---
title: "HSN Code for Hearing aids: Other | HSN 90214090 GST Rate"
description: "Find HSN and GST Rates for 90214090 related to Hearing aids: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90214090/"
---

# HSN Code 90214090: Hearing aids: Other

- [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 |
| --- | --- | --- | --- | --- |
| Hearing aids, excluding parts and accessories : Other | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 90214090 ?

It includes Portable X-ray Machine

### Any common misclassification issue with 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.

### How should mixed supplies be billed when Hearing aids: Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hearing aids: Other; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Hearing aids: Other?

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

### Do e‑way bill and e‑invoice apply for Hearing aids: Other?

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 Hearing aids: Other?

Under HSN 90214090, Hearing aids: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Hearing aids: Other?

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 90214090 (FY 2024-25)

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

- Exports: ₹70 Cr (−58.84% YoY) — 0.0019% of India's total exports
- Imports: ₹645 Cr (−15.37% YoY) — 0.0106% of India's total imports
- Trade balance: −₹574 Cr (Deficit); surplus rank #11980 of 12657 HSN codes
- Share of Sub-Chapter 9021: 1.79% of its exports; import side 7.76%
- Rank within Sub-Chapter 9021: #6 of 10 by export value; import-side #4

### Key metrics

- Export CAGR: 58.82% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3148 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +422.38% in FY 2023-24
- Contribution to Sub-Ch. 9021: 1.79% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90214090

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 | 4.37 | 0.0002% | — | 0.47% | 261.68 | 0.0073% | — | 7.09% | −257.31 | #6032 |
| FY 2019-20 | 13.71 | 0.0006% | +213.73% | 1.21% | 299.50 | 0.0089% | +14.45% | 7.59% | −285.79 | #4614 |
| FY 2020-21 | 10.41 | 0.0005% | −24.07% | 0.84% | 244.22 | 0.0084% | −18.46% | 9.88% | −233.81 | #5020 |
| FY 2021-22 | 13.42 | 0.0004% | +28.91% | 0.85% | 402.12 | 0.0088% | +64.65% | 9.43% | −388.70 | #5100 |
| FY 2022-23 | 32.62 | 0.0009% | +143.07% | 1.44% | 621.65 | 0.0108% | +54.59% | 9.55% | −589.03 | #4044 |
| FY 2023-24 | 170.40 | 0.0047% | +422.38% | 5.23% | 761.70 | 0.0136% | +22.53% | 9.93% | −591.30 | #1956 |
| FY 2024-25 | 70.13 | 0.0019% | −58.84% | 1.79% | 644.60 | 0.0106% | −15.37% | 7.76% | −574.47 | #3148 |

- CAGR (7-year): exports 58.82%/yr, imports 16.21%/yr (consistently Deficit)

## Key trade insights: HSN Code 90214090 export-import analysis

### Consistent export growth: 58.82% CAGR over 7 years

India's exports under HSN Code 90214090 have grown at a compound annual rate of 58.82% over 7 fiscal years, rising from ₹4.37 Crore in FY 2018-19 to ₹70.13 Crore in FY 2024-25.

### HSN Code 90214090 ranked #3148 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90214090 ranks #3148 out of 12657 HSN codes by total export value. Within Sub-Chapter 9021, it ranks #6 of 10. By trade surplus, it ranks #11980 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 90214090 exports

The strongest single-year export movement for HSN Code 90214090 was recorded in FY 2023-24, when exports surged by 422.38% over the prior year.

### India records a trade deficit of ₹574.47 Crore in HSN Code 90214090 goods

In FY 2024-25, India's imports of ₹644.60 Cr exceeded exports of ₹70.13 Cr, resulting in a trade deficit of ₹574.47 Crore — ranking #11980 of 12657 by surplus magnitude.

### Import growth of 16.21% CAGR signals rising demand for Hearing aids: Other

India's imports under HSN Code 90214090 have grown at 16.21% CAGR, reaching ₹644.60 Crore in FY 2024-25.

### HSN Code 90214090 contributes 1.79% of Sub-Chapter 9021 exports — ranked #6

Among the 10 HSN codes under Sub-Chapter 9021, HSN Code 90214090 ranks #6 by export value — accounting for 1.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 7.76% share (rank #4).

## 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](https://busy.in/hsn/hsn-90212100/) | ₹140 Cr |
| #6 | HSN Code 90214090: Hearing aids: Other (this hsn code) | ₹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 |