---
title: "HSN Code for Mountings for Astronomical Instruments | HSN 90059020 GST Rate"
description: "Find HSN and GST Rates for 90059020 related to Mountings for Astronomical Instruments with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90059020/"
---

# HSN Code 90059020: Mountings for Astronomical Instruments

- [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) : Mountings for astronomical instruments | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90059020 ?

It includes Fixed focus 110 mm cameras

### Can we claim ITC on inputs used to trade Mountings for Astronomical Instruments?

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 Mountings for Astronomical Instruments?

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

### How should mixed supplies be billed when Mountings for Astronomical Instruments is sold with other items?

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

### Does packaging or labelling change the GST for Mountings for Astronomical Instruments?

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 Mountings for Astronomical Instruments?

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.

## India's trade performance: HSN Code 90059020 (FY 2024-25)

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

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−16.67% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7267 of 12657 HSN codes
- Share of Sub-Chapter 9005: 0.00% of its exports; import side 0.03%

### Key metrics

- Peak growth year: 0.00% in FY 2023-24
- Contribution to Sub-Ch. 9005: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90059020

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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.37% | −0.15 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −40.00% | 0.10% | −0.09 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +700.00% | 0.45% | −0.72 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −1.39% | 1.39% | −0.71 | — |
| FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.03% | < ₹1 Crore | 0.0000% | −36.62% | 0.81% | −0.44 | #10292 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | 0.00% | 0.01% | < ₹1 Crore | 0.0000% | −86.67% | 0.09% | −0.05 | #10473 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −16.67% | 0.03% | −0.05 | — |

- CAGR (7-year): exports —/yr, imports -16.73%/yr (consistently Deficit)

## Key trade insights: HSN Code 90059020 export-import analysis

### Export snapshot for HSN Code 90059020

India exported ₹0.00 Crore worth of Mountings for Astronomical Instruments in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2023-24 was the strongest growth year for HSN Code 90059020 exports

The strongest single-year export movement for HSN Code 90059020 was recorded in FY 2023-24, when exports surged by 0.00% over the prior year.

### India records a trade deficit of ₹0.05 Crore in HSN Code 90059020 goods

In FY 2024-25, India's imports of ₹0.05 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.05 Crore — ranking #7267 of 12657 by surplus magnitude.

### Import growth of -16.73% CAGR signals stable import dependency for Mountings for Astronomical Instruments

India's imports under HSN Code 90059020 have grown at -16.73% CAGR, reaching ₹0.05 Crore in FY 2024-25.

## 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)](https://busy.in/hsn/hsn-90059010/) | < ₹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 (this hsn code) | Nil |