--- title: "HSN Code for X-ray Apparatus (Other Medical Use) | HSN 90221490 GST Rate" description: "Find HSN and GST Rates for 90221490 related to X-ray Apparatus (Other Medical Use) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90221490/" --- # HSN Code 90221490: X-ray Apparatus (Other Medical Use) - [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 : Other | 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 : Other | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90221490 ? It includes Other, including parts and accessories : Radiation beam delivery units ### Any common misclassification issue with X-ray Apparatus (Other Medical Use)? 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 (Other Medical Use)? 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 X-ray Apparatus (Other Medical Use)? 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 X-ray Apparatus (Other Medical Use) 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 (Other Medical Use); Nil for exempt items if applicable). ### Does packaging or labelling change the GST for X-ray Apparatus (Other Medical Use)? 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. ## India's trade performance: HSN Code 90221490 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹596 Cr (+10.15% YoY) — 0.0162% of India's total exports - Imports: ₹2,393 Cr (+29.87% YoY) — 0.0394% of India's total imports - Trade balance: −₹1,797 Cr (Deficit); surplus rank #12398 of 12657 HSN codes - Share of Sub-Chapter 9022: 18.92% of its exports; import side 26.48% - Rank within Sub-Chapter 9022: #3 of 14 by export value; import-side #2 ### Key metrics - Export CAGR: 7.09% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #864 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +72.02% in FY 2022-23 - Contribution to Sub-Ch. 9022: 18.92% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90221490 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 | 395.35 | 0.0173% | — | 18.62% | 1,237.78 | 0.0345% | — | 22.18% | −842.43 | #798 | | FY 2019-20 | 273.85 | 0.0124% | −30.73% | 13.80% | 1,228.58 | 0.0367% | −0.74% | 22.46% | −954.73 | #1056 | | FY 2020-21 | 348.82 | 0.0162% | +27.38% | 16.31% | 662.10 | 0.0227% | −46.11% | 14.49% | −313.28 | #911 | | FY 2021-22 | 349.75 | 0.0111% | +0.27% | 14.19% | 1,065.08 | 0.0233% | +60.86% | 16.44% | −715.33 | #1145 | | FY 2022-23 | 601.64 | 0.0166% | +72.02% | 21.96% | 1,535.43 | 0.0267% | +44.16% | 22.17% | −933.79 | #796 | | FY 2023-24 | 541.32 | 0.0150% | −10.03% | 18.90% | 1,843.00 | 0.0328% | +20.03% | 23.78% | −1,301.68 | #889 | | FY 2024-25 | 596.29 | 0.0162% | +10.15% | 18.92% | 2,393.42 | 0.0394% | +29.87% | 26.48% | −1,797.13 | #864 | - CAGR (7-year): exports 7.09%/yr, imports 11.62%/yr (consistently Deficit) ## Key trade insights: HSN Code 90221490 export-import analysis ### Consistent export growth: 7.09% CAGR over 7 years India's exports under HSN Code 90221490 have grown at a compound annual rate of 7.09% over 7 fiscal years, rising from ₹395.35 Crore in FY 2018-19 to ₹596.29 Crore in FY 2024-25. ### HSN Code 90221490 ranked #864 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90221490 ranks #864 out of 12657 HSN codes by total export value. Within Sub-Chapter 9022, it ranks #3 of 14. By trade surplus, it ranks #12398 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 90221490 exports The strongest single-year export movement for HSN Code 90221490 was recorded in FY 2022-23, when exports surged by 72.02% over the prior year. ### India records a trade deficit of ₹1,797.13 Crore in HSN Code 90221490 goods In FY 2024-25, India's imports of ₹2,393.42 Cr exceeded exports of ₹596.29 Cr, resulting in a trade deficit of ₹1,797.13 Crore — ranking #12398 of 12657 by surplus magnitude. ### Import growth of 11.62% CAGR signals rising demand for X-ray Apparatus (Other Medical Use) India's imports under HSN Code 90221490 have grown at 11.62% CAGR, reaching ₹2,393.42 Crore in FY 2024-25. ### HSN Code 90221490 contributes 18.92% of Sub-Chapter 9022 exports — ranked #3 Among the 14 HSN codes under Sub-Chapter 9022, HSN Code 90221490 ranks #3 by export value — accounting for 18.92% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 26.48% share (rank #2). ## 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) (this hsn code) | ₹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 |