HSN Code 90121090 represents Non-Optical Microscopes & Diffraction Apparatus under GST classification. This code helps businesses identify Non-Optical Microscopes & Diffraction Apparatus correctly for billing, taxation, and trade. With HSN Code 90121090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Non-Optical Microscopes & Diffraction Apparatus.
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HSN Code 90121090 relates to the following description.
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Microscopes other than optical microscopes; diffraction apparatus
Microscopes other than optical microscopes; diffraction apparatus : Other
9%
9%
18%
0%
Description of Goods
Microscopes other than optical microscopes; diffraction apparatus : Other
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%
Non-Optical Microscopes & Diffraction Apparatus does not include products with the following descriptions.
Microscopes other than optical microscopes; diffraction apparatus : Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles
Parts and accessories
India’s Exports
FY 2024-25₹5 Cr
0.0001% of India’s total exports
India’s Imports
FY 2024-25₹364 Cr
0.0060% of India’s total imports
Trade Balance
FY 2024-25−₹360 Cr
Surplus rank #11693 of 12657 HSN codes
% of Sub-Chapter 9012
FY 2024-2519.26%
Share of Sub-Chapter 9012’s total exports in FY 2024-25
Import side: 63.15% of Sub-Chapter 9012’s imports
Rank Within Sub-Chapter 9012
FY 2024-25#2 of 3
Position by export value among HSN codes in Sub-Chapter 9012
Import-side rank: #1 of 3
At a glance
−18.13%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#6752
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+97.35%
Peak Growth Year
FY 2020-21 · strongest single-year move
19.26%
Contribution to Sub-Ch. 9012
Share of Sub-Chapter 9012 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
−164.08
Exports
15.01 ₹ Cr
0.0007% share
— YoY
64.09% of Sub-Ch. 9012
Imports
179.09 ₹ Cr
0.0050% share
— YoY
59.58% of Sub-Ch. 9012
Balance
−157.95
Exports
2.64 ₹ Cr
0.0001% share
−82.41% YoY
15.39% of Sub-Ch. 9012
Imports
160.59 ₹ Cr
0.0048% share
−10.33% YoY
58.21% of Sub-Ch. 9012
Balance
−121.88
Exports
5.21 ₹ Cr
0.0002% share
+97.35% YoY
33.12% of Sub-Ch. 9012
Imports
127.09 ₹ Cr
0.0044% share
−20.86% YoY
73.51% of Sub-Ch. 9012
Balance
−166.16
Exports
5.13 ₹ Cr
0.0002% share
−1.54% YoY
24.13% of Sub-Ch. 9012
Imports
171.29 ₹ Cr
0.0037% share
+34.78% YoY
70.70% of Sub-Ch. 9012
Balance
−191.90
Exports
7.59 ₹ Cr
0.0002% share
+47.95% YoY
33.04% of Sub-Ch. 9012
Imports
199.49 ₹ Cr
0.0035% share
+16.46% YoY
71.49% of Sub-Ch. 9012
Balance
−242.18
Exports
4.51 ₹ Cr
0.0001% share
−40.58% YoY
16.51% of Sub-Ch. 9012
Imports
246.69 ₹ Cr
0.0044% share
+23.66% YoY
79.44% of Sub-Ch. 9012
Balance
−359.53
Exports
4.52 ₹ Cr
0.0001% share
+0.22% YoY
19.26% of Sub-Ch. 9012
Imports
364.05 ₹ Cr
0.0060% share
+47.57% YoY
63.15% of Sub-Ch. 9012
CAGR · 7-Year
Exports
−18.13% /yr
Imports
12.55% /yr
reference, FY 2024-25
Export
₹23.47 Cr
Import
₹576.53 Cr
Trade Balance
−553.06
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.
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.
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.
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.
India's imports under HSN Code 90121090 have grown at 12.55% CAGR, reaching ₹364.05 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 90121090 and GST compliance.
It includes Parts And Accessories
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 90121090, Non-Optical Microscopes & Diffraction Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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).