---
title: "HSN Code for Other Microscopes | HSN 90118000 GST Rate"
description: "Find HSN and GST Rates for 90118000 related to Other Microscopes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90118000/"
---

# HSN Code 90118000: Other Microscopes

- [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 9011: Compound optical microscopes](https://busy.in/hsn/sub-chapter-9011/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other microscopes | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90118000 ?

It includes Other Telescopic Sights/Periscopes

### How much GST applies to Other Microscopes?

Under HSN 90118000, Other Microscopes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other Microscopes?

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 Other Microscopes?

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 should mixed supplies be billed when Other Microscopes is sold with other items?

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

### Can we claim ITC on inputs used to trade Other Microscopes?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 90118000 (FY 2024-25)

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

- Exports: ₹99 Cr (−10.60% YoY) — 0.0027% of India's total exports
- Imports: ₹578 Cr (+6.19% YoY) — 0.0095% of India's total imports
- Trade balance: −₹479 Cr (Deficit); surplus rank #11867 of 12657 HSN codes
- Share of Sub-Chapter 9011: 70.53% of its exports; import side 66.09%
- Rank within Sub-Chapter 9011: #1 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: 8.43% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2673 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +115.21% in FY 2023-24
- Contribution to Sub-Ch. 9011: 70.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90118000

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. 9011 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9011 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 61.04 | 0.0027% | — | 80.76% | 470.60 | 0.0131% | — | 76.41% | −409.56 | #2597 |
| FY 2019-20 | 69.09 | 0.0031% | +13.19% | 82.03% | 434.11 | 0.0130% | −7.75% | 72.19% | −365.02 | #2463 |
| FY 2020-21 | 39.89 | 0.0019% | −42.26% | 80.12% | 299.48 | 0.0103% | −31.01% | 71.94% | −259.59 | #3266 |
| FY 2021-22 | 51.55 | 0.0016% | +29.23% | 69.47% | 364.25 | 0.0080% | +21.63% | 68.96% | −312.70 | #3322 |
| FY 2022-23 | 51.56 | 0.0014% | +0.02% | 66.05% | 456.99 | 0.0079% | +25.46% | 67.28% | −405.43 | #3439 |
| FY 2023-24 | 110.96 | 0.0031% | +115.21% | 75.46% | 544.25 | 0.0097% | +19.09% | 66.63% | −433.29 | #2444 |
| FY 2024-25 | 99.20 | 0.0027% | −10.60% | 70.53% | 577.94 | 0.0095% | +6.19% | 66.09% | −478.74 | #2673 |

- CAGR (7-year): exports 8.43%/yr, imports 3.48%/yr (consistently Deficit)

## Key trade insights: HSN Code 90118000 export-import analysis

### Consistent export growth: 8.43% CAGR over 7 years

India's exports under HSN Code 90118000 have grown at a compound annual rate of 8.43% over 7 fiscal years, rising from ₹61.04 Crore in FY 2018-19 to ₹99.20 Crore in FY 2024-25.

### HSN Code 90118000 ranked #2673 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90118000 ranks #2673 out of 12657 HSN codes by total export value. Within Sub-Chapter 9011, it ranks #1 of 4. By trade surplus, it ranks #11867 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 90118000 exports

The strongest single-year export movement for HSN Code 90118000 was recorded in FY 2023-24, when exports surged by 115.21% over the prior year.

### India records a trade deficit of ₹478.74 Crore in HSN Code 90118000 goods

In FY 2024-25, India's imports of ₹577.94 Cr exceeded exports of ₹99.20 Cr, resulting in a trade deficit of ₹478.74 Crore — ranking #11867 of 12657 by surplus magnitude.

### Import growth of 3.48% CAGR signals stable import dependency for Other Microscopes

India's imports under HSN Code 90118000 have grown at 3.48% CAGR, reaching ₹577.94 Crore in FY 2024-25.

### HSN Code 90118000 contributes 70.53% of Sub-Chapter 9011 exports — ranked #1

Among the 4 HSN codes under Sub-Chapter 9011, HSN Code 90118000 ranks #1 by export value — accounting for 70.53% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 66.09% share (rank #1).

## Related HSN Codes in Sub-Chapter 9011

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 90118000: Other Microscopes (this hsn code) | ₹99 Cr |
| #2 | [HSN Code 90119000: Parts And Accessories](https://busy.in/hsn/hsn-90119000/) | ₹26 Cr |
| #3 | [HSN Code 90111000: Stereoscopic Microscopes](https://busy.in/hsn/hsn-90111000/) | ₹14 Cr |
| #4 | [HSN Code 90112000: Other Photomicrography/Microprojection Microscopes](https://busy.in/hsn/hsn-90112000/) | ₹1 Cr |