--- title: "HSN Code for Accessories for ophthalmic instruments | HSN 90059090 GST Rate" description: "Find HSN and GST Rates for 90059090 related to Accessories for ophthalmic instruments with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90059090/" --- # HSN Code 90059090: Accessories for ophthalmic 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) : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90059090 ? It includes Other Cameras | Other ### Any common misclassification issue with Accessories for ophthalmic instruments? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Accessories for ophthalmic 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. ### Does packaging or labelling change the GST for Accessories for ophthalmic 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. ### How much GST applies to Accessories for ophthalmic instruments? Under HSN 90059090, Accessories for ophthalmic instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Accessories for ophthalmic instruments is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Accessories for ophthalmic instruments; Nil for exempt items if applicable). ## India's trade performance: HSN Code 90059090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹38 Cr (+157.73% YoY) — 0.0010% of India's total exports - Imports: ₹20 Cr (+25.94% YoY) — 0.0003% of India's total imports - Trade balance: ₹18 Cr (Surplus); surplus rank #2906 of 12657 HSN codes - Share of Sub-Chapter 9005: 30.88% of its exports; import side 10.80% - Rank within Sub-Chapter 9005: #2 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: 14.48% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3997 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +157.73% in FY 2024-25 - Contribution to Sub-Ch. 9005: 30.88% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90059090 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 | 16.74 | 0.0007% | — | 33.72% | 5.84 | 0.0002% | — | 14.36% | +10.90 | #4325 | | FY 2019-20 | 13.73 | 0.0006% | −17.98% | 65.23% | 46.65 | 0.0014% | +698.80% | 54.22% | −32.92 | #4612 | | FY 2020-21 | 29.23 | 0.0014% | +112.89% | 60.43% | 16.84 | 0.0006% | −63.90% | 10.64% | +12.39 | #3696 | | FY 2021-22 | 38.76 | 0.0012% | +32.60% | 57.54% | 5.32 | 0.0001% | −68.41% | 10.40% | +33.44 | #3723 | | FY 2022-23 | 17.50 | 0.0005% | −54.85% | 54.60% | 4.43 | 0.0001% | −16.73% | 7.93% | +13.07 | #4844 | | FY 2023-24 | 14.62 | 0.0004% | −16.46% | 17.03% | 15.65 | 0.0003% | +253.27% | 23.15% | −1.03 | #5199 | | FY 2024-25 | 37.68 | 0.0010% | +157.73% | 30.88% | 19.71 | 0.0003% | +25.94% | 10.80% | +17.97 | #3997 | - CAGR (7-year): exports 14.48%/yr, imports 22.47%/yr (consistently Surplus) ## Key trade insights: HSN Code 90059090 export-import analysis ### Consistent export growth: 14.48% CAGR over 7 years India's exports under HSN Code 90059090 have grown at a compound annual rate of 14.48% over 7 fiscal years, rising from ₹16.74 Crore in FY 2018-19 to ₹37.68 Crore in FY 2024-25. ### HSN Code 90059090 ranked #3997 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90059090 ranks #3997 out of 12657 HSN codes by total export value. Within Sub-Chapter 9005, it ranks #2 of 7. By trade surplus, it ranks #2906 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90059090 exports The strongest single-year export movement for HSN Code 90059090 was recorded in FY 2024-25, when exports surged by 157.73% over the prior year. ### India maintains a trade surplus of ₹17.97 Crore in HSN Code 90059090 goods In FY 2024-25, India's exports of ₹37.68 Cr exceeded imports of ₹19.71 Cr, resulting in a trade surplus of ₹17.97 Crore — ranking #2906 of 12657 by surplus magnitude. ### Import growth of 22.47% CAGR signals rising demand for Accessories for ophthalmic instruments India's imports under HSN Code 90059090 have grown at 22.47% CAGR, reaching ₹19.71 Crore in FY 2024-25. ### HSN Code 90059090 contributes 30.88% of Sub-Chapter 9005 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 9005, HSN Code 90059090 ranks #2 by export value — accounting for 30.88% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 10.80% share (rank #3). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-90059020/) | Nil |