--- title: "HSN Code for Portable X-ray Machine | HSN 90221420 GST Rate" description: "Find HSN and GST Rates for 90221420 related to Portable X-ray Machine with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90221420/" --- # HSN Code 90221420: Portable X-ray Machine - [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 medical, surgical or veterinary uses : Portable X-ray machine | 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 medical, surgical or veterinary uses : Portable X-ray machine | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90221420 ? It includes Radiation units and parts ### How should mixed supplies be billed when Portable X-ray Machine is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Portable X-ray Machine; Nil for exempt items if applicable). ### How much GST applies to Portable X-ray Machine? Under HSN 90221420, Portable X-ray Machine attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Portable X-ray Machine? 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 Portable X-ray Machine? 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 Portable X-ray Machine? 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. ## India's trade performance: HSN Code 90221420 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹16 Cr (−50.84% YoY) — 0.0004% of India's total exports - Imports: ₹51 Cr (−29.17% YoY) — 0.0008% of India's total imports - Trade balance: −₹35 Cr (Deficit); surplus rank #9970 of 12657 HSN codes - Share of Sub-Chapter 9022: 0.52% of its exports; import side 0.56% - Rank within Sub-Chapter 9022: #10 of 14 by export value; import-side #10 ### Key metrics - Export CAGR: 4.18% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5138 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +120.56% in FY 2020-21 - Contribution to Sub-Ch. 9022: 0.52% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90221420 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 | 12.79 | 0.0006% | — | 0.60% | 26.09 | 0.0007% | — | 0.47% | −13.30 | #4703 | | FY 2019-20 | 10.75 | 0.0005% | −15.95% | 0.54% | 34.33 | 0.0010% | +31.58% | 0.63% | −23.58 | #4916 | | FY 2020-21 | 23.71 | 0.0011% | +120.56% | 1.11% | 13.39 | 0.0005% | −61.00% | 0.29% | +10.32 | #3968 | | FY 2021-22 | 21.99 | 0.0007% | −7.25% | 0.89% | 20.87 | 0.0005% | +55.86% | 0.32% | +1.12 | #4476 | | FY 2022-23 | 41.01 | 0.0011% | +86.49% | 1.50% | 44.84 | 0.0008% | +114.85% | 0.65% | −3.83 | #3733 | | FY 2023-24 | 33.26 | 0.0009% | −18.90% | 1.16% | 71.90 | 0.0013% | +60.35% | 0.93% | −38.64 | #4099 | | FY 2024-25 | 16.35 | 0.0004% | −50.84% | 0.52% | 50.93 | 0.0008% | −29.17% | 0.56% | −34.58 | #5138 | - CAGR (7-year): exports 4.18%/yr, imports 11.79%/yr (consistently Deficit) ## Key trade insights: HSN Code 90221420 export-import analysis ### Consistent export growth: 4.18% CAGR over 7 years India's exports under HSN Code 90221420 have grown at a compound annual rate of 4.18% over 7 fiscal years, rising from ₹12.79 Crore in FY 2018-19 to ₹16.35 Crore in FY 2024-25. ### HSN Code 90221420 ranked #5138 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90221420 ranks #5138 out of 12657 HSN codes by total export value. Within Sub-Chapter 9022, it ranks #10 of 14. By trade surplus, it ranks #9970 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 90221420 exports The strongest single-year export movement for HSN Code 90221420 was recorded in FY 2020-21, when exports surged by 120.56% over the prior year. ### India records a trade deficit of ₹34.58 Crore in HSN Code 90221420 goods In FY 2024-25, India's imports of ₹50.93 Cr exceeded exports of ₹16.35 Cr, resulting in a trade deficit of ₹34.58 Crore — ranking #9970 of 12657 by surplus magnitude. ### Import growth of 11.79% CAGR signals rising demand for Portable X-ray Machine India's imports under HSN Code 90221420 have grown at 11.79% CAGR, reaching ₹50.93 Crore in FY 2024-25. ### HSN Code 90221420 contributes 0.52% of Sub-Chapter 9022 exports — ranked #10 Among the 14 HSN codes under Sub-Chapter 9022, HSN Code 90221420 ranks #10 by export value — accounting for 0.52% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.56% share (rank #10). ## 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 (this hsn code) | ₹16 Cr |