--- title: "HSN Code for X-Ray Examination/Treatment Tables/Chairs | HSN 90229040 GST Rate" description: "Find HSN and GST Rates for 90229040 related to X-Ray Examination/Treatment Tables/Chairs with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90229040/" --- # HSN Code 90229040: X-Ray Examination/Treatment Tables/Chairs - [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 | | --- | --- | --- | --- | --- | | Other, including parts and accessories : X-ray examination or treatment table, chairs and the like | 9% | 9% | 18% | 0% | | Other, including parts and accessories : X-ray examination or treatment table, chairs and the like | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90229040 ? It includes Other machines and appliances : Other : Other ### Do e‑way bill and e‑invoice apply for X-Ray Examination/Treatment Tables/Chairs? 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 X-Ray Examination/Treatment Tables/Chairs? 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 X-Ray Examination/Treatment Tables/Chairs? Under HSN 90229040, X-Ray Examination/Treatment Tables/Chairs 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 Examination/Treatment Tables/Chairs? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with X-Ray Examination/Treatment Tables/Chairs? 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 90229040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹113 Cr (+46.78% YoY) — 0.0031% of India's total exports - Imports: ₹44 Cr (+17.61% YoY) — 0.0007% of India's total imports - Trade balance: ₹69 Cr (Surplus); surplus rank #1903 of 12657 HSN codes - Share of Sub-Chapter 9022: 3.58% of its exports; import side 0.49% - Rank within Sub-Chapter 9022: #5 of 14 by export value; import-side #11 ### Key metrics - Export CAGR: 24.20% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2506 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +63.51% in FY 2020-21 - Contribution to Sub-Ch. 9022: 3.58% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90229040 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 | 30.77 | 0.0013% | — | 1.45% | 59.49 | 0.0017% | — | 1.07% | −28.72 | #3543 | | FY 2019-20 | 24.80 | 0.0011% | −19.40% | 1.25% | 21.91 | 0.0007% | −63.17% | 0.40% | +2.89 | #3831 | | FY 2020-21 | 40.55 | 0.0019% | +63.51% | 1.90% | 10.84 | 0.0004% | −50.52% | 0.24% | +29.71 | #3238 | | FY 2021-22 | 55.34 | 0.0018% | +36.47% | 2.25% | 17.01 | 0.0004% | +56.92% | 0.26% | +38.33 | #3224 | | FY 2022-23 | 57.95 | 0.0016% | +4.72% | 2.12% | 38.64 | 0.0007% | +127.16% | 0.56% | +19.31 | #3280 | | FY 2023-24 | 76.95 | 0.0021% | +32.79% | 2.69% | 37.48 | 0.0007% | −3.00% | 0.48% | +39.47 | #2928 | | FY 2024-25 | 112.95 | 0.0031% | +46.78% | 3.58% | 44.08 | 0.0007% | +17.61% | 0.49% | +68.87 | #2506 | - CAGR (7-year): exports 24.20%/yr, imports -4.87%/yr (consistently Surplus) ## Key trade insights: HSN Code 90229040 export-import analysis ### Consistent export growth: 24.20% CAGR over 7 years India's exports under HSN Code 90229040 have grown at a compound annual rate of 24.20% over 7 fiscal years, rising from ₹30.77 Crore in FY 2018-19 to ₹112.95 Crore in FY 2024-25. ### HSN Code 90229040 ranked #2506 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90229040 ranks #2506 out of 12657 HSN codes by total export value. Within Sub-Chapter 9022, it ranks #5 of 14. By trade surplus, it ranks #1903 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 90229040 exports The strongest single-year export movement for HSN Code 90229040 was recorded in FY 2020-21, when exports surged by 63.51% over the prior year. ### India maintains a trade surplus of ₹68.87 Crore in HSN Code 90229040 goods In FY 2024-25, India's exports of ₹112.95 Cr exceeded imports of ₹44.08 Cr, resulting in a trade surplus of ₹68.87 Crore — ranking #1903 of 12657 by surplus magnitude. ### Import growth of -4.87% CAGR signals stable import dependency for X-Ray Examination/Treatment Tables/Chairs India's imports under HSN Code 90229040 have grown at -4.87% CAGR, reaching ₹44.08 Crore in FY 2024-25. ### HSN Code 90229040 contributes 3.58% of Sub-Chapter 9022 exports — ranked #5 Among the 14 HSN codes under Sub-Chapter 9022, HSN Code 90229040 ranks #5 by export value — accounting for 3.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.49% share (rank #11). ## 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 (this hsn code) | ₹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 |