--- title: "HSN Code for Other instruments and appliances : Other : Other | HSN 90148090 GST Rate" description: "Find HSN and GST Rates for 90148090 related to Other instruments and appliances : Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90148090/" --- # HSN Code 90148090: Other instruments and appliances : Other : Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90148090 ? It includes Hydrographic instruments: Other ### How should mixed supplies be billed when Other instruments and appliances : Other : Other 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 : Other : Other; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Other instruments and appliances : Other : Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other instruments and appliances : Other : Other? 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. ### How much GST applies to Other instruments and appliances : Other : Other? Under HSN 90148090, Other instruments and appliances : Other : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other instruments and appliances : Other : Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 90148090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹91 Cr (+97.30% YoY) — 0.0025% of India's total exports - Imports: ₹232 Cr (+10.15% YoY) — 0.0038% of India's total imports - Trade balance: −₹141 Cr (Deficit); surplus rank #11056 of 12657 HSN codes - Share of Sub-Chapter 9014: 9.17% of its exports; import side 22.92% - Rank within Sub-Chapter 9014: #2 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: -1.77% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2794 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +350.69% in FY 2020-21 - Contribution to Sub-Ch. 9014: 9.17% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90148090 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 | 101.58 | 0.0044% | — | 31.97% | 138.38 | 0.0039% | — | 26.36% | −36.80 | #1997 | | FY 2019-20 | 47.15 | 0.0021% | −53.58% | 8.32% | 94.44 | 0.0028% | −31.75% | 20.09% | −47.29 | #2961 | | FY 2020-21 | 212.50 | 0.0099% | +350.69% | 41.87% | 97.90 | 0.0034% | +3.66% | 30.64% | +114.60 | #1303 | | FY 2021-22 | 95.56 | 0.0030% | −55.03% | 23.91% | 126.99 | 0.0028% | +29.71% | 29.37% | −31.43 | #2475 | | FY 2022-23 | 80.51 | 0.0022% | −15.75% | 14.40% | 156.03 | 0.0027% | +22.87% | 28.07% | −75.52 | #2841 | | FY 2023-24 | 46.25 | 0.0013% | −42.55% | 8.43% | 210.94 | 0.0038% | +35.19% | 30.77% | −164.69 | #3651 | | FY 2024-25 | 91.25 | 0.0025% | +97.30% | 9.17% | 232.36 | 0.0038% | +10.15% | 22.92% | −141.11 | #2794 | - CAGR (7-year): exports -1.77%/yr, imports 9.02%/yr (consistently Deficit) ## Key trade insights: HSN Code 90148090 export-import analysis ### Export decline: -1.77% CAGR over 7 years India's exports under HSN Code 90148090 have declined at a compound annual rate of -1.77% over 7 fiscal years, falling from ₹101.58 Crore in FY 2018-19 to ₹91.25 Crore in FY 2024-25. ### HSN Code 90148090 ranked #2794 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90148090 ranks #2794 out of 12657 HSN codes by total export value. Within Sub-Chapter 9014, it ranks #2 of 6. By trade surplus, it ranks #11056 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 90148090 exports The strongest single-year export movement for HSN Code 90148090 was recorded in FY 2020-21, when exports surged by 350.69% over the prior year. ### India records a trade deficit of ₹141.11 Crore in HSN Code 90148090 goods In FY 2024-25, India's imports of ₹232.36 Cr exceeded exports of ₹91.25 Cr, resulting in a trade deficit of ₹141.11 Crore — ranking #11056 of 12657 by surplus magnitude. ### Import growth of 9.02% CAGR signals stable import dependency for Other instruments and appliances : Other : Other India's imports under HSN Code 90148090 have grown at 9.02% CAGR, reaching ₹232.36 Crore in FY 2024-25. ### HSN Code 90148090 contributes 9.17% of Sub-Chapter 9014 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 9014, HSN Code 90148090 ranks #2 by export value — accounting for 9.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 22.92% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-90148020/) | < ₹1 Crore |