--- title: "HSN Code for Non-Optical Microscopes & Diffraction Apparatus | HSN 90121090 GST Rate" description: "Find HSN and GST Rates for 90121090 related to Non-Optical Microscopes & Diffraction Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90121090/" --- # HSN Code 90121090: Non-Optical Microscopes & Diffraction Apparatus - [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 9012: Non-optical microscopes](https://busy.in/hsn/sub-chapter-9012/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Microscopes other than optical microscopes; diffraction apparatus : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90121090 ? It includes Parts And Accessories ### Any common misclassification issue with Non-Optical Microscopes & Diffraction Apparatus? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Non-Optical Microscopes & Diffraction Apparatus? 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. ### How much GST applies to Non-Optical Microscopes & Diffraction Apparatus? Under HSN 90121090, Non-Optical Microscopes & Diffraction Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Non-Optical Microscopes & Diffraction Apparatus? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Non-Optical Microscopes & Diffraction Apparatus is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Optical Microscopes & Diffraction Apparatus; Nil for exempt items if applicable). ## India's trade performance: HSN Code 90121090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (+0.22% YoY) — 0.0001% of India's total exports - Imports: ₹364 Cr (+47.57% YoY) — 0.0060% of India's total imports - Trade balance: −₹360 Cr (Deficit); surplus rank #11693 of 12657 HSN codes - Share of Sub-Chapter 9012: 19.26% of its exports; import side 63.15% - Rank within Sub-Chapter 9012: #2 of 3 by export value; import-side #1 ### Key metrics - Export CAGR: -18.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6752 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +97.35% in FY 2020-21 - Contribution to Sub-Ch. 9012: 19.26% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90121090 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. 9012 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9012 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 15.01 | 0.0007% | — | 64.09% | 179.09 | 0.0050% | — | 59.58% | −164.08 | #4476 | | FY 2019-20 | 2.64 | 0.0001% | −82.41% | 15.39% | 160.59 | 0.0048% | −10.33% | 58.21% | −157.95 | #6629 | | FY 2020-21 | 5.21 | 0.0002% | +97.35% | 33.12% | 127.09 | 0.0044% | −20.86% | 73.51% | −121.88 | #5889 | | FY 2021-22 | 5.13 | 0.0002% | −1.54% | 24.13% | 171.29 | 0.0037% | +34.78% | 70.70% | −166.16 | #6315 | | FY 2022-23 | 7.59 | 0.0002% | +47.95% | 33.04% | 199.49 | 0.0035% | +16.46% | 71.49% | −191.90 | #5986 | | FY 2023-24 | 4.51 | 0.0001% | −40.58% | 16.51% | 246.69 | 0.0044% | +23.66% | 79.44% | −242.18 | #6695 | | FY 2024-25 | 4.52 | 0.0001% | +0.22% | 19.26% | 364.05 | 0.0060% | +47.57% | 63.15% | −359.53 | #6752 | - CAGR (7-year): exports -18.13%/yr, imports 12.55%/yr (consistently Deficit) ## Key trade insights: HSN Code 90121090 export-import analysis ### Export decline: -18.13% CAGR over 7 years India's exports under HSN Code 90121090 have declined at a compound annual rate of -18.13% over 7 fiscal years, falling from ₹15.01 Crore in FY 2018-19 to ₹4.52 Crore in FY 2024-25. ### HSN Code 90121090 ranked #6752 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90121090 ranks #6752 out of 12657 HSN codes by total export value. Within Sub-Chapter 9012, it ranks #2 of 3. By trade surplus, it ranks #11693 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 90121090 exports The strongest single-year export movement for HSN Code 90121090 was recorded in FY 2020-21, when exports surged by 97.35% over the prior year. ### India records a trade deficit of ₹359.53 Crore in HSN Code 90121090 goods In FY 2024-25, India's imports of ₹364.05 Cr exceeded exports of ₹4.52 Cr, resulting in a trade deficit of ₹359.53 Crore — ranking #11693 of 12657 by surplus magnitude. ### Import growth of 12.55% CAGR signals rising demand for Non-Optical Microscopes & Diffraction Apparatus India's imports under HSN Code 90121090 have grown at 12.55% CAGR, reaching ₹364.05 Crore in FY 2024-25. ### HSN Code 90121090 contributes 19.26% of Sub-Chapter 9012 exports — ranked #2 Among the 3 HSN codes under Sub-Chapter 9012, HSN Code 90121090 ranks #2 by export value — accounting for 19.26% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 63.15% share (rank #1). ## Related HSN Codes in Sub-Chapter 9012 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90129000: Parts and accessories](https://busy.in/hsn/hsn-90129000/) | ₹19 Cr | | #2 | HSN Code 90121090: Non-Optical Microscopes & Diffraction Apparatus (this hsn code) | ₹5 Cr | | #3 | [HSN Code 90121010: Electron Microscopes (Semiconductor Handling)](https://busy.in/hsn/hsn-90121010/) | < ₹1 Crore |