---
title: "HSN Code for Parts And Accessories | HSN 90119000 GST Rate"
description: "Find HSN and GST Rates for 90119000 related to Parts And Accessories with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90119000/"
---

# HSN Code 90119000: 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 9011: Compound optical microscopes](https://busy.in/hsn/sub-chapter-9011/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Parts and accessories | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90119000 ?

It includes Lasers, Other Than Laser Diodes

### 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.

### 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.

### 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).

### How much GST applies to Parts And Accessories?

Under HSN 90119000, Parts And Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90119000 (FY 2024-25)

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

- Exports: ₹26 Cr (−7.13% YoY) — 0.0007% of India's total exports
- Imports: ₹243 Cr (+7.91% YoY) — 0.0040% of India's total imports
- Trade balance: −₹217 Cr (Deficit); surplus rank #11367 of 12657 HSN codes
- Share of Sub-Chapter 9011: 18.53% of its exports; import side 27.76%
- Rank within Sub-Chapter 9011: #2 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: 14.72% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4517 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +203.68% in FY 2023-24
- Contribution to Sub-Ch. 9011: 18.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90119000

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 | 11.43 | 0.0005% | — | 15.12% | 120.16 | 0.0034% | — | 19.51% | −108.73 | #4838 |
| FY 2019-20 | 11.55 | 0.0005% | +1.05% | 13.71% | 130.57 | 0.0039% | +8.66% | 21.71% | −119.02 | #4819 |
| FY 2020-21 | 7.43 | 0.0003% | −35.67% | 14.92% | 81.81 | 0.0028% | −37.34% | 19.65% | −74.38 | #5447 |
| FY 2021-22 | 11.87 | 0.0004% | +59.76% | 16.00% | 122.99 | 0.0027% | +50.34% | 23.28% | −111.12 | #5262 |
| FY 2022-23 | 9.24 | 0.0003% | −22.16% | 11.84% | 169.58 | 0.0029% | +37.88% | 24.97% | −160.34 | #5728 |
| FY 2023-24 | 28.06 | 0.0008% | +203.68% | 19.08% | 224.99 | 0.0040% | +32.67% | 27.54% | −196.93 | #4340 |
| FY 2024-25 | 26.06 | 0.0007% | −7.13% | 18.53% | 242.79 | 0.0040% | +7.91% | 27.76% | −216.73 | #4517 |

- CAGR (7-year): exports 14.72%/yr, imports 12.44%/yr (consistently Deficit)

## Key trade insights: HSN Code 90119000 export-import analysis

### Consistent export growth: 14.72% CAGR over 7 years

India's exports under HSN Code 90119000 have grown at a compound annual rate of 14.72% over 7 fiscal years, rising from ₹11.43 Crore in FY 2018-19 to ₹26.06 Crore in FY 2024-25.

### HSN Code 90119000 ranked #4517 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90119000 ranks #4517 out of 12657 HSN codes by total export value. Within Sub-Chapter 9011, it ranks #2 of 4. By trade surplus, it ranks #11367 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 90119000 exports

The strongest single-year export movement for HSN Code 90119000 was recorded in FY 2023-24, when exports surged by 203.68% over the prior year.

### India records a trade deficit of ₹216.73 Crore in HSN Code 90119000 goods

In FY 2024-25, India's imports of ₹242.79 Cr exceeded exports of ₹26.06 Cr, resulting in a trade deficit of ₹216.73 Crore — ranking #11367 of 12657 by surplus magnitude.

### Import growth of 12.44% CAGR signals rising demand for Parts And Accessories

India's imports under HSN Code 90119000 have grown at 12.44% CAGR, reaching ₹242.79 Crore in FY 2024-25.

### HSN Code 90119000 contributes 18.53% of Sub-Chapter 9011 exports — ranked #2

Among the 4 HSN codes under Sub-Chapter 9011, HSN Code 90119000 ranks #2 by export value — accounting for 18.53% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 27.76% share (rank #2).

## 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](https://busy.in/hsn/hsn-90118000/) | ₹99 Cr |
| #2 | HSN Code 90119000: Parts And Accessories (this hsn code) | ₹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 |