HSN Code 90200000 represents Breathing Appliances/Gas Masks under GST classification. This code helps businesses identify Breathing Appliances/Gas Masks correctly for billing, taxation, and trade. With HSN Code 90200000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Breathing Appliances/Gas Masks.
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HSN Code 90200000 relates to the following description.
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
6%
6%
12%
0%
Description of Goods
Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
Chapter
90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9020 - Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
CGST
6%
SGST
6%
IGST
12%
CESS
0%
India’s Exports
FY 2024-25₹51 Cr
0.0014% of India’s total exports
India’s Imports
FY 2024-25₹186 Cr
0.0031% of India’s total imports
Trade Balance
FY 2024-25−₹136 Cr
Surplus rank #11027 of 12657 HSN codes
% of Sub-Chapter 9020
FY 2024-25100.00%
Share of Sub-Chapter 9020’s total exports in FY 2024-25
Import side: 100.00% of Sub-Chapter 9020’s imports
Rank Within Sub-Chapter 9020
FY 2024-25#1 of 1
Position by export value among HSN codes in Sub-Chapter 9020
Import-side rank: #1 of 1
At a glance
16.25%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#3608
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+127.92%
Peak Growth Year
FY 2023-24 · strongest single-year move
100.00%
Contribution to Sub-Ch. 9020
Share of Sub-Chapter 9020 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−103.54
Exports
20.60 ₹ Cr
0.0009% share
— YoY
100.00% of Sub-Ch. 9020
Imports
124.14 ₹ Cr
0.0035% share
— YoY
100.00% of Sub-Ch. 9020
Balance
−106.74
Exports
22.85 ₹ Cr
0.0010% share
+10.92% YoY
100.00% of Sub-Ch. 9020
Imports
129.59 ₹ Cr
0.0039% share
+4.39% YoY
100.00% of Sub-Ch. 9020
Balance
−142.88
Exports
20.25 ₹ Cr
0.0009% share
−11.38% YoY
100.00% of Sub-Ch. 9020
Imports
163.13 ₹ Cr
0.0056% share
+25.88% YoY
100.00% of Sub-Ch. 9020
Balance
−105.71
Exports
23.99 ₹ Cr
0.0008% share
+18.47% YoY
100.00% of Sub-Ch. 9020
Imports
129.70 ₹ Cr
0.0028% share
−20.49% YoY
100.00% of Sub-Ch. 9020
Balance
−101.60
Exports
23.21 ₹ Cr
0.0006% share
−3.25% YoY
100.00% of Sub-Ch. 9020
Imports
124.81 ₹ Cr
0.0022% share
−3.77% YoY
100.00% of Sub-Ch. 9020
Balance
−110.96
Exports
52.90 ₹ Cr
0.0015% share
+127.92% YoY
100.00% of Sub-Ch. 9020
Imports
163.86 ₹ Cr
0.0029% share
+31.29% YoY
100.00% of Sub-Ch. 9020
Balance
−135.53
Exports
50.83 ₹ Cr
0.0014% share
−3.91% YoY
100.00% of Sub-Ch. 9020
Imports
186.36 ₹ Cr
0.0031% share
+13.73% YoY
100.00% of Sub-Ch. 9020
CAGR · 7-Year
Exports
16.25% /yr
Imports
7.01% /yr
reference, FY 2024-25
Export
₹50.83 Cr
Import
₹186.36 Cr
Trade Balance
−135.53
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.
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.
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.
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.
India's imports under HSN Code 90200000 have grown at 7.01% CAGR, reaching ₹186.36 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 90200000 and GST compliance.
It includes Hearing aids: Other
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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).
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.
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.
Under HSN 90200000, Breathing Appliances/Gas Masks attracts Varies when sold in taxable form. Describe the exact form on the invoice.