---
title: "HSN Code for Parts and accessories | HSN 90159000 GST Rate"
description: "Find HSN and GST Rates for 90159000 related to Parts and accessories with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90159000/"
---

# HSN Code 90159000: 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 9015: Surveying, geophysical instruments](https://busy.in/hsn/sub-chapter-9015/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Parts and accessories | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90159000 ?

It includes Drawing & Calculating Instruments: Pantograph

### 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.

### 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.

### 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.

### How much GST applies to Parts and accessories?

Under HSN 90159000, Parts and accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Parts and accessories is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts and accessories; Nil for exempt items if applicable).

## India's trade performance: HSN Code 90159000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹229 Cr (−12.68% YoY) — 0.0062% of India's total exports
- Imports: ₹478 Cr (+8.82% YoY) — 0.0079% of India's total imports
- Trade balance: −₹249 Cr (Deficit); surplus rank #11472 of 12657 HSN codes
- Share of Sub-Chapter 9015: 15.14% of its exports; import side 25.32%
- Rank within Sub-Chapter 9015: #2 of 10 by export value; import-side #2

### Key metrics

- Export CAGR: 3.51% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1697 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +55.69% in FY 2021-22
- Contribution to Sub-Ch. 9015: 15.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90159000

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. 9015 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9015 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 186.24 | 0.0082% | — | 25.33% | 214.91 | 0.0060% | — | 14.55% | −28.67 | #1377 |
| FY 2019-20 | 174.27 | 0.0079% | −6.43% | 18.89% | 198.05 | 0.0059% | −7.85% | 14.37% | −23.78 | #1442 |
| FY 2020-21 | 180.48 | 0.0084% | +3.56% | 20.85% | 335.53 | 0.0115% | +69.42% | 24.07% | −155.05 | #1460 |
| FY 2021-22 | 280.99 | 0.0090% | +55.69% | 36.49% | 210.98 | 0.0046% | −37.12% | 13.82% | +70.01 | #1337 |
| FY 2022-23 | 185.23 | 0.0051% | −34.08% | 13.02% | 262.03 | 0.0046% | +24.20% | 10.07% | −76.80 | #1814 |
| FY 2023-24 | 262.27 | 0.0072% | +41.59% | 16.34% | 439.13 | 0.0078% | +67.59% | 15.83% | −176.86 | #1502 |
| FY 2024-25 | 229.02 | 0.0062% | −12.68% | 15.14% | 477.84 | 0.0079% | +8.82% | 25.32% | −248.82 | #1697 |

- CAGR (7-year): exports 3.51%/yr, imports 14.25%/yr (consistently Deficit)

## Key trade insights: HSN Code 90159000 export-import analysis

### Consistent export growth: 3.51% CAGR over 7 years

India's exports under HSN Code 90159000 have grown at a compound annual rate of 3.51% over 7 fiscal years, rising from ₹186.24 Crore in FY 2018-19 to ₹229.02 Crore in FY 2024-25.

### HSN Code 90159000 ranked #1697 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90159000 ranks #1697 out of 12657 HSN codes by total export value. Within Sub-Chapter 9015, it ranks #2 of 10. By trade surplus, it ranks #11472 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90159000 exports

The strongest single-year export movement for HSN Code 90159000 was recorded in FY 2021-22, when exports surged by 55.69% over the prior year.

### India records a trade deficit of ₹248.82 Crore in HSN Code 90159000 goods

In FY 2024-25, India's imports of ₹477.84 Cr exceeded exports of ₹229.02 Cr, resulting in a trade deficit of ₹248.82 Crore — ranking #11472 of 12657 by surplus magnitude.

### Import growth of 14.25% CAGR signals rising demand for Parts and accessories

India's imports under HSN Code 90159000 have grown at 14.25% CAGR, reaching ₹477.84 Crore in FY 2024-25.

### HSN Code 90159000 contributes 15.14% of Sub-Chapter 9015 exports — ranked #2

Among the 10 HSN codes under Sub-Chapter 9015, HSN Code 90159000 ranks #2 by export value — accounting for 15.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 25.32% share (rank #2).

## Related HSN Codes in Sub-Chapter 9015

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90158090: Other instruments and appliances : Other](https://busy.in/hsn/hsn-90158090/) | ₹1,060 Cr |
| #2 | HSN Code 90159000: Parts and accessories (this hsn code) | ₹229 Cr |
| #3 | [HSN Code 90158020: Meteorological instruments](https://busy.in/hsn/hsn-90158020/) | ₹99 Cr |
| #4 | [HSN Code 90154000: Photogrammetrical surveying instruments](https://busy.in/hsn/hsn-90154000/) | ₹60 Cr |
| #5 | [HSN Code 90152000: Theodolities and tachymeters (tacheometers)](https://busy.in/hsn/hsn-90152000/) | ₹23 Cr |
| #6 | [HSN Code 90158030: Geophysical instruments](https://busy.in/hsn/hsn-90158030/) | ₹23 Cr |
| #7 | [HSN Code 90151000: Rangefinders](https://busy.in/hsn/hsn-90151000/) | ₹8 Cr |
| #8 | [HSN Code 90153090: Levels : Other](https://busy.in/hsn/hsn-90153090/) | ₹7 Cr |
| #9 | [HSN Code 90158010: Hydrographic instruments: Other](https://busy.in/hsn/hsn-90158010/) | ₹2 Cr |
| #10 | [HSN Code 90153010: Non-Auto Engineer/Builder Level](https://busy.in/hsn/hsn-90153010/) | < ₹1 Crore |