--- title: "HSN Code for Telescopic Sights for Arms | HSN 90131010 GST Rate" description: "Find HSN and GST Rates for 90131010 related to Telescopic Sights for Arms with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90131010/" --- # HSN Code 90131010: Telescopic Sights for Arms - [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 9013: Lasers & optical instruments](https://busy.in/hsn/sub-chapter-9013/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI : Telescopic sights for fitting to arms | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90131010 ? It includes Aeronautical/Space Navigation Instruments (Non-Compasses) ### How should mixed supplies be billed when Telescopic Sights for Arms is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Telescopic Sights for Arms; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Telescopic Sights for Arms? 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 much GST applies to Telescopic Sights for Arms? Under HSN 90131010, Telescopic Sights for Arms attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Telescopic Sights for Arms? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Telescopic Sights for Arms? 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 90131010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹18 Cr (+64.32% YoY) — 0.0005% of India's total exports - Imports: ₹481 Cr (+11,039.81% YoY) — 0.0079% of India's total imports - Trade balance: −₹463 Cr (Deficit); surplus rank #11845 of 12657 HSN codes - Share of Sub-Chapter 9013: 7.62% of its exports; import side 21.28% - Rank within Sub-Chapter 9013: #3 of 10 by export value; import-side #2 ### Key metrics - Export CAGR: 100.92% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4999 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +1,646.15% in FY 2021-22 - Contribution to Sub-Ch. 9013: 7.62% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90131010 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. 9013 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9013 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.27% | < ₹1 Crore | 0.0000% | — | 0.03% | −0.52 | #8596 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +125.00% | 0.60% | < ₹1 Crore | 0.0000% | −2.50% | 0.08% | −0.15 | #8013 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −79.37% | 0.09% | 1.35 | 0.0000% | +73.08% | 0.11% | −1.22 | #9098 | | FY 2021-22 | 2.27 | 0.0001% | +1,646.15% | 2.76% | < ₹1 Crore | 0.0000% | −40.74% | 0.04% | +1.47 | #7187 | | FY 2022-23 | 3.12 | 0.0001% | +37.44% | 1.31% | 1.33 | 0.0000% | +66.25% | 0.17% | +1.79 | #6960 | | FY 2023-24 | 11.21 | 0.0003% | +259.29% | 5.78% | 4.32 | 0.0001% | +224.81% | 0.61% | +6.89 | #5584 | | FY 2024-25 | 18.42 | 0.0005% | +64.32% | 7.62% | 481.24 | 0.0079% | +11,039.81% | 21.28% | −462.82 | #4999 | - CAGR (7-year): exports 100.92%/yr, imports 190.54%/yr (consistently Deficit) ## Key trade insights: HSN Code 90131010 export-import analysis ### Consistent export growth: 100.92% CAGR over 7 years India's exports under HSN Code 90131010 have grown at a compound annual rate of 100.92% over 7 fiscal years, rising from ₹0.28 Crore in FY 2018-19 to ₹18.42 Crore in FY 2024-25. ### HSN Code 90131010 ranked #4999 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90131010 ranks #4999 out of 12657 HSN codes by total export value. Within Sub-Chapter 9013, it ranks #3 of 10. By trade surplus, it ranks #11845 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 90131010 exports The strongest single-year export movement for HSN Code 90131010 was recorded in FY 2021-22, when exports surged by 1,646.15% over the prior year. ### India records a trade deficit of ₹462.82 Crore in HSN Code 90131010 goods In FY 2024-25, India's imports of ₹481.24 Cr exceeded exports of ₹18.42 Cr, resulting in a trade deficit of ₹462.82 Crore — ranking #11845 of 12657 by surplus magnitude. ### Import growth of 190.54% CAGR signals rising demand for Telescopic Sights for Arms India's imports under HSN Code 90131010 have grown at 190.54% CAGR, reaching ₹481.24 Crore in FY 2024-25. ### HSN Code 90131010 contributes 7.62% of Sub-Chapter 9013 exports — ranked #3 Among the 10 HSN codes under Sub-Chapter 9013, HSN Code 90131010 ranks #3 by export value — accounting for 7.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 21.28% share (rank #2). ## Related HSN Codes in Sub-Chapter 9013 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90132000: Lasers, Other Than Laser Diodes](https://busy.in/hsn/hsn-90132000/) | ₹132 Cr | | #2 | [HSN Code 90139000: Parts And Accessories](https://busy.in/hsn/hsn-90139000/) | ₹67 Cr | | #3 | HSN Code 90131010: Telescopic Sights for Arms (this hsn code) | ₹18 Cr | | #4 | [HSN Code 90138000: Other drilling machines : Numerically controlled](https://busy.in/hsn/hsn-90138000/) | ₹17 Cr | | #5 | [HSN Code 90131090: Other Telescopic Sights/Periscopes](https://busy.in/hsn/hsn-90131090/) | ₹7 Cr | | #6 | [HSN Code 90131020: Periscopes](https://busy.in/hsn/hsn-90131020/) | < ₹1 Crore | | — | [HSN Code 90138010: Other Optical Appliances/Instruments](https://busy.in/hsn/hsn-90138010/) | Nil | | — | [HSN Code 90138090: Parts/Accessories for LCD](https://busy.in/hsn/hsn-90138090/) | Nil | | — | [HSN Code 90139010: Other Optical Appliance Parts/Accessories](https://busy.in/hsn/hsn-90139010/) | Nil | | — | [HSN Code 90139090: Haemofiltration Instruments](https://busy.in/hsn/hsn-90139090/) | Nil |