HSN Code 90139000 represents Parts And Accessories under GST classification. This code helps businesses identify Parts And Accessories correctly for billing, taxation, and trade. With HSN Code 90139000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Parts And Accessories.
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HSN Code 90139000 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
Parts and accessories
9%
9%
18%
0%
Description of Goods
Parts and accessories
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%
Parts And Accessories 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
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
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
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
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₹67 Cr
0.0018% of India’s total exports
India’s Imports
FY 2024-25₹917 Cr
0.0151% of India’s total imports
Trade Balance
FY 2024-25−₹850 Cr
Surplus rank #12154 of 12657 HSN codes
% of Sub-Chapter 9013
FY 2024-2527.72%
Share of Sub-Chapter 9013’s total exports in FY 2024-25
Import side: 40.56% of Sub-Chapter 9013’s imports
Rank Within Sub-Chapter 9013
FY 2024-25#2 of 10
Position by export value among HSN codes in Sub-Chapter 9013
Import-side rank: #1 of 10
At a glance
#3217
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+24.07%
Peak Growth Year
FY 2024-25 · strongest single-year move
27.72%
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
−74.24
Exports
60.47 ₹ Cr
0.0017% share
— YoY
25.39% of Sub-Ch. 9013
Imports
134.71 ₹ Cr
0.0023% share
— YoY
17.59% of Sub-Ch. 9013
Balance
−46.96
Exports
54.00 ₹ Cr
0.0015% share
−10.70% YoY
27.83% of Sub-Ch. 9013
Imports
100.96 ₹ Cr
0.0018% share
−25.05% YoY
14.31% of Sub-Ch. 9013
Balance
−850.26
Exports
67.00 ₹ Cr
0.0018% share
+24.07% YoY
27.72% of Sub-Ch. 9013
Imports
917.26 ₹ Cr
0.0151% share
+808.54% YoY
40.56% of Sub-Ch. 9013
reference, FY 2024-25
Export
₹241.71 Cr
Import
₹2,261.41 Cr
Trade Balance
−2,019.70
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.
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.
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.
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.
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).
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 90139000 and GST compliance.
It includes Rangefinders
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 90139000, Parts And Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.