--- title: "HSN Code for Other instruments and appliances : Sextants | HSN 90148020 GST Rate" description: "Find HSN and GST Rates for 90148020 related to Other instruments and appliances : Sextants with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90148020/" --- # HSN Code 90148020: Other instruments and appliances : Sextants - [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 9014: Knotted carpets & coverings](https://busy.in/hsn/sub-chapter-9014/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other instruments and appliances : Sextants | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90148020 ? It includes Photogrammetrical surveying instruments ### Can we claim ITC on inputs used to trade Other instruments and appliances : Sextants? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Other instruments and appliances : Sextants? Under HSN 90148020, Other instruments and appliances : Sextants attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other instruments and appliances : Sextants? 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 should mixed supplies be billed when Other instruments and appliances : Sextants is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other instruments and appliances : Sextants; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other instruments and appliances : Sextants? 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. ## India's trade performance: HSN Code 90148020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−81.25% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−57.14% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7424 of 12657 HSN codes - Share of Sub-Chapter 9014: 0.00% of its exports; import side 0.02% - Rank within Sub-Chapter 9014: #6 of 6 by export value; import-side #6 ### Key metrics - Export CAGR: -26.48% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10193 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +65.38% in FY 2021-22 - Contribution to Sub-Ch. 9014: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90148020 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. 9014 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9014 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.06% | < ₹1 Crore | 0.0000% | — | 0.02% | +0.07 | #8849 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +31.58% | 0.04% | < ₹1 Crore | 0.0000% | −16.67% | 0.02% | +0.15 | #8687 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +4.00% | 0.05% | Nil | 0.0000% | −100.00% | 0.00% | +0.26 | #8696 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +65.38% | 0.11% | < ₹1 Crore | 0.0000% | — | 0.03% | +0.31 | #8679 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −53.49% | 0.04% | < ₹1 Crore | 0.0000% | −91.67% | 0.00% | +0.19 | #9286 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −20.00% | 0.03% | < ₹1 Crore | 0.0000% | +4,100.00% | 0.06% | −0.26 | #9565 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −81.25% | 0.00% | < ₹1 Crore | 0.0000% | −57.14% | 0.02% | −0.15 | #10193 | - CAGR (7-year): exports -26.48%/yr, imports 6.99%/yr (consistently Deficit) ## Key trade insights: HSN Code 90148020 export-import analysis ### Export decline: -26.48% CAGR over 7 years India's exports under HSN Code 90148020 have declined at a compound annual rate of -26.48% over 7 fiscal years, falling from ₹0.19 Crore in FY 2018-19 to ₹0.03 Crore in FY 2024-25. ### HSN Code 90148020 ranked #10193 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90148020 ranks #10193 out of 12657 HSN codes by total export value. Within Sub-Chapter 9014, it ranks #6 of 6. By trade surplus, it ranks #7424 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 90148020 exports The strongest single-year export movement for HSN Code 90148020 was recorded in FY 2021-22, when exports surged by 65.38% over the prior year. ### India records a trade deficit of ₹0.15 Crore in HSN Code 90148020 goods In FY 2024-25, India's imports of ₹0.18 Cr exceeded exports of ₹0.03 Cr, resulting in a trade deficit of ₹0.15 Crore — ranking #7424 of 12657 by surplus magnitude. ### Import growth of 6.99% CAGR signals stable import dependency for Other instruments and appliances : Sextants India's imports under HSN Code 90148020 have grown at 6.99% CAGR, reaching ₹0.18 Crore in FY 2024-25. ### HSN Code 90148020 contributes 0.00% of Sub-Chapter 9014 exports — ranked #6 Among the 6 HSN codes under Sub-Chapter 9014, HSN Code 90148020 ranks #6 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.02% share (rank #6). ## Related HSN Codes in Sub-Chapter 9014 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90142000: Aeronautical/Space Navigation Instruments (Non-Compasses)](https://busy.in/hsn/hsn-90142000/) | ₹819 Cr | | #2 | [HSN Code 90148090: Other instruments and appliances : Other : Other](https://busy.in/hsn/hsn-90148090/) | ₹91 Cr | | #3 | [HSN Code 90149000: Parts And Accessories](https://busy.in/hsn/hsn-90149000/) | ₹78 Cr | | #4 | [HSN Code 90141000: Direction compasses](https://busy.in/hsn/hsn-90141000/) | ₹5 Cr | | #5 | [HSN Code 90148010: Instruments: Echo sounding](https://busy.in/hsn/hsn-90148010/) | ₹2 Cr | | #6 | HSN Code 90148020: Other instruments and appliances : Sextants (this hsn code) | < ₹1 Crore |