--- title: "HSN Code for Pacemakers for Heart Muscle Stimulation, Excluding Parts | HSN 90215000 GST Rate" description: "Find HSN and GST Rates for 90215000 related to Pacemakers for Heart Muscle Stimulation, Excluding Parts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90215000/" --- # HSN Code 90215000: Pacemakers for Heart Muscle Stimulation, Excluding Parts - [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 | | --- | --- | --- | --- | --- | | Pacemakers for stimulating heart muscles, excluding parts and accessories | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 90215000 ? It includes X-ray Apparatus (Other Medical Use) ### Does packaging or labelling change the GST for Pacemakers for Heart Muscle Stimulation, Excluding Parts? 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 Pacemakers for Heart Muscle Stimulation, Excluding Parts? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Pacemakers for Heart Muscle Stimulation, Excluding Parts? Under HSN 90215000, Pacemakers for Heart Muscle Stimulation, Excluding Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Pacemakers for Heart Muscle Stimulation, Excluding Parts? 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 should mixed supplies be billed when Pacemakers for Heart Muscle Stimulation, Excluding Parts is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Pacemakers for Heart Muscle Stimulation, Excluding Parts; Nil for exempt items if applicable). ### Any common misclassification issue with Pacemakers for Heart Muscle Stimulation, Excluding Parts? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 90215000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹4 Cr (+4.56% YoY) — 0.0001% of India's total exports - Imports: ₹502 Cr (+12.40% YoY) — 0.0083% of India's total imports - Trade balance: −₹497 Cr (Deficit); surplus rank #11891 of 12657 HSN codes - Share of Sub-Chapter 9021: 0.11% of its exports; import side 6.04% - Rank within Sub-Chapter 9021: #10 of 10 by export value; import-side #5 ### Key metrics - Export CAGR: -17.12% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6853 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +200.17% in FY 2021-22 - Contribution to Sub-Ch. 9021: 0.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90215000 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 | 12.74 | 0.0006% | — | 1.37% | 233.32 | 0.0065% | — | 6.32% | −220.58 | #4709 | | FY 2019-20 | 15.28 | 0.0007% | +19.94% | 1.35% | 288.88 | 0.0086% | +23.81% | 7.32% | −273.60 | #4477 | | FY 2020-21 | 5.90 | 0.0003% | −61.39% | 0.48% | 202.26 | 0.0069% | −29.98% | 8.18% | −196.36 | #5731 | | FY 2021-22 | 17.71 | 0.0006% | +200.17% | 1.12% | 292.11 | 0.0064% | +44.42% | 6.85% | −274.40 | #4751 | | FY 2022-23 | 5.55 | 0.0002% | −68.66% | 0.25% | 380.75 | 0.0066% | +30.34% | 5.85% | −375.20 | #6347 | | FY 2023-24 | 3.95 | 0.0001% | −28.83% | 0.12% | 446.24 | 0.0079% | +17.20% | 5.82% | −442.29 | #6853 | | FY 2024-25 | 4.13 | 0.0001% | +4.56% | 0.11% | 501.59 | 0.0083% | +12.40% | 6.04% | −497.46 | #6853 | - CAGR (7-year): exports -17.12%/yr, imports 13.61%/yr (consistently Deficit) ## Key trade insights: HSN Code 90215000 export-import analysis ### Export decline: -17.12% CAGR over 7 years India's exports under HSN Code 90215000 have declined at a compound annual rate of -17.12% over 7 fiscal years, falling from ₹12.74 Crore in FY 2018-19 to ₹4.13 Crore in FY 2024-25. ### HSN Code 90215000 ranked #6853 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90215000 ranks #6853 out of 12657 HSN codes by total export value. Within Sub-Chapter 9021, it ranks #10 of 10. By trade surplus, it ranks #11891 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 90215000 exports The strongest single-year export movement for HSN Code 90215000 was recorded in FY 2021-22, when exports surged by 200.17% over the prior year. ### India records a trade deficit of ₹497.46 Crore in HSN Code 90215000 goods In FY 2024-25, India's imports of ₹501.59 Cr exceeded exports of ₹4.13 Cr, resulting in a trade deficit of ₹497.46 Crore — ranking #11891 of 12657 by surplus magnitude. ### Import growth of 13.61% CAGR signals rising demand for Pacemakers for Heart Muscle Stimulation, Excluding Parts India's imports under HSN Code 90215000 have grown at 13.61% CAGR, reaching ₹501.59 Crore in FY 2024-25. ### HSN Code 90215000 contributes 0.11% of Sub-Chapter 9021 exports — ranked #10 Among the 10 HSN codes under Sub-Chapter 9021, HSN Code 90215000 ranks #10 by export value — accounting for 0.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.04% share (rank #5). ## 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](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 (this hsn code) | ₹4 Cr |