---
title: "HSN Code for Artificial teeth and dental fittings | HSN 90212100 GST Rate"
description: "Find HSN and GST Rates for 90212100 related to Artificial teeth and dental fittings with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90212100/"
---

# HSN Code 90212100: Artificial teeth and dental fittings

- [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 9021: Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Artificial teeth and dental fittings : Artificial teeth | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 90212100 ?

It includes Other : Parts and accessories of hearing aids

### How should mixed supplies be billed when Artificial teeth and dental fittings is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Artificial teeth and dental fittings; Nil for exempt items if applicable).

### How much GST applies to Artificial teeth and dental fittings?

Under HSN 90212100, Artificial teeth and dental fittings attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Artificial teeth and dental fittings?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Artificial teeth and dental fittings?

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.

### Can we claim ITC on inputs used to trade Artificial teeth and dental fittings?

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 90212100 (FY 2024-25)

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

- Exports: ₹140 Cr (+30.79% YoY) — 0.0038% of India's total exports
- Imports: ₹10 Cr (+48.53% YoY) — 0.0002% of India's total imports
- Trade balance: ₹130 Cr (Surplus); surplus rank #1418 of 12657 HSN codes
- Share of Sub-Chapter 9021: 3.58% of its exports; import side 0.12%
- Rank within Sub-Chapter 9021: #5 of 10 by export value; import-side #10

### Key metrics

- Export CAGR: 23.34% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2240 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +63.03% in FY 2021-22
- Contribution to Sub-Ch. 9021: 3.58% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90212100

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. 9021 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9021 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 39.89 | 0.0017% | — | 4.28% | 9.63 | 0.0003% | — | 0.26% | +30.26 | #3199 |
| FY 2019-20 | 53.60 | 0.0024% | +34.37% | 4.74% | 8.63 | 0.0003% | −10.38% | 0.22% | +44.97 | #2781 |
| FY 2020-21 | 49.55 | 0.0023% | −7.56% | 4.02% | 3.35 | 0.0001% | −61.18% | 0.14% | +46.20 | #2943 |
| FY 2021-22 | 80.78 | 0.0026% | +63.03% | 5.12% | 7.82 | 0.0002% | +133.43% | 0.18% | +72.96 | #2690 |
| FY 2022-23 | 103.23 | 0.0029% | +27.79% | 4.57% | 8.83 | 0.0002% | +12.92% | 0.14% | +94.40 | #2484 |
| FY 2023-24 | 107.37 | 0.0030% | +4.01% | 3.29% | 6.80 | 0.0001% | −22.99% | 0.09% | +100.57 | #2485 |
| FY 2024-25 | 140.43 | 0.0038% | +30.79% | 3.58% | 10.10 | 0.0002% | +48.53% | 0.12% | +130.33 | #2240 |

- CAGR (7-year): exports 23.34%/yr, imports 0.80%/yr (consistently Surplus)

## Key trade insights: HSN Code 90212100 export-import analysis

### Consistent export growth: 23.34% CAGR over 7 years

India's exports under HSN Code 90212100 have grown at a compound annual rate of 23.34% over 7 fiscal years, rising from ₹39.89 Crore in FY 2018-19 to ₹140.43 Crore in FY 2024-25.

### HSN Code 90212100 ranked #2240 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90212100 ranks #2240 out of 12657 HSN codes by total export value. Within Sub-Chapter 9021, it ranks #5 of 10. By trade surplus, it ranks #1418 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90212100 exports

The strongest single-year export movement for HSN Code 90212100 was recorded in FY 2021-22, when exports surged by 63.03% over the prior year.

### India maintains a trade surplus of ₹130.33 Crore in HSN Code 90212100 goods

In FY 2024-25, India's exports of ₹140.43 Cr exceeded imports of ₹10.10 Cr, resulting in a trade surplus of ₹130.33 Crore — ranking #1418 of 12657 by surplus magnitude.

### Import growth of 0.80% CAGR signals stable import dependency for Artificial teeth and dental fittings

India's imports under HSN Code 90212100 have grown at 0.80% CAGR, reaching ₹10.10 Crore in FY 2024-25.

### HSN Code 90212100 contributes 3.58% of Sub-Chapter 9021 exports — ranked #5

Among the 10 HSN codes under Sub-Chapter 9021, HSN Code 90212100 ranks #5 by export value — accounting for 3.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.12% share (rank #10).

## Related HSN Codes in Sub-Chapter 9021

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90213900: Artificial body parts: Other](https://busy.in/hsn/hsn-90213900/) | ₹1,504 Cr |
| #2 | [HSN Code 90213100: Artificial joints](https://busy.in/hsn/hsn-90213100/) | ₹853 Cr |
| #3 | [HSN Code 90211000: Orthopeaedic Or Fracture Appliances](https://busy.in/hsn/hsn-90211000/) | ₹759 Cr |
| #4 | [HSN Code 90219090: Orthopaedic & Medical Appliance Accessories \| Other](https://busy.in/hsn/hsn-90219090/) | ₹491 Cr |
| #5 | HSN Code 90212100: Artificial teeth and dental fittings (this hsn code) | ₹140 Cr |
| #6 | [HSN Code 90214090: Hearing aids: Other](https://busy.in/hsn/hsn-90214090/) | ₹70 Cr |
| #7 | [HSN Code 90219010: Other : Parts and accessories of hearing aids](https://busy.in/hsn/hsn-90219010/) | ₹49 Cr |
| #8 | [HSN Code 90212900: Artificial Teeth & Fittings](https://busy.in/hsn/hsn-90212900/) | ₹46 Cr |
| #9 | [HSN Code 90214010: FM Hearing Aid System](https://busy.in/hsn/hsn-90214010/) | ₹7 Cr |
| #10 | [HSN Code 90215000: Pacemakers for Heart Muscle Stimulation, Excluding Parts](https://busy.in/hsn/hsn-90215000/) | ₹4 Cr |