---
title: "HSN Code for Other Telescopic Sights/Periscopes | HSN 90131090 GST Rate"
description: "Find HSN and GST Rates for 90131090 related to Other Telescopic Sights/Periscopes with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90131090/"
---

# HSN Code 90131090: Other Telescopic Sights/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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90131090 ?

It includes Other instruments and appliances : Sextants

### How much GST applies to Other Telescopic Sights/Periscopes?

Under HSN 90131090, Other Telescopic Sights/Periscopes attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other Telescopic Sights/Periscopes is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Telescopic Sights/Periscopes; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other Telescopic Sights/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.

### Does packaging or labelling change the GST for Other Telescopic Sights/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.

### Can we claim ITC on inputs used to trade Other Telescopic Sights/Periscopes?

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 90131090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹7 Cr (−85.67% YoY) — 0.0002% of India's total exports
- Imports: ₹14 Cr (−67.90% YoY) — 0.0002% of India's total imports
- Trade balance: −₹7 Cr (Deficit); surplus rank #8836 of 12657 HSN codes
- Share of Sub-Chapter 9013: 2.95% of its exports; import side 0.63%
- Rank within Sub-Chapter 9013: #5 of 10 by export value; import-side #5

### Key metrics

- Export CAGR: -22.81% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6207 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +4,525.22% in FY 2022-23
- Contribution to Sub-Ch. 9013: 2.95% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90131090

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 | 33.71 | 0.0015% | — | 32.88% | 7.83 | 0.0002% | — | 0.32% | +25.88 | #3426 |
| FY 2019-20 | 3.27 | 0.0001% | −90.30% | 3.10% | 3.95 | 0.0001% | −49.55% | 0.38% | −0.68 | #6355 |
| FY 2020-21 | 49.17 | 0.0023% | +1,403.67% | 35.74% | 3.67 | 0.0001% | −7.09% | 0.31% | +45.50 | #2955 |
| FY 2021-22 | 2.26 | 0.0001% | −95.40% | 2.75% | 12.09 | 0.0003% | +229.43% | 0.55% | −9.83 | #7189 |
| FY 2022-23 | 104.53 | 0.0029% | +4,525.22% | 43.88% | 35.20 | 0.0006% | +191.15% | 4.60% | +69.33 | #2473 |
| FY 2023-24 | 49.74 | 0.0014% | −52.42% | 25.64% | 44.46 | 0.0008% | +26.31% | 6.30% | +5.28 | #3538 |
| FY 2024-25 | 7.13 | 0.0002% | −85.67% | 2.95% | 14.27 | 0.0002% | −67.90% | 0.63% | −7.14 | #6207 |

- CAGR (7-year): exports -22.81%/yr, imports 10.52%/yr (consistently Deficit)

## Key trade insights: HSN Code 90131090 export-import analysis

### Export decline: -22.81% CAGR over 7 years

India's exports under HSN Code 90131090 have declined at a compound annual rate of -22.81% over 7 fiscal years, falling from ₹33.71 Crore in FY 2018-19 to ₹7.13 Crore in FY 2024-25.

### HSN Code 90131090 ranked #6207 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90131090 ranks #6207 out of 12657 HSN codes by total export value. Within Sub-Chapter 9013, it ranks #5 of 10. By trade surplus, it ranks #8836 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 90131090 exports

The strongest single-year export movement for HSN Code 90131090 was recorded in FY 2022-23, when exports surged by 4,525.22% over the prior year.

### India records a trade deficit of ₹7.14 Crore in HSN Code 90131090 goods

In FY 2024-25, India's imports of ₹14.27 Cr exceeded exports of ₹7.13 Cr, resulting in a trade deficit of ₹7.14 Crore — ranking #8836 of 12657 by surplus magnitude.

### Import growth of 10.52% CAGR signals rising demand for Other Telescopic Sights/Periscopes

India's imports under HSN Code 90131090 have grown at 10.52% CAGR, reaching ₹14.27 Crore in FY 2024-25.

### HSN Code 90131090 contributes 2.95% of Sub-Chapter 9013 exports — ranked #5

Among the 10 HSN codes under Sub-Chapter 9013, HSN Code 90131090 ranks #5 by export value — accounting for 2.95% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.63% share (rank #5).

## 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 (this hsn code) | ₹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 |