---
title: "9020 HSN Code | HSN Code for Breathing appliances & gas masks in India"
description: "Know more about 9020 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9020 covering Breathing appliances & gas masks."
canonical: "https://busy.in/hsn/sub-chapter-9020/"
---

# HSN Sub-chapter 9020: Breathing appliances & gas masks

Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

Part of [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/).

- Current GST rate: 18%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 90200000 | [Breathing Appliances/Gas Masks](https://busy.in/hsn/hsn-90200000/) |

## Frequently asked questions

### What products are classified under HSN 9020

It includes Breathing appliances & gas masks

### Does packaging or branding change how GST applies to Breathing appliances & gas masks?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Breathing appliances & gas masks is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### Any special steps when selling Breathing appliances & gas masks through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### What should my invoice and records include for Breathing appliances & gas masks?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Is the composition scheme suitable if I mainly trade Breathing appliances & gas masks?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### Can I claim ITC on inputs and services used for Breathing appliances & gas masks?

If your outward supply of Breathing appliances & gas masks is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

## India's trade performance: HSN Sub-Chapter 9020 (FY 2024-25)

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

- Exports: ₹51 Cr (−3.91% YoY) — 0.0014% of India's total exports
- Imports: ₹186 Cr (+13.73% YoY) — 0.0031% of India's total imports
- Trade balance: −₹136 Cr (Deficit); surplus rank #746 of 1233 sub-chapters
- Share of Chapter 90: 0.11% of its exports; import side 0.16%
- Rank within Chapter 90: #27 of 32 by export value; import-side #28

### Key metrics

- Export CAGR: 16.25% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #910 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +127.92% in FY 2023-24
- Contribution to Ch. 90: 0.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9020

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 Ch. 90 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 90 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 20.60 | 0.0009% | — | 0.09% | 124.14 | 0.0035% | — | 0.18% | −103.54 | #947 |
| FY 2019-20 | 22.85 | 0.0010% | +10.92% | 0.10% | 129.59 | 0.0039% | +4.39% | 0.20% | −106.74 | #929 |
| FY 2020-21 | 20.25 | 0.0009% | −11.38% | 0.08% | 163.13 | 0.0056% | +25.88% | 0.26% | −142.88 | #944 |
| FY 2021-22 | 23.99 | 0.0008% | +18.47% | 0.08% | 129.70 | 0.0028% | −20.49% | 0.15% | −105.71 | #950 |
| FY 2022-23 | 23.21 | 0.0006% | −3.25% | 0.06% | 124.81 | 0.0022% | −3.77% | 0.13% | −101.60 | #969 |
| FY 2023-24 | 52.90 | 0.0015% | +127.92% | 0.13% | 163.86 | 0.0029% | +31.29% | 0.15% | −110.96 | #898 |
| FY 2024-25 | 50.83 | 0.0014% | −3.91% | 0.11% | 186.36 | 0.0031% | +13.73% | 0.16% | −135.53 | #910 |

- CAGR (7-year): exports 16.25%/yr, imports 7.01%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9020 export-import analysis

### Consistent export growth: 16.25% CAGR over 7 years

India's exports under HSN Sub-Chapter 9020 have grown at a compound annual rate of 16.25% over 7 fiscal years, rising from ₹20.60 Crore in FY 2018-19 to ₹50.83 Crore in FY 2024-25.

### HSN Sub-Chapter 9020 ranked #910 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9020 ranks #910 out of 1233 sub-chapters by total export value. Within Chapter 90, it ranks #27 of 32. By trade surplus, it ranks #746 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 9020 exports

The strongest single-year export movement for HSN Sub-Chapter 9020 was recorded in FY 2023-24, when exports surged by 127.92% over the prior year.

### India records a trade deficit of ₹135.53 Crore in HSN Sub-Chapter 9020 goods

In FY 2024-25, India's imports of ₹186.36 Cr exceeded exports of ₹50.83 Cr, resulting in a trade deficit of ₹135.53 Crore — ranking #746 of 1233 by surplus magnitude.

### Import growth of 7.01% CAGR signals stable import dependency for Breathing appliances & gas masks

India's imports under HSN Sub-Chapter 9020 have grown at 7.01% CAGR, reaching ₹186.36 Crore in FY 2024-25.

### HSN Sub-Chapter 9020 contributes 0.11% of Chapter 90 exports — ranked #27

Among the 32 sub-chapters under Chapter 90, HSN Sub-Chapter 9020 ranks #27 by export value — accounting for 0.11% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.16% share (rank #28).

## Related Sub-Chapters in Chapter 90

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9018: Medical instruments](https://busy.in/hsn/sub-chapter-9018/) | ₹12,199 Cr |
| #2 | [HSN Sub-Chapter 9001: Optical components](https://busy.in/hsn/sub-chapter-9001/) | ₹4,088 Cr |
| #3 | [HSN Sub-Chapter 9021: Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/) | ₹3,924 Cr |
| #4 | [HSN Sub-Chapter 9032: Automatic regulating instruments](https://busy.in/hsn/sub-chapter-9032/) | ₹3,199 Cr |
| #5 | [HSN Sub-Chapter 9022: Apparatus based on X-rays](https://busy.in/hsn/sub-chapter-9022/) | ₹3,151 Cr |
| #6 | [HSN Sub-Chapter 9027: Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/) | ₹2,895 Cr |
| #7 | [HSN Sub-Chapter 9026: Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) | ₹2,825 Cr |
| #8 | [HSN Sub-Chapter 9031: Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) | ₹2,742 Cr |
| #9 | [HSN Sub-Chapter 9030: Radiation detectors](https://busy.in/hsn/sub-chapter-9030/) | ₹1,592 Cr |
| #10 | [HSN Sub-Chapter 9015: Surveying, geophysical instruments](https://busy.in/hsn/sub-chapter-9015/) | ₹1,512 Cr |
| #27 | HSN Sub-Chapter 9020: Breathing appliances & gas masks (this hsn sub-chapter) | ₹51 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9001 | [Optical components](https://busy.in/hsn/sub-chapter-9001/) |
| 9002 | [Optical elements and fittings](https://busy.in/hsn/sub-chapter-9002/) |
| 9003 | [Spectacle frames and parts](https://busy.in/hsn/sub-chapter-9003/) |
| 9004 | [Corrective spectacles](https://busy.in/hsn/sub-chapter-9004/) |
| 9005 | [Binoculars & optical telescopes](https://busy.in/hsn/sub-chapter-9005/) |
| 9006 | [Cameras & Flash Equipment](https://busy.in/hsn/sub-chapter-9006/) |
| 9007 | [Cinematographic cameras](https://busy.in/hsn/sub-chapter-9007/) |
| 9008 | [Image projectors & enlargers](https://busy.in/hsn/sub-chapter-9008/) |
| 9010 | [Photographic laboratory equipment](https://busy.in/hsn/sub-chapter-9010/) |
| 9011 | [Compound optical microscopes](https://busy.in/hsn/sub-chapter-9011/) |
| 9012 | [Non-optical microscopes](https://busy.in/hsn/sub-chapter-9012/) |
| 9013 | [Lasers & optical instruments](https://busy.in/hsn/sub-chapter-9013/) |
| 9014 | [Knotted carpets & coverings](https://busy.in/hsn/sub-chapter-9014/) |
| 9015 | [Surveying, geophysical instruments](https://busy.in/hsn/sub-chapter-9015/) |
| 9016 | [Sensitive balances](https://busy.in/hsn/sub-chapter-9016/) |
| 9017 | [Mathematical calculating instruments](https://busy.in/hsn/sub-chapter-9017/) |
| 9018 | [Medical instruments](https://busy.in/hsn/sub-chapter-9018/) |
| 9019 | [Therapeutic apparatus](https://busy.in/hsn/sub-chapter-9019/) |
| 9021 | [Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/) |
| 9022 | [Apparatus based on X-rays](https://busy.in/hsn/sub-chapter-9022/) |
| 9023 | [Demonstration Instruments](https://busy.in/hsn/sub-chapter-9023/) |
| 9024 | [Machines for material hardness testing](https://busy.in/hsn/sub-chapter-9024/) |
| 9025 | [Thermometers, Barometers, Hygrometers](https://busy.in/hsn/sub-chapter-9025/) |
| 9026 | [Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) |
| 9027 | [Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/) |
| 9028 | [Gas, Liquid, Electricity Supply Meters](https://busy.in/hsn/sub-chapter-9028/) |
| 9029 | [Taximeters and counters](https://busy.in/hsn/sub-chapter-9029/) |
| 9030 | [Radiation detectors](https://busy.in/hsn/sub-chapter-9030/) |
| 9031 | [Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) |
| 9032 | [Automatic regulating instruments](https://busy.in/hsn/sub-chapter-9032/) |
| 9033 | [Machine Parts](https://busy.in/hsn/sub-chapter-9033/) |