HSN Code 90138000 represents Other drilling machines : Numerically controlled under GST classification. This code helps businesses identify Other drilling machines : Numerically controlled correctly for billing, taxation, and trade. With HSN Code 90138000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other drilling machines : Numerically controlled.
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HSN Code 90138000 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
Other devices, appliances and instrument
9%
9%
18%
0%
Description of Goods
Other devices, appliances and instrument
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%
Other drilling machines : Numerically controlled 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
Lasers, other than laser diodes
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
Lasers, other than laser diodes
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₹17 Cr
0.0005% of India’s total exports
India’s Imports
FY 2024-25₹367 Cr
0.0060% of India’s total imports
Trade Balance
FY 2024-25−₹350 Cr
Surplus rank #11675 of 12657 HSN codes
% of Sub-Chapter 9013
FY 2024-257.11%
Share of Sub-Chapter 9013’s total exports in FY 2024-25
Import side: 16.22% of Sub-Chapter 9013’s imports
Rank Within Sub-Chapter 9013
FY 2024-25#4 of 10
Position by export value among HSN codes in Sub-Chapter 9013
Import-side rank: #4 of 10
At a glance
#5085
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
−9.32%
Peak Growth Year
FY 2023-24 · strongest single-year move
7.11%
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
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 9013
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 9013
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 9013
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 9013
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 9013
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 9013
Balance
0.00
Exports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 9013
Imports
Nil ₹ Cr
0.0000% share
— YoY
0.00% of Sub-Ch. 9013
Balance
−195.57
Exports
26.94 ₹ Cr
0.0007% share
— YoY
11.31% of Sub-Ch. 9013
Imports
222.51 ₹ Cr
0.0039% share
— YoY
29.06% of Sub-Ch. 9013
Balance
−78.80
Exports
24.43 ₹ Cr
0.0007% share
−9.32% YoY
12.59% of Sub-Ch. 9013
Imports
103.23 ₹ Cr
0.0018% share
−53.61% YoY
14.63% of Sub-Ch. 9013
Balance
−349.68
Exports
17.19 ₹ Cr
0.0005% share
−29.64% YoY
7.11% of Sub-Ch. 9013
Imports
366.87 ₹ Cr
0.0060% share
+255.39% YoY
16.22% of Sub-Ch. 9013
reference, FY 2024-25
Export
₹241.71 Cr
Import
₹2,261.41 Cr
Trade Balance
−2,019.70
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.
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.
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.
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.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 90138000 and GST compliance.
It includes Parts And Accessories
Under HSN 90138000, Other drilling machines : Numerically controlled attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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).
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.
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.