HSN Code 90109000 represents Parts And Accessories under GST classification. This code helps businesses identify Parts And Accessories correctly for billing, taxation, and trade. With HSN Code 90109000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Parts And Accessories.
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HSN Code 90109000 relates to the following description.
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens
Parts and accessories
9%
9%
18%
0%
Description of Goods
Parts and accessories
Chapter
90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9010 - Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Parts And Accessories does not include products with the following descriptions.
Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper
Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens - apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: direct write-on-wafer apparatus
Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens - apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: step and repeat aligners
Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens - apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: other
Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes
Projection screens
Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper
Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens - apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: direct write-on-wafer apparatus
Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens - apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: step and repeat aligners
Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens - apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: other
Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes
Projection screens
India’s Exports
FY 2024-25< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2024-25₹4 Cr
0.0001% of India’s total imports
Trade Balance
FY 2024-25−₹3 Cr
Surplus rank #8414 of 12657 HSN codes
% of Sub-Chapter 9010
FY 2024-252.03%
Share of Sub-Chapter 9010’s total exports in FY 2024-25
Import side: 5.25% of Sub-Chapter 9010’s imports
Rank Within Sub-Chapter 9010
FY 2024-25#4 of 7
Position by export value among HSN codes in Sub-Chapter 9010
Import-side rank: #4 of 7
At a glance
−15.63%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#9366
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+1,207.62%
Peak Growth Year
FY 2020-21 · strongest single-year move
2.03%
Contribution to Sub-Ch. 9010
Share of Sub-Chapter 9010 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−3.75
Exports
< ₹1 Crore ₹ Cr
0.0000% share
— YoY
4.00% of Sub-Ch. 9010
Imports
4.36 ₹ Cr
0.0001% share
— YoY
7.07% of Sub-Ch. 9010
Balance
−1.96
Exports
2.10 ₹ Cr
0.0001% share
+244.26% YoY
14.31% of Sub-Ch. 9010
Imports
4.06 ₹ Cr
0.0001% share
−6.88% YoY
6.61% of Sub-Ch. 9010
Balance
+25.65
Exports
27.46 ₹ Cr
0.0013% share
+1,207.62% YoY
90.06% of Sub-Ch. 9010
Imports
1.81 ₹ Cr
0.0001% share
−55.42% YoY
3.44% of Sub-Ch. 9010
Balance
−1.22
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−97.74% YoY
15.05% of Sub-Ch. 9010
Imports
1.84 ₹ Cr
0.0000% share
+1.66% YoY
3.76% of Sub-Ch. 9010
Balance
−2.67
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−45.16% YoY
3.50% of Sub-Ch. 9010
Imports
3.01 ₹ Cr
0.0001% share
+63.59% YoY
4.07% of Sub-Ch. 9010
Balance
−2.96
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+182.35% YoY
12.00% of Sub-Ch. 9010
Imports
3.92 ₹ Cr
0.0001% share
+30.23% YoY
5.58% of Sub-Ch. 9010
Balance
−3.34
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−77.08% YoY
2.03% of Sub-Ch. 9010
Imports
3.56 ₹ Cr
0.0001% share
−9.18% YoY
5.25% of Sub-Ch. 9010
CAGR · 7-Year
Exports
−15.63% /yr
Imports
−3.32% /yr
India's exports under HSN Code 90109000 have declined at a compound annual rate of −15.63% over 7 fiscal years, falling from ₹0.61 Crore in FY 2018-19 to ₹0.22 Crore in FY 2024-25.
In FY 2024-25, HSN Code 90109000 ranks #9366 out of 12657 HSN codes by total export value. Within Sub-Chapter 9010, it ranks #4 of 7. By trade surplus, it ranks #8414 of 12657.
The strongest single-year export movement for HSN Code 90109000 was recorded in FY 2020-21, when exports surged by 1,207.62% over the prior year.
In FY 2024-25, India's imports of ₹3.56 Cr exceeded exports of ₹0.22 Cr, resulting in a trade deficit of ₹3.34 Crore — ranking #8414 of 12657 by surplus magnitude.
India's imports under HSN Code 90109000 have grown at −3.32% CAGR, reaching ₹3.56 Crore in FY 2024-25.
Among the 7 HSN codes under Sub-Chapter 9010, HSN Code 90109000 ranks #4 by export value — accounting for 2.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.25% share (rank #4).
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Clear answers to common queries about HSN Code 90109000 and GST compliance.
It includes 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.
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).
Under HSN 90109000, Parts And Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.