HSN Code 90049010 represents Passive Night Vision Goggles under GST classification. This code helps businesses identify Passive Night Vision Goggles correctly for billing, taxation, and trade. With HSN Code 90049010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Passive Night Vision Goggles.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 90049010 relates to the following description.
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Spectacles, goggles and the like, corrective, protective or other
Other : Passive night vision goggles (those for correcting vision)
2.5%
2.5%
5%
0%
Description of Goods
Other : Passive night vision goggles
Chapter
90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9004 - Spectacles, goggles and the like, corrective, protective or other
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Description of Goods
Other : Passive night vision goggles (those for correcting vision)
Chapter
90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9004 - Spectacles, goggles and the like, corrective, protective or other
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Passive Night Vision Goggles does not include products with the following descriptions.
Sunglasses
Other : Prismatic eyeglasses for reading
Other : Prismatic eyeglasses for reading (those for correcting vision)
Other : Other
Other : Other (those for correcting vision)
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹18 Cr
0.0004% of India’s total exports
India’s Imports
FY 2025-26< ₹1 Crore
0.0000% of India’s total imports
Trade Balance
FY 2025-26₹17 Cr
Surplus rank #3038 of 12872 HSN codes
% of Sub-Chapter 9004
FY 2025-265.78%
Share of Sub-Chapter 9004’s total exports in FY 2025-26
Import side: 0.07% of Sub-Chapter 9004’s imports
Rank Within Sub-Chapter 9004
FY 2025-26#3 of 4
Position by export value among HSN codes in Sub-Chapter 9004
Import-side rank: #4 of 4
At a glance
83.49%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#5229
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+929.17%
Peak Growth Year
FY 2023-24 · strongest single-year move
5.78%
Contribution to Sub-Ch. 9004
Share of Sub-Chapter 9004 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−0.19
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.17% of Sub-Ch. 9004
Imports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
0.08% of Sub-Ch. 9004
Balance
−0.01
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+40.00% YoY
0.25% of Sub-Ch. 9004
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−18.18% YoY
0.08% of Sub-Ch. 9004
Balance
−0.51
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+22.86% YoY
0.27% of Sub-Ch. 9004
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+161.11% YoY
0.18% of Sub-Ch. 9004
Balance
−0.27
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−18.60% YoY
0.21% of Sub-Ch. 9004
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−34.04% YoY
0.13% of Sub-Ch. 9004
Balance
+0.43
Exports
1.20 ₹ Cr
0.0000% share
+242.86% YoY
0.55% of Sub-Ch. 9004
Imports
< ₹1 Crore ₹ Cr
0.0000% share
+24.19% YoY
0.09% of Sub-Ch. 9004
Balance
+12.11
Exports
12.35 ₹ Cr
0.0003% share
+929.17% YoY
1.22% of Sub-Ch. 9004
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−68.83% YoY
0.01% of Sub-Ch. 9004
Balance
+26.81
Exports
31.39 ₹ Cr
0.0009% share
+154.17% YoY
10.61% of Sub-Ch. 9004
Imports
4.58 ₹ Cr
0.0001% share
+1,808.33% YoY
0.47% of Sub-Ch. 9004
Balance
+16.75
Exports
17.51 ₹ Cr
0.0004% share
−44.22% YoY
5.78% of Sub-Ch. 9004
Imports
< ₹1 Crore ₹ Cr
0.0000% share
−83.41% YoY
0.07% of Sub-Ch. 9004
CAGR · 8-Year
Exports
83.49% /yr
Imports
8.12% /yr
reference, FY 2025-26
Export
₹302.98 Cr
Import
₹1,066.21 Cr
Trade Balance
−763.23
India's exports under HSN Code 90049010 have grown at a compound annual rate of 83.49% over 8 fiscal years, rising from ₹0.25 Crore in FY 2018-19 to ₹17.51 Crore in FY 2025-26.
In FY 2025-26, HSN Code 90049010 ranks #5229 out of 12872 HSN codes by total export value. Within Sub-Chapter 9004, it ranks #3 of 4. By trade surplus, it ranks #3038 of 12872.
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.
In FY 2025-26, India's exports of ₹17.51 Cr exceeded imports of ₹0.76 Cr, resulting in a trade surplus of ₹16.75 Crore — ranking #3038 of 12872 by surplus magnitude.
India's imports under HSN Code 90049010 have grown at 8.12% CAGR, reaching ₹0.76 Crore in FY 2025-26.
Among the 4 HSN codes under Sub-Chapter 9004, HSN Code 90049010 ranks #3 by export value — accounting for 5.78% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 0.07% share (rank #4).
Clear answers to common queries about HSN Code 90049010 and GST compliance.
It includes Binocular/Telescope Parts (Non-Mountings)
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Passive Night Vision Goggles; Nil for exempt items if applicable).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 90049010, Passive Night Vision Goggles attracts Varies when sold in taxable form. Describe the exact form on the invoice.