90 HSN Code: Optical & Medical Instruments

HSN Chapter 90 represents Optical & Medical Instruments under GST classification. This code helps businesses identify Optical & Medical Instruments correctly for billing, taxation, and trade purposes. With HSN Chapter 90, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Optical & Medical Instruments.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

Sub-chapters under HSN Chapter 90

Following Sub Chapters fall under Optical & Medical Instruments:

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

5 %

Description

Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

12 %

Description

Frames and mountings for spectacles, goggles or the like, and parts thereof

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Spectacles, goggles and the like, corrective, protective or other

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronom

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Microscopes other than optical microscopes; diffraction apparatus

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Direction finding compasses; other navigational instruments and appliances

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Balances of a sensitivity of 5 cg or better, with or without weights

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter

Sub Chapter

New GST Rate

40 %
Standard

Old GST Rate

18 %

Description

Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instrument

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

12 %

Description

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

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

12 %

Description

Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, other than those for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the light

Sub Chapter

New GST Rate

5 %
Essential

Old GST Rate

5 %

Description

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses

Sub Chapter

New GST Rate

12 %
Standard

Old GST Rate

12 %

Description

Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Gas, liquid or electricity supply or production meters, including calibrating meters therefor

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, x-ray, cosmic or other ionising radiations

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Automatic regulating or controlling instruments and apparatus

Sub Chapter

New GST Rate

18 %
Standard

Old GST Rate

18 %

Description

Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of chapter 90

India’s Trade Performance — HSN Chapter 90 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹44,741 Cr

+8.30% vs FY 2023-24

1.2081% of India’s total exports

India’s Imports

FY 2024-25

₹1,17,087 Cr

+9.43% vs FY 2023-24

1.9200% of India’s total imports

Trade Balance

FY 2024-25

−₹72,346 Cr

Trade Deficit

Surplus rank #90 of 97 chapters

At a glance

11.92%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#21

National Export Rank

of 97 chapters by export value, FY 2024-25

+29.92%

Peak Growth Year

FY 2022-23 · strongest single-year move

Export Growth · 7Y

₹22,764.58 Cr → ₹44,741.39 Cr

India Export-Import Trade Statistics for HSN Chapter 90

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #22

Balance

−44,587.05

Exports

22,764.58 ₹ Cr

0.9869% share

YoY

Imports

67,351.63 ₹ Cr

1.8738% share

YoY

FY 2019-20 Exp. Rank #21

Balance

−41,652.19

Exports

23,882.84 ₹ Cr

1.0766% share

+4.91% YoY

Imports

65,535.03 ₹ Cr

1.9500% share

−2.70% YoY

FY 2020-21 Exp. Rank #22

Balance

−39,250.75

Exports

24,221.74 ₹ Cr

1.1223% share

+1.42% YoY

Imports

63,472.49 ₹ Cr

2.1768% share

−3.15% YoY

FY 2021-22 Exp. Rank #21

Balance

−54,697.52

Exports

29,675.67 ₹ Cr

0.9431% share

+22.52% YoY

Imports

84,373.19 ₹ Cr

1.8452% share

+32.93% YoY

FY 2022-23 Exp. Rank #20

Balance

−55,314.90

Exports

38,555.81 ₹ Cr

1.0649% share

+29.92% YoY

Imports

93,870.71 ₹ Cr

1.6326% share

+11.26% YoY

FY 2023-24 Exp. Rank #19

Balance

−65,687.85

Exports

41,313.91 ₹ Cr

1.1418% share

+7.15% YoY

Imports

1,07,001.76 ₹ Cr

1.9053% share

+13.99% YoY

FY 2024-25 Exp. Rank #21

Balance

−72,345.70

Exports

44,741.39 ₹ Cr

1.2081% share

+8.30% YoY

Imports

1,17,087.09 ₹ Cr

1.9200% share

+9.43% YoY

CAGR · 7-Year

Exports

11.92% /yr

Imports

9.65% /yr

Consistently Deficit
Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Chapter 90 Export-Import Analysis

Consistent Export Growth: 11.92% CAGR Over 7 Years

India's exports under HSN Chapter 90 have grown at a compound annual rate of 11.92% over 7 fiscal years, rising from ₹22,764.58 Crore in FY 2018-19 to ₹44,741.39 Crore in FY 2024-25.

HSN Chapter 90 Ranked #21 Among All 97 Chapters by Export Value

In FY 2024-25, HSN Chapter 90 ranks #21 out of 97 chapters by total export value. By trade surplus, it ranks #90 of 97.

FY 2022-23 Was the Strongest Growth Year for HSN Chapter 90 Exports

The strongest single-year export movement for HSN Chapter 90 was recorded in FY 2022-23, when exports surged by 29.92% over the prior year.

India Records a Trade Deficit of ₹72,345.70 Crore in HSN Chapter 90 Goods

In FY 2024-25, India's imports of ₹1,17,087.09 Cr exceeded exports of ₹44,741.39 Cr, resulting in a trade deficit of ₹72,345.70 Crore — ranking #90 of 97 by surplus magnitude.

Import Growth of 9.65% CAGR Signals Stable Import Dependency for Optical & Medical Instruments

India's imports under HSN Chapter 90 have grown at 9.65% CAGR, reaching ₹1,17,087.09 Crore in FY 2024-25.

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.