--- title: "HSN Code for Periscopes | HSN 90131020 GST Rate" description: "Find HSN and GST Rates for 90131020 related to Periscopes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90131020/" --- # HSN Code 90131020: Periscopes - [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 : Periscopes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90131020 ? It includes Instruments: Echo sounding ### How much GST applies to Periscopes? Under HSN 90131020, Periscopes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Periscopes? 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 Periscopes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Periscopes; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Periscopes? 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. ### Do e‑way bill and e‑invoice apply for Periscopes? 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. ### Any common misclassification issue with Periscopes? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 90131020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: < ₹1 Crore (+26.76% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7839 of 12657 HSN codes - Share of Sub-Chapter 9013: 0.04% of its exports; import side 0.04% - Rank within Sub-Chapter 9013: #6 of 10 by export value; import-side #6 ### Key metrics - National export rank: #9797 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +100.00% in FY 2020-21 - Contribution to Sub-Ch. 9013: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90131020 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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.02% | −0.43 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.02% | < ₹1 Crore | 0.0000% | −44.19% | 0.02% | −0.22 | #9717 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +100.00% | 0.03% | 1.86 | 0.0001% | +675.00% | 0.15% | −1.82 | #9622 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −75.00% | 0.01% | < ₹1 Crore | 0.0000% | −83.87% | 0.01% | −0.29 | #10198 | | FY 2022-23 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | < ₹1 Crore | 0.0000% | 0.00% | 0.04% | −0.29 | #10292 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +136.67% | 0.10% | −0.71 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.04% | < ₹1 Crore | 0.0000% | +26.76% | 0.04% | −0.81 | #9797 | - CAGR (7-year): exports —/yr, imports 13.10%/yr (consistently Deficit) ## Key trade insights: HSN Code 90131020 export-import analysis ### Export snapshot for HSN Code 90131020 India exported ₹0.09 Crore worth of Periscopes in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 90131020 ranked #9797 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90131020 ranks #9797 out of 12657 HSN codes by total export value. Within Sub-Chapter 9013, it ranks #6 of 10. By trade surplus, it ranks #7839 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 90131020 exports The strongest single-year export movement for HSN Code 90131020 was recorded in FY 2020-21, when exports surged by 100.00% over the prior year. ### India records a trade deficit of ₹0.81 Crore in HSN Code 90131020 goods In FY 2024-25, India's imports of ₹0.90 Cr exceeded exports of ₹0.09 Cr, resulting in a trade deficit of ₹0.81 Crore — ranking #7839 of 12657 by surplus magnitude. ### Import growth of 13.10% CAGR signals rising demand for Periscopes India's imports under HSN Code 90131020 have grown at 13.10% CAGR, reaching ₹0.90 Crore in FY 2024-25. ### HSN Code 90131020 contributes 0.04% of Sub-Chapter 9013 exports — ranked #6 Among the 10 HSN codes under Sub-Chapter 9013, HSN Code 90131020 ranks #6 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #6). ## 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](https://busy.in/hsn/hsn-90131010/) | ₹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 (this hsn code) | < ₹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 |