--- title: "HSN Code for X-ray tubes | HSN 90223000 GST Rate" description: "Find HSN and GST Rates for 90223000 related to X-ray tubes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90223000/" --- # HSN Code 90223000: X-ray tubes - [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 | | --- | --- | --- | --- | --- | | X-ray tubes | 9% | 9% | 18% | 0% | | X-ray tubes | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90223000 ? It includes Other Demo Apparatus ### Do e‑way bill and e‑invoice apply for X-ray tubes? 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 tubes? Under HSN 90223000, X-ray tubes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade X-ray tubes? 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 X-ray tubes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for X-ray tubes; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for X-ray tubes? 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 90223000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,325 Cr (+2.66% YoY) — 0.0360% of India's total exports - Imports: ₹739 Cr (+27.01% YoY) — 0.0122% of India's total imports - Trade balance: ₹587 Cr (Surplus); surplus rank #546 of 12657 HSN codes - Share of Sub-Chapter 9022: 42.05% of its exports; import side 8.17% - Rank within Sub-Chapter 9022: #1 of 14 by export value; import-side #5 ### Key metrics - Export CAGR: 6.97% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #407 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +25.66% in FY 2021-22 - Contribution to Sub-Ch. 9022: 42.05% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90223000 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 | 884.70 | 0.0387% | — | 41.66% | 248.61 | 0.0069% | — | 4.45% | +636.09 | #386 | | FY 2019-20 | 947.27 | 0.0430% | +7.07% | 47.75% | 394.41 | 0.0118% | +58.65% | 7.21% | +552.86 | #351 | | FY 2020-21 | 978.45 | 0.0455% | +3.29% | 45.74% | 381.40 | 0.0131% | −3.30% | 8.35% | +597.05 | #364 | | FY 2021-22 | 1,229.51 | 0.0392% | +25.66% | 49.90% | 520.88 | 0.0114% | +36.57% | 8.04% | +708.63 | #395 | | FY 2022-23 | 1,195.81 | 0.0330% | −2.74% | 43.66% | 552.77 | 0.0096% | +6.12% | 7.98% | +643.04 | #418 | | FY 2023-24 | 1,290.93 | 0.0357% | +7.95% | 45.08% | 581.50 | 0.0104% | +5.20% | 7.50% | +709.43 | #398 | | FY 2024-25 | 1,325.24 | 0.0360% | +2.66% | 42.05% | 738.56 | 0.0122% | +27.01% | 8.17% | +586.68 | #407 | - CAGR (7-year): exports 6.97%/yr, imports 19.90%/yr (consistently Surplus) ## Key trade insights: HSN Code 90223000 export-import analysis ### Consistent export growth: 6.97% CAGR over 7 years India's exports under HSN Code 90223000 have grown at a compound annual rate of 6.97% over 7 fiscal years, rising from ₹884.70 Crore in FY 2018-19 to ₹1,325.24 Crore in FY 2024-25. ### HSN Code 90223000 ranked #407 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90223000 ranks #407 out of 12657 HSN codes by total export value. Within Sub-Chapter 9022, it ranks #1 of 14. By trade surplus, it ranks #546 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 90223000 exports The strongest single-year export movement for HSN Code 90223000 was recorded in FY 2021-22, when exports surged by 25.66% over the prior year. ### India maintains a trade surplus of ₹586.68 Crore in HSN Code 90223000 goods In FY 2024-25, India's exports of ₹1,325.24 Cr exceeded imports of ₹738.56 Cr, resulting in a trade surplus of ₹586.68 Crore — ranking #546 of 12657 by surplus magnitude. ### Import growth of 19.90% CAGR signals rising demand for X-ray tubes India's imports under HSN Code 90223000 have grown at 19.90% CAGR, reaching ₹738.56 Crore in FY 2024-25. ### HSN Code 90223000 contributes 42.05% of Sub-Chapter 9022 exports — ranked #1 Among the 14 HSN codes under Sub-Chapter 9022, HSN Code 90223000 ranks #1 by export value — accounting for 42.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.17% share (rank #5). ## 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 (this hsn code) | ₹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 |