---
title: "HSN Code for Other Dental X-Ray Apparatus | HSN 90221300 GST Rate"
description: "Find HSN and GST Rates for 90221300 related to Other Dental X-Ray Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90221300/"
---

# HSN Code 90221300: Other Dental X-Ray Apparatus

- [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 : Other, for dental uses | 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 : Other, for dental uses | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90221300 ?

It includes X-ray tubes

### Any common misclassification issue with Other Dental X-Ray Apparatus?

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

### Do e‑way bill and e‑invoice apply for Other Dental X-Ray Apparatus?

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.

### Does packaging or labelling change the GST for Other Dental X-Ray Apparatus?

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 Other Dental X-Ray Apparatus?

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

### How should mixed supplies be billed when Other Dental X-Ray Apparatus is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Dental X-Ray Apparatus; Nil for exempt items if applicable).

## India's trade performance: HSN Code 90221300 (FY 2024-25)

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

- Exports: ₹5 Cr (−28.12% YoY) — 0.0001% of India's total exports
- Imports: ₹123 Cr (−15.23% YoY) — 0.0020% of India's total imports
- Trade balance: −₹118 Cr (Deficit); surplus rank #10922 of 12657 HSN codes
- Share of Sub-Chapter 9022: 0.17% of its exports; import side 1.36%
- Rank within Sub-Chapter 9022: #12 of 14 by export value; import-side #6

### Key metrics

- Export CAGR: 2.89% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6493 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +180.48% in FY 2019-20
- Contribution to Sub-Ch. 9022: 0.17% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90221300

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 | 4.61 | 0.0002% | — | 0.22% | 84.40 | 0.0024% | — | 1.51% | −79.79 | #5955 |
| FY 2019-20 | 12.93 | 0.0006% | +180.48% | 0.65% | 99.72 | 0.0030% | +18.15% | 1.82% | −86.79 | #4683 |
| FY 2020-21 | 7.30 | 0.0003% | −43.54% | 0.34% | 46.21 | 0.0016% | −53.66% | 1.01% | −38.91 | #5469 |
| FY 2021-22 | 8.33 | 0.0003% | +14.11% | 0.34% | 100.77 | 0.0022% | +118.07% | 1.56% | −92.44 | #5720 |
| FY 2022-23 | 8.67 | 0.0002% | +4.08% | 0.32% | 135.65 | 0.0024% | +34.61% | 1.96% | −126.98 | #5814 |
| FY 2023-24 | 7.61 | 0.0002% | −12.23% | 0.27% | 145.21 | 0.0026% | +7.05% | 1.87% | −137.60 | #6057 |
| FY 2024-25 | 5.47 | 0.0001% | −28.12% | 0.17% | 123.09 | 0.0020% | −15.23% | 1.36% | −117.62 | #6493 |

- CAGR (7-year): exports 2.89%/yr, imports 6.49%/yr (consistently Deficit)

## Key trade insights: HSN Code 90221300 export-import analysis

### Consistent export growth: 2.89% CAGR over 7 years

India's exports under HSN Code 90221300 have grown at a compound annual rate of 2.89% over 7 fiscal years, rising from ₹4.61 Crore in FY 2018-19 to ₹5.47 Crore in FY 2024-25.

### HSN Code 90221300 ranked #6493 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90221300 ranks #6493 out of 12657 HSN codes by total export value. Within Sub-Chapter 9022, it ranks #12 of 14. By trade surplus, it ranks #10922 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 90221300 exports

The strongest single-year export movement for HSN Code 90221300 was recorded in FY 2019-20, when exports surged by 180.48% over the prior year.

### India records a trade deficit of ₹117.62 Crore in HSN Code 90221300 goods

In FY 2024-25, India's imports of ₹123.09 Cr exceeded exports of ₹5.47 Cr, resulting in a trade deficit of ₹117.62 Crore — ranking #10922 of 12657 by surplus magnitude.

### Import growth of 6.49% CAGR signals stable import dependency for Other Dental X-Ray Apparatus

India's imports under HSN Code 90221300 have grown at 6.49% CAGR, reaching ₹123.09 Crore in FY 2024-25.

### HSN Code 90221300 contributes 0.17% of Sub-Chapter 9022 exports — ranked #12

Among the 14 HSN codes under Sub-Chapter 9022, HSN Code 90221300 ranks #12 by export value — accounting for 0.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.36% share (rank #6).

## 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)](https://busy.in/hsn/hsn-90221200/) | ₹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 |
| #12 | HSN Code 90221300: Other Dental X-Ray Apparatus (this hsn code) | ₹5 Cr |