---
title: "HSN Code for Parts | HSN 90039000 GST Rate"
description: "Find HSN and GST Rates for 90039000 related to Parts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90039000/"
---

# HSN Code 90039000: Parts

- [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 9003: Spectacle frames and parts](https://busy.in/hsn/sub-chapter-9003/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Parts | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90039000 ?

It includes Other instruments : Astronomical instruments

### Do e‑way bill and e‑invoice apply for Parts?

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 should mixed supplies be billed when Parts is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts; Nil for exempt items if applicable).

### Any common misclassification issue with Parts?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Parts?

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.

### Can we claim ITC on inputs used to trade Parts?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 90039000 (FY 2024-25)

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

- Exports: ₹1 Cr (−48.00% YoY) — 0.0000% of India's total exports
- Imports: ₹55 Cr (+38.70% YoY) — 0.0009% of India's total imports
- Trade balance: −₹53 Cr (Deficit); surplus rank #10294 of 12657 HSN codes
- Share of Sub-Chapter 9003: 4.86% of its exports; import side 4.70%
- Rank within Sub-Chapter 9003: #3 of 3 by export value; import-side #3

### Key metrics

- Export CAGR: -2.78% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8001 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +139.04% in FY 2020-21
- Contribution to Sub-Ch. 9003: 4.86% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90039000

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. 9003 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9003 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.54 | 0.0001% | — | 3.85% | 25.28 | 0.0007% | — | 4.78% | −23.74 | #7216 |
| FY 2019-20 | 1.87 | 0.0001% | +21.43% | 5.63% | 18.44 | 0.0006% | −27.06% | 3.82% | −16.57 | #7002 |
| FY 2020-21 | 4.47 | 0.0002% | +139.04% | 13.83% | 20.19 | 0.0007% | +9.49% | 4.83% | −15.72 | #6063 |
| FY 2021-22 | 1.91 | 0.0001% | −57.27% | 3.35% | 28.23 | 0.0006% | +39.82% | 4.39% | −26.32 | #7370 |
| FY 2022-23 | 2.23 | 0.0001% | +16.75% | 5.62% | 41.57 | 0.0007% | +47.25% | 4.10% | −39.34 | #7321 |
| FY 2023-24 | 2.50 | 0.0001% | +12.11% | 6.68% | 39.43 | 0.0007% | −5.15% | 3.99% | −36.93 | #7340 |
| FY 2024-25 | 1.30 | 0.0000% | −48.00% | 4.86% | 54.69 | 0.0009% | +38.70% | 4.70% | −53.39 | #8001 |

- CAGR (7-year): exports -2.78%/yr, imports 13.72%/yr (consistently Deficit)

## Key trade insights: HSN Code 90039000 export-import analysis

### Export decline: -2.78% CAGR over 7 years

India's exports under HSN Code 90039000 have declined at a compound annual rate of -2.78% over 7 fiscal years, falling from ₹1.54 Crore in FY 2018-19 to ₹1.30 Crore in FY 2024-25.

### HSN Code 90039000 ranked #8001 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90039000 ranks #8001 out of 12657 HSN codes by total export value. Within Sub-Chapter 9003, it ranks #3 of 3. By trade surplus, it ranks #10294 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 90039000 exports

The strongest single-year export movement for HSN Code 90039000 was recorded in FY 2020-21, when exports surged by 139.04% over the prior year.

### India records a trade deficit of ₹53.39 Crore in HSN Code 90039000 goods

In FY 2024-25, India's imports of ₹54.69 Cr exceeded exports of ₹1.30 Cr, resulting in a trade deficit of ₹53.39 Crore — ranking #10294 of 12657 by surplus magnitude.

### Import growth of 13.72% CAGR signals rising demand for Parts

India's imports under HSN Code 90039000 have grown at 13.72% CAGR, reaching ₹54.69 Crore in FY 2024-25.

### HSN Code 90039000 contributes 4.86% of Sub-Chapter 9003 exports — ranked #3

Among the 3 HSN codes under Sub-Chapter 9003, HSN Code 90039000 ranks #3 by export value — accounting for 4.86% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.70% share (rank #3).

## Related HSN Codes in Sub-Chapter 9003

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90031900: Frames, mountings: Other materials](https://busy.in/hsn/hsn-90031900/) | ₹14 Cr |
| #2 | [HSN Code 90031100: Frames and mountings – Plastic](https://busy.in/hsn/hsn-90031100/) | ₹11 Cr |
| #3 | HSN Code 90039000: Parts (this hsn code) | ₹1 Cr |