--- title: "HSN Code for Parts And Accessories | HSN 90089000 GST Rate" description: "Find HSN and GST Rates for 90089000 related to Parts And Accessories with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90089000/" --- # HSN Code 90089000: Parts And Accessories - [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 9008: Image projectors & enlargers](https://busy.in/hsn/sub-chapter-9008/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Parts and accessories | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90089000 ? It includes Other Microscopes ### How should mixed supplies be billed when Parts And Accessories is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts And Accessories; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Parts And Accessories? 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 Parts And Accessories? 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 Parts And Accessories? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Parts And Accessories? 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. ## India's trade performance: HSN Code 90089000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−51.43% YoY) — 0.0000% of India's total exports - Imports: ₹2 Cr (+85.87% YoY) — 0.0000% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8074 of 12657 HSN codes - Share of Sub-Chapter 9008: 11.49% of its exports; import side 8.89% - Rank within Sub-Chapter 9008: #3 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: -33.52% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9502 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +950.00% in FY 2022-23 - Contribution to Sub-Ch. 9008: 11.49% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90089000 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. 9008 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9008 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1.97 | 0.0001% | — | 77.87% | 3.19 | 0.0001% | — | 22.48% | −1.22 | #6965 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −92.89% | 25.93% | 3.79 | 0.0001% | +18.81% | 35.52% | −3.65 | #9016 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +550.00% | 49.46% | 1.27 | 0.0000% | −66.49% | 17.94% | −0.36 | #7736 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −97.80% | 100.00% | 2.93 | 0.0001% | +130.71% | 27.64% | −2.91 | #10058 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +950.00% | 63.64% | 1.13 | 0.0000% | −61.43% | 7.14% | −0.92 | #9259 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +66.67% | 6.67% | < ₹1 Crore | 0.0000% | −18.58% | 3.61% | −0.57 | #9076 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −51.43% | 11.49% | 1.71 | 0.0000% | +85.87% | 8.89% | −1.54 | #9502 | - CAGR (7-year): exports -33.52%/yr, imports -9.87%/yr (consistently Deficit) ## Key trade insights: HSN Code 90089000 export-import analysis ### Export decline: -33.52% CAGR over 7 years India's exports under HSN Code 90089000 have declined at a compound annual rate of -33.52% over 7 fiscal years, falling from ₹1.97 Crore in FY 2018-19 to ₹0.17 Crore in FY 2024-25. ### HSN Code 90089000 ranked #9502 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90089000 ranks #9502 out of 12657 HSN codes by total export value. Within Sub-Chapter 9008, it ranks #3 of 5. By trade surplus, it ranks #8074 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 90089000 exports The strongest single-year export movement for HSN Code 90089000 was recorded in FY 2022-23, when exports surged by 950.00% over the prior year. ### India records a trade deficit of ₹1.54 Crore in HSN Code 90089000 goods In FY 2024-25, India's imports of ₹1.71 Cr exceeded exports of ₹0.17 Cr, resulting in a trade deficit of ₹1.54 Crore — ranking #8074 of 12657 by surplus magnitude. ### Import growth of -9.87% CAGR signals stable import dependency for Parts And Accessories India's imports under HSN Code 90089000 have grown at -9.87% CAGR, reaching ₹1.71 Crore in FY 2024-25. ### HSN Code 90089000 contributes 11.49% of Sub-Chapter 9008 exports — ranked #3 Among the 5 HSN codes under Sub-Chapter 9008, HSN Code 90089000 ranks #3 by export value — accounting for 11.49% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.89% share (rank #3). ## Related HSN Codes in Sub-Chapter 9008 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90085010: Projectors: Slide projectors](https://busy.in/hsn/hsn-90085010/) | < ₹1 Crore | | #2 | [HSN Code 90085030: Image projectors: Other](https://busy.in/hsn/hsn-90085030/) | < ₹1 Crore | | #3 | HSN Code 90089000: Parts And Accessories (this hsn code) | < ₹1 Crore | | #4 | [HSN Code 90085040: Photographic Cameras](https://busy.in/hsn/hsn-90085040/) | < ₹1 Crore | | — | [HSN Code 90085020: Microfilm/Microfiche Readers](https://busy.in/hsn/hsn-90085020/) | Nil |