--- title: "HSN Code for Other drilling machines : Numerically controlled | HSN 90138000 GST Rate" description: "Find HSN and GST Rates for 90138000 related to Other drilling machines : Numerically controlled with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90138000/" --- # HSN Code 90138000: Other drilling machines : Numerically controlled - [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 | | --- | --- | --- | --- | --- | | Other devices, appliances and instrument | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90138000 ? It includes Parts And Accessories ### How much GST applies to Other drilling machines : Numerically controlled? Under HSN 90138000, Other drilling machines : Numerically controlled attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other drilling machines : Numerically controlled? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other drilling machines : Numerically controlled is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other drilling machines : Numerically controlled; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other drilling machines : Numerically controlled? 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 Other drilling machines : Numerically controlled? 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. ## India's trade performance: HSN Code 90138000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹17 Cr (−29.64% YoY) — 0.0005% of India's total exports - Imports: ₹367 Cr (+255.39% YoY) — 0.0060% of India's total imports - Trade balance: −₹350 Cr (Deficit); surplus rank #11675 of 12657 HSN codes - Share of Sub-Chapter 9013: 7.11% of its exports; import side 16.22% - Rank within Sub-Chapter 9013: #4 of 10 by export value; import-side #4 ### Key metrics - National export rank: #5085 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −9.32% in FY 2023-24 - Contribution to Sub-Ch. 9013: 7.11% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90138000 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% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 26.94 | 0.0007% | — | 11.31% | 222.51 | 0.0039% | — | 29.06% | −195.57 | #4306 | | FY 2023-24 | 24.43 | 0.0007% | −9.32% | 12.59% | 103.23 | 0.0018% | −53.61% | 14.63% | −78.80 | #4486 | | FY 2024-25 | 17.19 | 0.0005% | −29.64% | 7.11% | 366.87 | 0.0060% | +255.39% | 16.22% | −349.68 | #5085 | ## Key trade insights: HSN Code 90138000 export-import analysis ### Export snapshot for HSN Code 90138000 India exported ₹17.19 Crore worth of Other drilling machines : Numerically controlled in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 90138000 ranked #5085 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90138000 ranks #5085 out of 12657 HSN codes by total export value. Within Sub-Chapter 9013, it ranks #4 of 10. By trade surplus, it ranks #11675 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 90138000 exports The strongest single-year export movement for HSN Code 90138000 was recorded in FY 2023-24, when exports declined by 9.32% over the prior year. ### India records a trade deficit of ₹349.68 Crore in HSN Code 90138000 goods In FY 2024-25, India's imports of ₹366.87 Cr exceeded exports of ₹17.19 Cr, resulting in a trade deficit of ₹349.68 Crore — ranking #11675 of 12657 by surplus magnitude. ### HSN Code 90138000 contributes 7.11% of Sub-Chapter 9013 exports — ranked #4 Among the 10 HSN codes under Sub-Chapter 9013, HSN Code 90138000 ranks #4 by export value — accounting for 7.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.22% share (rank #4). ## 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 (this hsn code) | ₹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 |