HSN Code 90121010: Electron Microscopes (Semiconductor Handling)

HSN Code 90121010 represents Electron Microscopes (Semiconductor Handling) under GST classification. This code helps businesses identify Electron Microscopes (Semiconductor Handling) correctly for billing, taxation, and trade. With HSN Code 90121010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Electron Microscopes (Semiconductor Handling).

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Description of Goods for HSN Code 90121010

HSN Code 90121010 relates to the following description.

Description of Goods

Microscopes other than optical microscopes; diffraction apparatus : Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

Chapter

90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Sub Chapter

9012 - Microscopes other than optical microscopes; diffraction apparatus

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 90121010 not include?

Electron Microscopes (Semiconductor Handling) does not include products with the following descriptions.

India’s Trade Performance — HSN Code 90121010 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

+105.00% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹163 Cr

+474.19% vs FY 2023-24

0.0027% of India’s total imports

Trade Balance

FY 2024-25

−₹162 Cr

Trade Deficit

Surplus rank #11166 of 12657 HSN codes

% of Sub-Chapter 9012

FY 2024-25

1.75%

Share of Sub-Chapter 9012’s total exports in FY 2024-25

Import side: 28.21% of Sub-Chapter 9012’s imports

Rank Within Sub-Chapter 9012

FY 2024-25

#3 of 3

Position by export value among HSN codes in Sub-Chapter 9012

Import-side rank: #2 of 3

At a glance

−5.62%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#8974

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+836.21%

Peak Growth Year

FY 2019-20 · strongest single-year move

1.75%

Contribution to Sub-Ch. 9012

Share of Sub-Chapter 9012 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 90121010

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #8072

Balance

−91.49

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

2.48% of Sub-Ch. 9012

Imports

92.07 ₹ Cr

0.0026% share

YoY

30.63% of Sub-Ch. 9012

FY 2019-20 Exp. Rank #5750

Balance

−81.84

Exports

5.43 ₹ Cr

0.0002% share

+836.21% YoY

31.66% of Sub-Ch. 9012

Imports

87.27 ₹ Cr

0.0026% share

−5.21% YoY

31.63% of Sub-Ch. 9012

FY 2020-21 Exp. Rank #8580

Balance

−25.34

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−94.29% YoY

1.97% of Sub-Ch. 9012

Imports

25.65 ₹ Cr

0.0009% share

−70.61% YoY

14.84% of Sub-Ch. 9012

FY 2021-22 Exp. Rank #9083

Balance

−42.06

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−22.58% YoY

1.13% of Sub-Ch. 9012

Imports

42.30 ₹ Cr

0.0009% share

+64.91% YoY

17.46% of Sub-Ch. 9012

FY 2022-23 Exp. Rank #9358

Balance

−45.21

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−25.00% YoY

0.78% of Sub-Ch. 9012

Imports

45.39 ₹ Cr

0.0008% share

+7.31% YoY

16.27% of Sub-Ch. 9012

FY 2023-24 Exp. Rank #9440

Balance

−28.12

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+11.11% YoY

0.73% of Sub-Ch. 9012

Imports

28.32 ₹ Cr

0.0005% share

−37.61% YoY

9.12% of Sub-Ch. 9012

FY 2024-25 Exp. Rank #8974

Balance

−162.20

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+105.00% YoY

1.75% of Sub-Ch. 9012

Imports

162.61 ₹ Cr

0.0027% share

+474.19% YoY

28.21% of Sub-Ch. 9012

CAGR · 7-Year

Exports

−5.62% /yr

Imports

9.94% /yr

Consistently Deficit
Sub-Chapter 9012 total

reference, FY 2024-25

Export

₹23.47 Cr

Import

₹576.53 Cr

Trade Balance

−553.06

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 90121010 Export-Import Analysis

Export Decline: −5.62% CAGR Over 7 Years

India's exports under HSN Code 90121010 have declined at a compound annual rate of −5.62% over 7 fiscal years, falling from ₹0.58 Crore in FY 2018-19 to ₹0.41 Crore in FY 2024-25.

HSN Code 90121010 Ranked #8974 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 90121010 ranks #8974 out of 12657 HSN codes by total export value. Within Sub-Chapter 9012, it ranks #3 of 3. By trade surplus, it ranks #11166 of 12657.

FY 2019-20 Was the Strongest Growth Year for HSN Code 90121010 Exports

The strongest single-year export movement for HSN Code 90121010 was recorded in FY 2019-20, when exports surged by 836.21% over the prior year.

India Records a Trade Deficit of ₹162.20 Crore in HSN Code 90121010 Goods

In FY 2024-25, India's imports of ₹162.61 Cr exceeded exports of ₹0.41 Cr, resulting in a trade deficit of ₹162.20 Crore — ranking #11166 of 12657 by surplus magnitude.

Import Growth of 9.94% CAGR Signals Stable Import Dependency for Electron Microscopes (Semiconductor Handling)

India's imports under HSN Code 90121010 have grown at 9.94% CAGR, reaching ₹162.61 Crore in FY 2024-25.

HSN Code 90121010 Contributes 1.75% of Sub-Chapter 9012 Exports — Ranked #3

Among the 3 HSN codes under Sub-Chapter 9012, HSN Code 90121010 ranks #3 by export value — accounting for 1.75% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 28.21% share (rank #2).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 90121010 and GST compliance.

What products are classified under HSN 90121010 ?

It includes Other drilling machines : Numerically controlled

How much GST applies to Electron Microscopes (Semiconductor Handling)?

Under HSN 90121010, Electron Microscopes (Semiconductor Handling) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Electron Microscopes (Semiconductor Handling)?

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.

Can we claim ITC on inputs used to trade Electron Microscopes (Semiconductor Handling)?

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 Electron Microscopes (Semiconductor Handling)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How should mixed supplies be billed when Electron Microscopes (Semiconductor Handling) is sold with other items?

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

Do e‑way bill and e‑invoice apply for Electron Microscopes (Semiconductor Handling)?

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.