--- title: "HSN Code for Passive night vision | HSN 90049010 GST Rate" description: "Find HSN and GST Rates for 90049010 related to Passive night vision with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90049010/" --- # HSN Code 90049010: Passive night vision - [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 9004: Corrective spectacles](https://busy.in/hsn/sub-chapter-9004/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other : Passive night vision goggles | 9% | 9% | 18% | 0% | | Other : Passive night vision goggles (those for correcting vision) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90049010 ? It includes Binocular/Telescope Parts (Non-Mountings) ### Does packaging or labelling change the GST for Passive night vision? 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 should mixed supplies be billed when Passive night vision is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Passive night vision; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Passive night vision? 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. ### Any common misclassification issue with Passive night vision? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Passive night vision? Under HSN 90049010, Passive night vision attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 90049010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹31 Cr (+154.17% YoY) — 0.0009% of India's total exports - Imports: ₹5 Cr (+1,808.33% YoY) — 0.0001% of India's total imports - Trade balance: ₹27 Cr (Surplus); surplus rank #2616 of 12657 HSN codes - Share of Sub-Chapter 9004: 10.61% of its exports; import side 0.47% - Rank within Sub-Chapter 9004: #3 of 4 by export value; import-side #4 ### Key metrics - Export CAGR: 123.77% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4262 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +929.17% in FY 2023-24 - Contribution to Sub-Ch. 9004: 10.61% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90049010 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. 9004 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9004 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.17% | < ₹1 Crore | 0.0000% | — | 0.08% | −0.19 | #8668 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +40.00% | 0.25% | < ₹1 Crore | 0.0000% | −18.18% | 0.08% | −0.01 | #8472 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +22.86% | 0.27% | < ₹1 Crore | 0.0000% | +161.11% | 0.18% | −0.51 | #8343 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −18.60% | 0.21% | < ₹1 Crore | 0.0000% | −34.04% | 0.13% | −0.27 | #8839 | | FY 2022-23 | 1.20 | 0.0000% | +242.86% | 0.55% | < ₹1 Crore | 0.0000% | +24.19% | 0.09% | +0.43 | #7938 | | FY 2023-24 | 12.35 | 0.0003% | +929.17% | 1.22% | < ₹1 Crore | 0.0000% | −68.83% | 0.01% | +12.11 | #5436 | | FY 2024-25 | 31.39 | 0.0009% | +154.17% | 10.61% | 4.58 | 0.0001% | +1,808.33% | 0.47% | +26.81 | #4262 | - CAGR (7-year): exports 123.77%/yr, imports 47.76%/yr (consistently Surplus) ## Key trade insights: HSN Code 90049010 export-import analysis ### Consistent export growth: 123.77% CAGR over 7 years India's exports under HSN Code 90049010 have grown at a compound annual rate of 123.77% over 7 fiscal years, rising from ₹0.25 Crore in FY 2018-19 to ₹31.39 Crore in FY 2024-25. ### HSN Code 90049010 ranked #4262 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90049010 ranks #4262 out of 12657 HSN codes by total export value. Within Sub-Chapter 9004, it ranks #3 of 4. By trade surplus, it ranks #2616 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 90049010 exports The strongest single-year export movement for HSN Code 90049010 was recorded in FY 2023-24, when exports surged by 929.17% over the prior year. ### India maintains a trade surplus of ₹26.81 Crore in HSN Code 90049010 goods In FY 2024-25, India's exports of ₹31.39 Cr exceeded imports of ₹4.58 Cr, resulting in a trade surplus of ₹26.81 Crore — ranking #2616 of 12657 by surplus magnitude. ### Import growth of 47.76% CAGR signals rising demand for Passive night vision India's imports under HSN Code 90049010 have grown at 47.76% CAGR, reaching ₹4.58 Crore in FY 2024-25. ### HSN Code 90049010 contributes 10.61% of Sub-Chapter 9004 exports — ranked #3 Among the 4 HSN codes under Sub-Chapter 9004, HSN Code 90049010 ranks #3 by export value — accounting for 10.61% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.47% share (rank #4). ## Related HSN Codes in Sub-Chapter 9004 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90049090: Other : Other (those for correcting vision)](https://busy.in/hsn/hsn-90049090/) | ₹221 Cr | | #2 | [HSN Code 90041000: Sunglasses](https://busy.in/hsn/hsn-90041000/) | ₹43 Cr | | #3 | HSN Code 90049010: Passive night vision (this hsn code) | ₹31 Cr | | #4 | [HSN Code 90049020: Other: Prismatic eyeglasses for reading (those for correcting vision)](https://busy.in/hsn/hsn-90049020/) | < ₹1 Crore |