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HSN Code 90221200: X-ray Apparatus (CT Scan)

HSN Code 90221200 represents X-ray Apparatus (CT Scan) under GST classification. This code helps businesses identify X-ray Apparatus (CT Scan) correctly for billing, taxation, and trade. With HSN Code 90221200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of X-ray Apparatus (CT Scan).

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Description of Goods for HSN Code 90221200

HSN Code 90221200 relates to the following description.

Description of Goods

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

Chapter

90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Sub Chapter

9022 - Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, other than those for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the light

CGST

2.5% or 9%

SGST

2.5% or 9%

IGST

5% or 18%

CESS

0%

5% for apparatus for medical, surgical, dental or veterinary use; 18% for apparatus for other uses. Source: Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 487; Schedule II, S. No. 571.

What does HSN Code 90221200 not include?

X-ray Apparatus (CT Scan) does not include products with the following descriptions.

HSN Code 90221300

Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for dental uses

HSN Code 90221410

Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : X-ray generators and apparatus (non-portable)

HSN Code 90221420

Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : Portable X-ray machine

HSN Code 90221490

Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : Other, for medical, surgical or veterinary uses : Other

HSN Code 90221900

Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For other uses

HSN Code 90222100

Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For medical, surgical, dental or veterinary uses

HSN Code 90222900

Apparatus based on the use of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus : For other uses

HSN Code 90229040

Other, including parts and accessories : X-ray examination or treatment table, chairs and the like

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India’s Trade Performance — HSN Code 90221200 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹254 Cr

+76.13% vs FY 2024-25

0.0065% of India’s total exports

India’s Imports

FY 2025-26

₹1,606 Cr

+12.22% vs FY 2024-25

0.0234% of India’s total imports

Trade Balance

FY 2025-26

−₹1,353 Cr

Trade Deficit

Surplus rank #12419 of 12872 HSN codes

% of Sub-Chapter 9022

FY 2025-26

7.33%

Share of Sub-Chapter 9022’s total exports in FY 2025-26

Import side: 13.38% of Sub-Chapter 9022’s imports

Rank Within Sub-Chapter 9022

FY 2025-26

#4 of 14

Position by export value among HSN codes in Sub-Chapter 9022

Import-side rank: #4 of 14

At a glance

16.69%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#1701

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+247.79%

Peak Growth Year

FY 2024-25 · strongest single-year move

7.33%

Contribution to Sub-Ch. 9022

Share of Sub-Chapter 9022 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 90221200

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #2186

Balance

−799.56

Exports

86.13 ₹ Cr

0.0038% share

— YoY

4.06% of Sub-Ch. 9022

Imports

885.69 ₹ Cr

0.0247% share

— YoY

15.87% of Sub-Ch. 9022

FY 2019-20 Exp. Rank #2514

Balance

−699.44

Exports

66.17 ₹ Cr

0.0030% share

−23.17% YoY

3.34% of Sub-Ch. 9022

Imports

765.61 ₹ Cr

0.0229% share

−13.56% YoY

13.99% of Sub-Ch. 9022

FY 2020-21 Exp. Rank #2594

Balance

−683.56

Exports

63.82 ₹ Cr

0.0030% share

−3.55% YoY

2.98% of Sub-Ch. 9022

Imports

747.38 ₹ Cr

0.0256% share

−2.38% YoY

16.35% of Sub-Ch. 9022

FY 2021-22 Exp. Rank #3431

Balance

−1,355.06

Exports

47.47 ₹ Cr

0.0015% share

−25.62% YoY

1.93% of Sub-Ch. 9022

Imports

1,402.53 ₹ Cr

0.0307% share

+87.66% YoY

21.65% of Sub-Ch. 9022

FY 2022-23 Exp. Rank #4588

Balance

−987.97

Exports

21.41 ₹ Cr

0.0006% share

−54.90% YoY

0.78% of Sub-Ch. 9022

Imports

1,009.38 ₹ Cr

0.0176% share

−28.03% YoY

14.57% of Sub-Ch. 9022

FY 2023-24 Exp. Rank #3792

Balance

−1,055.20

Exports

41.43 ₹ Cr

0.0011% share

+93.51% YoY

1.45% of Sub-Ch. 9022

Imports

1,096.63 ₹ Cr

0.0195% share

+8.64% YoY

14.15% of Sub-Ch. 9022

FY 2024-25 Exp. Rank #2207

Balance

−1,287.33

Exports

144.09 ₹ Cr

0.0039% share

+247.79% YoY

4.57% of Sub-Ch. 9022

Imports

1,431.42 ₹ Cr

0.0236% share

+30.53% YoY

15.84% of Sub-Ch. 9022

FY 2025-26 Exp. Rank #1701

Balance

−1,352.59

Exports

253.79 ₹ Cr

0.0065% share

+76.13% YoY

7.33% of Sub-Ch. 9022

Imports

1,606.38 ₹ Cr

0.0234% share

+12.22% YoY

13.38% of Sub-Ch. 9022

CAGR · 8-Year

Exports

16.69% /yr

Imports

8.88% /yr

Consistently Deficit
Sub-Chapter 9022 total

reference, FY 2025-26

Export

₹3,462.17 Cr

Import

₹12,009.00 Cr

Trade Balance

−8,546.83

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 90221200 Export-Import Analysis

Consistent Export Growth: 16.69% CAGR Over 8 Years

India's exports under HSN Code 90221200 have grown at a compound annual rate of 16.69% over 8 fiscal years, rising from ₹86.13 Crore in FY 2018-19 to ₹253.79 Crore in FY 2025-26.

HSN Code 90221200 Ranked #1701 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 90221200 ranks #1701 out of 12872 HSN codes by total export value. Within Sub-Chapter 9022, it ranks #4 of 14. By trade surplus, it ranks #12419 of 12872.

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 ₹1,352.59 Crore in HSN Code 90221200 Goods

In FY 2025-26, India's imports of ₹1,606.38 Cr exceeded exports of ₹253.79 Cr, resulting in a trade deficit of ₹1,352.59 Crore — ranking #12419 of 12872 by surplus magnitude.

Import Growth of 8.88% CAGR Signals Stable Import Dependency for X-ray Apparatus (CT Scan)

India's imports under HSN Code 90221200 have grown at 8.88% CAGR, reaching ₹1,606.38 Crore in FY 2025-26.

HSN Code 90221200 Contributes 7.33% 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 7.33% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 13.38% share (rank #4).

Frequently Asked Questions

Clear answers to common queries about HSN Code 90221200 and GST compliance.

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.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.