--- title: "HSN Code for X-ray Apparatus (CT Scan) | HSN 90221200 GST Rate" description: "Find HSN and GST Rates for 90221200 related to X-ray Apparatus (CT Scan) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90221200/" --- # HSN Code 90221200: X-ray Apparatus (CT Scan) - [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 9022: Apparatus based on X-rays](https://busy.in/hsn/sub-chapter-9022/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Computed tomography apparatus | 9% | 9% | 18% | 0% | | Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Computed tomography apparatus | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90221200 ? It includes Ionising Radiation Apparatus (Other) ### Do e‑way bill and e‑invoice apply for X-ray Apparatus (CT Scan)? 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 X-ray Apparatus (CT Scan)? Under HSN 90221200, X-ray Apparatus (CT Scan) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when X-ray Apparatus (CT Scan) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for X-ray Apparatus (CT Scan); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for X-ray Apparatus (CT Scan)? 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. ### Any common misclassification issue with X-ray Apparatus (CT Scan)? 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 X-ray Apparatus (CT Scan)? 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 90221200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹144 Cr (+247.79% YoY) — 0.0039% of India's total exports - Imports: ₹1,431 Cr (+30.53% YoY) — 0.0236% of India's total imports - Trade balance: −₹1,287 Cr (Deficit); surplus rank #12295 of 12657 HSN codes - Share of Sub-Chapter 9022: 4.57% of its exports; import side 15.84% - Rank within Sub-Chapter 9022: #4 of 14 by export value; import-side #3 ### Key metrics - Export CAGR: 8.95% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2207 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +247.79% in FY 2024-25 - Contribution to Sub-Ch. 9022: 4.57% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90221200 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. 9022 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9022 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 86.13 | 0.0038% | — | 4.06% | 885.69 | 0.0247% | — | 15.87% | −799.56 | #2186 | | FY 2019-20 | 66.17 | 0.0030% | −23.17% | 3.34% | 765.61 | 0.0229% | −13.56% | 13.99% | −699.44 | #2514 | | FY 2020-21 | 63.82 | 0.0030% | −3.55% | 2.98% | 747.38 | 0.0256% | −2.38% | 16.35% | −683.56 | #2594 | | FY 2021-22 | 47.47 | 0.0015% | −25.62% | 1.93% | 1,402.53 | 0.0307% | +87.66% | 21.65% | −1,355.06 | #3431 | | FY 2022-23 | 21.41 | 0.0006% | −54.90% | 0.78% | 1,009.38 | 0.0176% | −28.03% | 14.57% | −987.97 | #4588 | | FY 2023-24 | 41.43 | 0.0011% | +93.51% | 1.45% | 1,096.63 | 0.0195% | +8.64% | 14.15% | −1,055.20 | #3792 | | FY 2024-25 | 144.09 | 0.0039% | +247.79% | 4.57% | 1,431.42 | 0.0236% | +30.53% | 15.84% | −1,287.33 | #2207 | - CAGR (7-year): exports 8.95%/yr, imports 8.33%/yr (consistently Deficit) ## Key trade insights: HSN Code 90221200 export-import analysis ### Consistent export growth: 8.95% CAGR over 7 years India's exports under HSN Code 90221200 have grown at a compound annual rate of 8.95% over 7 fiscal years, rising from ₹86.13 Crore in FY 2018-19 to ₹144.09 Crore in FY 2024-25. ### HSN Code 90221200 ranked #2207 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90221200 ranks #2207 out of 12657 HSN codes by total export value. Within Sub-Chapter 9022, it ranks #4 of 14. By trade surplus, it ranks #12295 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90221200 exports The strongest single-year export movement for HSN Code 90221200 was recorded in FY 2024-25, when exports surged by 247.79% over the prior year. ### India records a trade deficit of ₹1,287.33 Crore in HSN Code 90221200 goods In FY 2024-25, India's imports of ₹1,431.42 Cr exceeded exports of ₹144.09 Cr, resulting in a trade deficit of ₹1,287.33 Crore — ranking #12295 of 12657 by surplus magnitude. ### Import growth of 8.33% CAGR signals stable import dependency for X-ray Apparatus (CT Scan) India's imports under HSN Code 90221200 have grown at 8.33% CAGR, reaching ₹1,431.42 Crore in FY 2024-25. ### HSN Code 90221200 contributes 4.57% of Sub-Chapter 9022 exports — ranked #4 Among the 14 HSN codes under Sub-Chapter 9022, HSN Code 90221200 ranks #4 by export value — accounting for 4.57% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.84% share (rank #3). ## Related HSN Codes in Sub-Chapter 9022 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90223000: X-ray tubes](https://busy.in/hsn/hsn-90223000/) | ₹1,325 Cr | | #2 | [HSN Code 90229090: Other, including parts and accessories : Other](https://busy.in/hsn/hsn-90229090/) | ₹757 Cr | | #3 | [HSN Code 90221490: X-ray Apparatus (Other Medical Use)](https://busy.in/hsn/hsn-90221490/) | ₹596 Cr | | #4 | HSN Code 90221200: X-ray Apparatus (CT Scan) (this hsn code) | ₹144 Cr | | #5 | [HSN Code 90229040: X-Ray Examination/Treatment Tables/Chairs](https://busy.in/hsn/hsn-90229040/) | ₹113 Cr | | #6 | [HSN Code 90229020: Radiation units and parts](https://busy.in/hsn/hsn-90229020/) | ₹85 Cr | | #7 | [HSN Code 90221900: Other X-Ray Apparatus](https://busy.in/hsn/hsn-90221900/) | ₹44 Cr | | #8 | [HSN Code 90222100: Ionising Radiation Apparatus (Medical)](https://busy.in/hsn/hsn-90222100/) | ₹29 Cr | | #9 | [HSN Code 90221410: X-ray Generators (Non-Portable)](https://busy.in/hsn/hsn-90221410/) | ₹23 Cr | | #10 | [HSN Code 90221420: Portable X-ray Machine](https://busy.in/hsn/hsn-90221420/) | ₹16 Cr |