--- title: "HSN Code for Lasers, Other Than Laser Diodes | HSN 90132000 GST Rate" description: "Find HSN and GST Rates for 90132000 related to Lasers, Other Than Laser Diodes with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90132000/" --- # HSN Code 90132000: Lasers, Other Than Laser Diodes - [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 | | --- | --- | --- | --- | --- | | Lasers, other than laser diodes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90132000 ? It includes Other instruments and appliances : Other : Other ### Does packaging or labelling change the GST for Lasers, Other Than Laser Diodes? 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 Lasers, Other Than Laser Diodes? 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 Lasers, Other Than Laser Diodes is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Lasers, Other Than Laser Diodes; Nil for exempt items if applicable). ### Any common misclassification issue with Lasers, Other Than Laser Diodes? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Lasers, Other Than Laser Diodes? 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. ### How much GST applies to Lasers, Other Than Laser Diodes? Under HSN 90132000, Lasers, Other Than Laser Diodes attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 90132000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹132 Cr (+141.39% YoY) — 0.0036% of India's total exports - Imports: ₹481 Cr (+6.37% YoY) — 0.0079% of India's total imports - Trade balance: −₹349 Cr (Deficit); surplus rank #11672 of 12657 HSN codes - Share of Sub-Chapter 9013: 54.56% of its exports; import side 21.26% - Rank within Sub-Chapter 9013: #1 of 10 by export value; import-side #3 ### Key metrics - Export CAGR: 36.04% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2314 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +141.39% in FY 2024-25 - Contribution to Sub-Ch. 9013: 54.56% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90132000 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 | 20.80 | 0.0009% | — | 20.29% | 256.41 | 0.0072% | — | 10.64% | −235.61 | #4060 | | FY 2019-20 | 16.50 | 0.0007% | −20.67% | 15.66% | 252.86 | 0.0076% | −1.38% | 24.39% | −236.36 | #4379 | | FY 2020-21 | 33.58 | 0.0016% | +103.52% | 24.41% | 281.32 | 0.0097% | +11.26% | 23.43% | −247.74 | #3500 | | FY 2021-22 | 31.47 | 0.0010% | −6.28% | 38.23% | 322.02 | 0.0070% | +14.47% | 14.62% | −290.55 | #3989 | | FY 2022-23 | 43.13 | 0.0012% | +37.05% | 18.11% | 371.62 | 0.0065% | +15.40% | 48.54% | −328.49 | #3676 | | FY 2023-24 | 54.63 | 0.0015% | +26.66% | 28.16% | 452.07 | 0.0080% | +21.65% | 64.06% | −397.44 | #3395 | | FY 2024-25 | 131.87 | 0.0036% | +141.39% | 54.56% | 480.87 | 0.0079% | +6.37% | 21.26% | −349.00 | #2314 | - CAGR (7-year): exports 36.04%/yr, imports 11.05%/yr (consistently Deficit) ## Key trade insights: HSN Code 90132000 export-import analysis ### Consistent export growth: 36.04% CAGR over 7 years India's exports under HSN Code 90132000 have grown at a compound annual rate of 36.04% over 7 fiscal years, rising from ₹20.80 Crore in FY 2018-19 to ₹131.87 Crore in FY 2024-25. ### HSN Code 90132000 ranked #2314 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90132000 ranks #2314 out of 12657 HSN codes by total export value. Within Sub-Chapter 9013, it ranks #1 of 10. By trade surplus, it ranks #11672 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90132000 exports The strongest single-year export movement for HSN Code 90132000 was recorded in FY 2024-25, when exports surged by 141.39% over the prior year. ### India records a trade deficit of ₹349.00 Crore in HSN Code 90132000 goods In FY 2024-25, India's imports of ₹480.87 Cr exceeded exports of ₹131.87 Cr, resulting in a trade deficit of ₹349.00 Crore — ranking #11672 of 12657 by surplus magnitude. ### Import growth of 11.05% CAGR signals rising demand for Lasers, Other Than Laser Diodes India's imports under HSN Code 90132000 have grown at 11.05% CAGR, reaching ₹480.87 Crore in FY 2024-25. ### HSN Code 90132000 contributes 54.56% of Sub-Chapter 9013 exports — ranked #1 Among the 10 HSN codes under Sub-Chapter 9013, HSN Code 90132000 ranks #1 by export value — accounting for 54.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 21.26% share (rank #3). ## 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 (this hsn code) | ₹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](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 |