HSN Code 90131090: Other Telescopic Sights/Periscopes

HSN Code 90131090 represents Other Telescopic Sights/Periscopes under GST classification. This code helps businesses identify Other Telescopic Sights/Periscopes correctly for billing, taxation, and trade. With HSN Code 90131090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Telescopic Sights/Periscopes.

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Description of Goods for HSN Code 90131090

HSN Code 90131090 relates to the following description.

Description of Goods

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

Chapter

90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Sub Chapter

9013 - Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 90131090 not include?

Other Telescopic Sights/Periscopes does not include products with the following descriptions.

HSN Code 90131010

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

HSN Code 90131020

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

HSN Code 90138010

Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - other devices, appliances and instruments: liquid crystal devices (lcd)

HSN Code 90138090

Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - other devices, appliances and instruments: other

HSN Code 90139010

Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - parts and accessories: for liquid crystal devices (lcd)

HSN Code 90139090

Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - parts and accessories: other

India’s Trade Performance — HSN Code 90131090 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹7 Cr

−85.67% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

₹14 Cr

−67.90% vs FY 2023-24

0.0002% of India’s total imports

Trade Balance

FY 2024-25

−₹7 Cr

Trade Deficit

Surplus rank #8836 of 12657 HSN codes

% of Sub-Chapter 9013

FY 2024-25

2.95%

Share of Sub-Chapter 9013’s total exports in FY 2024-25

Import side: 0.63% of Sub-Chapter 9013’s imports

Rank Within Sub-Chapter 9013

FY 2024-25

#5 of 10

Position by export value among HSN codes in Sub-Chapter 9013

Import-side rank: #5 of 10

At a glance

−22.81%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6207

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+4,525.22%

Peak Growth Year

FY 2022-23 · strongest single-year move

2.95%

Contribution to Sub-Ch. 9013

Share of Sub-Chapter 9013 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #3426

Balance

+25.88

Exports

33.71 ₹ Cr

0.0015% share

— YoY

32.88% of Sub-Ch. 9013

Imports

7.83 ₹ Cr

0.0002% share

— YoY

0.32% of Sub-Ch. 9013

FY 2019-20 Exp. Rank #6355

Balance

−0.68

Exports

3.27 ₹ Cr

0.0001% share

−90.30% YoY

3.10% of Sub-Ch. 9013

Imports

3.95 ₹ Cr

0.0001% share

−49.55% YoY

0.38% of Sub-Ch. 9013

FY 2020-21 Exp. Rank #2955

Balance

+45.50

Exports

49.17 ₹ Cr

0.0023% share

+1,403.67% YoY

35.74% of Sub-Ch. 9013

Imports

3.67 ₹ Cr

0.0001% share

−7.09% YoY

0.31% of Sub-Ch. 9013

FY 2021-22 Exp. Rank #7189

Balance

−9.83

Exports

2.26 ₹ Cr

0.0001% share

−95.40% YoY

2.75% of Sub-Ch. 9013

Imports

12.09 ₹ Cr

0.0003% share

+229.43% YoY

0.55% of Sub-Ch. 9013

FY 2022-23 Exp. Rank #2473

Balance

+69.33

Exports

104.53 ₹ Cr

0.0029% share

+4,525.22% YoY

43.88% of Sub-Ch. 9013

Imports

35.20 ₹ Cr

0.0006% share

+191.15% YoY

4.60% of Sub-Ch. 9013

FY 2023-24 Exp. Rank #3538

Balance

+5.28

Exports

49.74 ₹ Cr

0.0014% share

−52.42% YoY

25.64% of Sub-Ch. 9013

Imports

44.46 ₹ Cr

0.0008% share

+26.31% YoY

6.30% of Sub-Ch. 9013

FY 2024-25 Exp. Rank #6207

Balance

−7.14

Exports

7.13 ₹ Cr

0.0002% share

−85.67% YoY

2.95% of Sub-Ch. 9013

Imports

14.27 ₹ Cr

0.0002% share

−67.90% YoY

0.63% of Sub-Ch. 9013

CAGR · 7-Year

Exports

−22.81% /yr

Imports

10.52% /yr

Consistently Deficit
Sub-Chapter 9013 total

reference, FY 2024-25

Export

₹241.71 Cr

Import

₹2,261.41 Cr

Trade Balance

−2,019.70

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 90131090 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.