--- title: "HSN Code for Binocular/Telescope Parts (Non-Mountings) | HSN 90059010 GST Rate" description: "Find HSN and GST Rates for 90059010 related to Binocular/Telescope Parts (Non-Mountings) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90059010/" --- # HSN Code 90059010: Binocular/Telescope Parts (Non-Mountings) - [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 9005: Binoculars & optical telescopes](https://busy.in/hsn/sub-chapter-9005/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Parts and accessories (including mountings) : Of binocular or telescopes of heading 9005, other than mountings | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90059010 ? It includes Cameras for roll film ### Does packaging or labelling change the GST for 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. ### Do e‑way bill and e‑invoice apply for Binocular/Telescope Parts (Non-Mountings)? 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. ### Can we claim ITC on inputs used to trade Binocular/Telescope Parts (Non-Mountings)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Binocular/Telescope Parts (Non-Mountings)? 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 Binocular/Telescope Parts (Non-Mountings)? Under HSN 90059010, Binocular/Telescope Parts (Non-Mountings) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 90059010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−81.48% YoY) — 0.0000% of India's total exports - Imports: ₹3 Cr (+90.16% YoY) — 0.0001% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #8420 of 12657 HSN codes - Share of Sub-Chapter 9005: 0.08% of its exports; import side 1.91% - Rank within Sub-Chapter 9005: #5 of 7 by export value; import-side #5 ### Key metrics - Export CAGR: -36.39% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9754 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +185.44% in FY 2022-23 - Contribution to Sub-Ch. 9005: 0.08% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90059010 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. 9005 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9005 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.51 | 0.0001% | — | 3.04% | < ₹1 Crore | 0.0000% | — | 0.12% | +1.46 | #7234 | | FY 2019-20 | 1.60 | 0.0001% | +5.96% | 7.60% | < ₹1 Crore | 0.0000% | +460.00% | 0.33% | +1.32 | #7151 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −75.00% | 0.83% | < ₹1 Crore | 0.0000% | −64.29% | 0.06% | +0.30 | #8395 | | FY 2021-22 | 1.03 | 0.0000% | +157.50% | 1.53% | < ₹1 Crore | 0.0000% | +200.00% | 0.59% | +0.73 | #7946 | | FY 2022-23 | 2.94 | 0.0001% | +185.44% | 9.17% | < ₹1 Crore | 0.0000% | +36.67% | 0.73% | +2.53 | #7024 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −81.63% | 0.63% | 1.83 | 0.0000% | +346.34% | 2.71% | −1.29 | #8736 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −81.48% | 0.08% | 3.48 | 0.0001% | +90.16% | 1.91% | −3.38 | #9754 | - CAGR (7-year): exports -36.39%/yr, imports 102.82%/yr (consistently Deficit) ## Key trade insights: HSN Code 90059010 export-import analysis ### Export decline: -36.39% CAGR over 7 years India's exports under HSN Code 90059010 have declined at a compound annual rate of -36.39% over 7 fiscal years, falling from ₹1.51 Crore in FY 2018-19 to ₹0.10 Crore in FY 2024-25. ### HSN Code 90059010 ranked #9754 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90059010 ranks #9754 out of 12657 HSN codes by total export value. Within Sub-Chapter 9005, it ranks #5 of 7. By trade surplus, it ranks #8420 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 90059010 exports The strongest single-year export movement for HSN Code 90059010 was recorded in FY 2022-23, when exports surged by 185.44% over the prior year. ### India records a trade deficit of ₹3.38 Crore in HSN Code 90059010 goods In FY 2024-25, India's imports of ₹3.48 Cr exceeded exports of ₹0.10 Cr, resulting in a trade deficit of ₹3.38 Crore — ranking #8420 of 12657 by surplus magnitude. ### Import growth of 102.82% CAGR signals rising demand for Binocular/Telescope Parts (Non-Mountings) India's imports under HSN Code 90059010 have grown at 102.82% CAGR, reaching ₹3.48 Crore in FY 2024-25. ### HSN Code 90059010 contributes 0.08% of Sub-Chapter 9005 exports — ranked #5 Among the 7 HSN codes under Sub-Chapter 9005, HSN Code 90059010 ranks #5 by export value — accounting for 0.08% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.91% share (rank #5). ## Related HSN Codes in Sub-Chapter 9005 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90051000: Binoculars](https://busy.in/hsn/hsn-90051000/) | ₹68 Cr | | #2 | [HSN Code 90059090: Accessories for ophthalmic instruments](https://busy.in/hsn/hsn-90059090/) | ₹38 Cr | | #3 | [HSN Code 90058010: Monocular and refracting telescopes](https://busy.in/hsn/hsn-90058010/) | ₹15 Cr | | #4 | [HSN Code 90058090: Other Instruments \| Other](https://busy.in/hsn/hsn-90058090/) | ₹2 Cr | | #5 | HSN Code 90059010: Binocular/Telescope Parts (Non-Mountings) (this hsn code) | < ₹1 Crore | | #6 | [HSN Code 90058020: Other instruments : Astronomical instruments](https://busy.in/hsn/hsn-90058020/) | < ₹1 Crore | | — | [HSN Code 90059020: Mountings for Astronomical Instruments](https://busy.in/hsn/hsn-90059020/) | Nil |