---
title: "HSN Code for Other X-Ray Apparatus | HSN 90221900 GST Rate"
description: "Find HSN and GST Rates for 90221900 related to Other X-Ray Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90221900/"
---

# HSN Code 90221900: Other 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 : For other 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 : For other uses | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90221900 ?

It includes X-Ray Examination/Treatment Tables/Chairs

### How should mixed supplies be billed when Other 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 X-Ray Apparatus; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other 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 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.

### How much GST applies to Other X-Ray Apparatus?

Under HSN 90221900, Other X-Ray Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other 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.

## India's trade performance: HSN Code 90221900 (FY 2024-25)

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

- Exports: ₹44 Cr (+38.09% YoY) — 0.0012% of India's total exports
- Imports: ₹1,093 Cr (+22.67% YoY) — 0.0180% of India's total imports
- Trade balance: −₹1,048 Cr (Deficit); surplus rank #12220 of 12657 HSN codes
- Share of Sub-Chapter 9022: 1.41% of its exports; import side 12.09%
- Rank within Sub-Chapter 9022: #7 of 14 by export value; import-side #4

### Key metrics

- Export CAGR: 27.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3782 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +108.24% in FY 2022-23
- Contribution to Sub-Ch. 9022: 1.41% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90221900

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 | 10.18 | 0.0004% | — | 0.48% | 684.30 | 0.0191% | — | 12.26% | −674.12 | #4973 |
| FY 2019-20 | 17.16 | 0.0008% | +68.57% | 0.87% | 599.43 | 0.0179% | −12.40% | 10.96% | −582.27 | #4319 |
| FY 2020-21 | 12.16 | 0.0006% | −29.14% | 0.57% | 532.79 | 0.0183% | −11.12% | 11.66% | −520.63 | #4827 |
| FY 2021-22 | 13.35 | 0.0004% | +9.79% | 0.54% | 519.39 | 0.0114% | −2.52% | 8.02% | −506.04 | #5109 |
| FY 2022-23 | 27.80 | 0.0008% | +108.24% | 1.01% | 531.14 | 0.0092% | +2.26% | 7.67% | −503.34 | #4265 |
| FY 2023-24 | 32.11 | 0.0009% | +15.50% | 1.12% | 890.60 | 0.0159% | +67.68% | 11.49% | −858.49 | #4145 |
| FY 2024-25 | 44.34 | 0.0012% | +38.09% | 1.41% | 1,092.54 | 0.0180% | +22.67% | 12.09% | −1,048.20 | #3782 |

- CAGR (7-year): exports 27.79%/yr, imports 8.11%/yr (consistently Deficit)

## Key trade insights: HSN Code 90221900 export-import analysis

### Consistent export growth: 27.79% CAGR over 7 years

India's exports under HSN Code 90221900 have grown at a compound annual rate of 27.79% over 7 fiscal years, rising from ₹10.18 Crore in FY 2018-19 to ₹44.34 Crore in FY 2024-25.

### HSN Code 90221900 ranked #3782 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90221900 ranks #3782 out of 12657 HSN codes by total export value. Within Sub-Chapter 9022, it ranks #7 of 14. By trade surplus, it ranks #12220 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 90221900 exports

The strongest single-year export movement for HSN Code 90221900 was recorded in FY 2022-23, when exports surged by 108.24% over the prior year.

### India records a trade deficit of ₹1,048.20 Crore in HSN Code 90221900 goods

In FY 2024-25, India's imports of ₹1,092.54 Cr exceeded exports of ₹44.34 Cr, resulting in a trade deficit of ₹1,048.20 Crore — ranking #12220 of 12657 by surplus magnitude.

### Import growth of 8.11% CAGR signals stable import dependency for Other X-Ray Apparatus

India's imports under HSN Code 90221900 have grown at 8.11% CAGR, reaching ₹1,092.54 Crore in FY 2024-25.

### HSN Code 90221900 contributes 1.41% of Sub-Chapter 9022 exports — ranked #7

Among the 14 HSN codes under Sub-Chapter 9022, HSN Code 90221900 ranks #7 by export value — accounting for 1.41% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 12.09% share (rank #4).

## 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 (this hsn code) | ₹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 |