--- title: "HSN Code for Breathing Appliances/Gas Masks | HSN 90200000 GST Rate" description: "Find HSN and GST Rates for 90200000 related to Breathing Appliances/Gas Masks with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90200000/" --- # HSN Code 90200000: Breathing Appliances/Gas Masks - [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 9020: Breathing appliances & gas masks](https://busy.in/hsn/sub-chapter-9020/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90200000 ? It includes Hearing aids: Other ### Any common misclassification issue with Breathing Appliances/Gas Masks? 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 Breathing Appliances/Gas Masks? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Breathing Appliances/Gas Masks is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Breathing Appliances/Gas Masks; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Breathing Appliances/Gas Masks? 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 Breathing Appliances/Gas Masks? 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. ### How much GST applies to Breathing Appliances/Gas Masks? Under HSN 90200000, Breathing Appliances/Gas Masks attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 90200000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹51 Cr (−3.91% YoY) — 0.0014% of India's total exports - Imports: ₹186 Cr (+13.73% YoY) — 0.0031% of India's total imports - Trade balance: −₹136 Cr (Deficit); surplus rank #11027 of 12657 HSN codes - Share of Sub-Chapter 9020: 100.00% of its exports; import side 100.00% - Rank within Sub-Chapter 9020: #1 of 1 by export value; import-side #1 ### Key metrics - Export CAGR: 16.25% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3608 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +127.92% in FY 2023-24 - Contribution to Sub-Ch. 9020: 100.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90200000 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. 9020 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9020 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 20.60 | 0.0009% | — | 100.00% | 124.14 | 0.0035% | — | 100.00% | −103.54 | #4070 | | FY 2019-20 | 22.85 | 0.0010% | +10.92% | 100.00% | 129.59 | 0.0039% | +4.39% | 100.00% | −106.74 | #3939 | | FY 2020-21 | 20.25 | 0.0009% | −11.38% | 100.00% | 163.13 | 0.0056% | +25.88% | 100.00% | −142.88 | #4162 | | FY 2021-22 | 23.99 | 0.0008% | +18.47% | 100.00% | 129.70 | 0.0028% | −20.49% | 100.00% | −105.71 | #4352 | | FY 2022-23 | 23.21 | 0.0006% | −3.25% | 100.00% | 124.81 | 0.0022% | −3.77% | 100.00% | −101.60 | #4497 | | FY 2023-24 | 52.90 | 0.0015% | +127.92% | 100.00% | 163.86 | 0.0029% | +31.29% | 100.00% | −110.96 | #3446 | | FY 2024-25 | 50.83 | 0.0014% | −3.91% | 100.00% | 186.36 | 0.0031% | +13.73% | 100.00% | −135.53 | #3608 | - CAGR (7-year): exports 16.25%/yr, imports 7.01%/yr (consistently Deficit) ## Key trade insights: HSN Code 90200000 export-import analysis ### Consistent export growth: 16.25% CAGR over 7 years India's exports under HSN Code 90200000 have grown at a compound annual rate of 16.25% over 7 fiscal years, rising from ₹20.60 Crore in FY 2018-19 to ₹50.83 Crore in FY 2024-25. ### HSN Code 90200000 ranked #3608 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90200000 ranks #3608 out of 12657 HSN codes by total export value. Within Sub-Chapter 9020, it ranks #1 of 1. By trade surplus, it ranks #11027 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 90200000 exports The strongest single-year export movement for HSN Code 90200000 was recorded in FY 2023-24, when exports surged by 127.92% over the prior year. ### India records a trade deficit of ₹135.53 Crore in HSN Code 90200000 goods In FY 2024-25, India's imports of ₹186.36 Cr exceeded exports of ₹50.83 Cr, resulting in a trade deficit of ₹135.53 Crore — ranking #11027 of 12657 by surplus magnitude. ### Import growth of 7.01% CAGR signals stable import dependency for Breathing Appliances/Gas Masks India's imports under HSN Code 90200000 have grown at 7.01% CAGR, reaching ₹186.36 Crore in FY 2024-25. ### HSN Code 90200000 contributes 100.00% of Sub-Chapter 9020 exports — ranked #1 Among the 1 HSN codes under Sub-Chapter 9020, HSN Code 90200000 ranks #1 by export value — accounting for 100.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 100.00% share (rank #1). ## Related HSN Codes in Sub-Chapter 9020 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 90200000: Breathing Appliances/Gas Masks (this hsn code) | ₹51 Cr |