--- title: "HSN Code for Parts And Accessories | HSN 90139000 GST Rate" description: "Find HSN and GST Rates for 90139000 related to Parts And Accessories with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90139000/" --- # HSN Code 90139000: Parts And Accessories - [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 | | --- | --- | --- | --- | --- | | Parts and accessories | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90139000 ? It includes Rangefinders ### Do e‑way bill and e‑invoice apply for Parts And Accessories? 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 Parts And Accessories? Under HSN 90139000, Parts And Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Parts And Accessories? 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. ### Any common misclassification issue with Parts And Accessories? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Can we claim ITC on inputs used to trade Parts And Accessories? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 90139000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹67 Cr (+24.07% YoY) — 0.0018% of India's total exports - Imports: ₹917 Cr (+808.54% YoY) — 0.0151% of India's total imports - Trade balance: −₹850 Cr (Deficit); surplus rank #12154 of 12657 HSN codes - Share of Sub-Chapter 9013: 27.72% of its exports; import side 40.56% - Rank within Sub-Chapter 9013: #2 of 10 by export value; import-side #1 ### Key metrics - National export rank: #3217 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +24.07% in FY 2024-25 - Contribution to Sub-Ch. 9013: 27.72% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90139000 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 | 60.47 | 0.0017% | — | 25.39% | 134.71 | 0.0023% | — | 17.59% | −74.24 | #3220 | | FY 2023-24 | 54.00 | 0.0015% | −10.70% | 27.83% | 100.96 | 0.0018% | −25.05% | 14.31% | −46.96 | #3415 | | FY 2024-25 | 67.00 | 0.0018% | +24.07% | 27.72% | 917.26 | 0.0151% | +808.54% | 40.56% | −850.26 | #3217 | ## Key trade insights: HSN Code 90139000 export-import analysis ### Export snapshot for HSN Code 90139000 India exported ₹67.00 Crore worth of Parts And Accessories in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 90139000 ranked #3217 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90139000 ranks #3217 out of 12657 HSN codes by total export value. Within Sub-Chapter 9013, it ranks #2 of 10. By trade surplus, it ranks #12154 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90139000 exports The strongest single-year export movement for HSN Code 90139000 was recorded in FY 2024-25, when exports surged by 24.07% over the prior year. ### India records a trade deficit of ₹850.26 Crore in HSN Code 90139000 goods In FY 2024-25, India's imports of ₹917.26 Cr exceeded exports of ₹67.00 Cr, resulting in a trade deficit of ₹850.26 Crore — ranking #12154 of 12657 by surplus magnitude. ### HSN Code 90139000 contributes 27.72% of Sub-Chapter 9013 exports — ranked #2 Among the 10 HSN codes under Sub-Chapter 9013, HSN Code 90139000 ranks #2 by export value — accounting for 27.72% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 40.56% share (rank #1). ## 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 (this hsn code) | ₹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 |