163.16 | 0.0044% | +23.58% | 70.36% | 1,334.45 | 0.0220% | +6.31% | 55.20% | −1,171.29 | #2067 | - CAGR (7-year): exports 23.99%/yr, imports 7.55%/yr (consistently Deficit) ## Key trade insights: HSN Code 90192090 export-import analysis ### Consistent export growth: 23.99% CAGR over 7 years India's exports under HSN Code 90192090 have grown at a compound annual rate of 23.99% over 7 fiscal years, rising from ₹44.91 Crore in FY 2018-19 to ₹163.16 Crore in FY 2024-25. ### HSN Code 90192090 ranked #2067 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90192090 ranks #2067 out of 12657 HSN codes by total export value. Within Sub-Chapter 9019, it ranks #1 of 5. By trade surplus, it ranks #12259 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 90192090 exports The strongest single-year export movement for HSN Code 90192090 was recorded in FY 2021-22, when exports surged by 154.21% over the prior year. ### India records a trade deficit of ₹1,171.29 Crore in HSN Code 90192090 goods In FY 2024-25, India's imports of ₹1,334.45 Cr exceeded exports of ₹163.16 Cr, resulting in a trade deficit of ₹1,171.29 Crore — ranking #12259 of 12657 by surplus magnitude. ### Import growth of 7.55% CAGR signals stable import dependency for Other Ozone/Oxygen/Aerosol Therapy Apparatus India's imports under HSN Code 90192090 have grown at 7.55% CAGR, reaching ₹1,334.45 Crore in FY 2024-25. ### HSN Code 90192090 contributes 70.36% of Sub-Chapter 9019 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 9019, HSN Code 90192090 ranks #1 by export value — accounting for 70.36% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 55.20% share (rank #1). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-90191010/) | ₹13 Cr |