HSN Code 90132000 represents Lasers, Other Than Laser Diodes under GST classification. This code helps businesses identify Lasers, Other Than Laser Diodes correctly for billing, taxation, and trade. With HSN Code 90132000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Lasers, Other Than Laser Diodes.
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HSN Code 90132000 relates to the following description.
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
Lasers, other than laser diodes
9%
9%
18%
0%
Description of Goods
Lasers, other than laser diodes
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%
Lasers, Other Than Laser Diodes does not include products with the following descriptions.
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
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
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
Other devices, appliances and instrument
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)
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
Parts and accessories
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)
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
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
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
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
Other devices, appliances and instrument
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)
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
Parts and accessories
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)
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 Exports
FY 2024-25₹132 Cr
0.0036% of India’s total exports
India’s Imports
FY 2024-25₹481 Cr
0.0079% of India’s total imports
Trade Balance
FY 2024-25−₹349 Cr
Surplus rank #11672 of 12657 HSN codes
% of Sub-Chapter 9013
FY 2024-2554.56%
Share of Sub-Chapter 9013’s total exports in FY 2024-25
Import side: 21.26% of Sub-Chapter 9013’s imports
Rank Within Sub-Chapter 9013
FY 2024-25#1 of 10
Position by export value among HSN codes in Sub-Chapter 9013
Import-side rank: #3 of 10
At a glance
36.04%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#2314
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+141.39%
Peak Growth Year
FY 2024-25 · strongest single-year move
54.56%
Contribution to Sub-Ch. 9013
Share of Sub-Chapter 9013 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−235.61
Exports
20.80 ₹ Cr
0.0009% share
— YoY
20.29% of Sub-Ch. 9013
Imports
256.41 ₹ Cr
0.0072% share
— YoY
10.64% of Sub-Ch. 9013
Balance
−236.36
Exports
16.50 ₹ Cr
0.0007% share
−20.67% YoY
15.66% of Sub-Ch. 9013
Imports
252.86 ₹ Cr
0.0076% share
−1.38% YoY
24.39% of Sub-Ch. 9013
Balance
−247.74
Exports
33.58 ₹ Cr
0.0016% share
+103.52% YoY
24.41% of Sub-Ch. 9013
Imports
281.32 ₹ Cr
0.0097% share
+11.26% YoY
23.43% of Sub-Ch. 9013
Balance
−290.55
Exports
31.47 ₹ Cr
0.0010% share
−6.28% YoY
38.23% of Sub-Ch. 9013
Imports
322.02 ₹ Cr
0.0070% share
+14.47% YoY
14.62% of Sub-Ch. 9013
Balance
−328.49
Exports
43.13 ₹ Cr
0.0012% share
+37.05% YoY
18.11% of Sub-Ch. 9013
Imports
371.62 ₹ Cr
0.0065% share
+15.40% YoY
48.54% of Sub-Ch. 9013
Balance
−397.44
Exports
54.63 ₹ Cr
0.0015% share
+26.66% YoY
28.16% of Sub-Ch. 9013
Imports
452.07 ₹ Cr
0.0080% share
+21.65% YoY
64.06% of Sub-Ch. 9013
Balance
−349.00
Exports
131.87 ₹ Cr
0.0036% share
+141.39% YoY
54.56% of Sub-Ch. 9013
Imports
480.87 ₹ Cr
0.0079% share
+6.37% YoY
21.26% of Sub-Ch. 9013
CAGR · 7-Year
Exports
36.04% /yr
Imports
11.05% /yr
reference, FY 2024-25
Export
₹241.71 Cr
Import
₹2,261.41 Cr
Trade Balance
−2,019.70
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.
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.
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.
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.
India's imports under HSN Code 90132000 have grown at 11.05% CAGR, reaching ₹480.87 Crore in FY 2024-25.
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).
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Clear answers to common queries about HSN Code 90132000 and GST compliance.
It includes Other instruments and appliances : Other : Other
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 90132000, Lasers, Other Than Laser Diodes attracts Varies when sold in taxable form. Describe the exact form on the invoice.