---
title: "HSN Code for Drawing & Marking-Out Instruments	 | HSN 90172010 GST Rate"
description: "Find HSN and GST Rates for 90172010 related to Drawing & Marking-Out Instruments	 with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90172010/"
---

# HSN Code 90172010: Drawing & Marking-Out Instruments

- [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 9017: Mathematical calculating instruments](https://busy.in/hsn/sub-chapter-9017/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other drawing, marking-out or mathematical calculating instruments : Drawing and marking-out instruments | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90172010 ?

It includes Micrometers, calipers and gauges : Gauges : Slip

### Can we claim ITC on inputs used to trade Drawing & Marking-Out Instruments?

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 Drawing & Marking-Out Instruments?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Drawing & Marking-Out Instruments?

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 Drawing & Marking-Out Instruments is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Drawing & Marking-Out Instruments; Nil for exempt items if applicable).

### How much GST applies to Drawing & Marking-Out Instruments?

Under HSN 90172010, Drawing & Marking-Out Instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90172010 (FY 2024-25)

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

- Exports: ₹38 Cr (−12.66% YoY) — 0.0010% of India's total exports
- Imports: ₹2 Cr (+30.82% YoY) — 0.0000% of India's total imports
- Trade balance: ₹36 Cr (Surplus); surplus rank #2401 of 12657 HSN codes
- Share of Sub-Chapter 9017: 16.43% of its exports; import side 0.59%
- Rank within Sub-Chapter 9017: #1 of 13 by export value; import-side #8

### Key metrics

- Export CAGR: 5.06% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3994 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +62.05% in FY 2021-22
- Contribution to Sub-Ch. 9017: 16.43% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90172010

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. 9017 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9017 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 28.08 | 0.0012% | — | 18.19% | 5.64 | 0.0002% | — | 2.04% | +22.44 | #3652 |
| FY 2019-20 | 24.14 | 0.0011% | −14.03% | 16.60% | 4.88 | 0.0001% | −13.48% | 1.90% | +19.26 | #3867 |
| FY 2020-21 | 19.26 | 0.0009% | −20.22% | 16.08% | 1.18 | 0.0000% | −75.82% | 0.67% | +18.08 | #4236 |
| FY 2021-22 | 31.21 | 0.0010% | +62.05% | 19.61% | < ₹1 Crore | 0.0000% | −49.15% | 0.27% | +30.61 | #4002 |
| FY 2022-23 | 44.36 | 0.0012% | +42.13% | 23.33% | 1.45 | 0.0000% | +141.67% | 0.56% | +42.91 | #3640 |
| FY 2023-24 | 43.22 | 0.0012% | −2.57% | 20.76% | 1.59 | 0.0000% | +9.66% | 0.50% | +41.63 | #3733 |
| FY 2024-25 | 37.75 | 0.0010% | −12.66% | 16.43% | 2.08 | 0.0000% | +30.82% | 0.59% | +35.67 | #3994 |

- CAGR (7-year): exports 5.06%/yr, imports -15.32%/yr (consistently Surplus)

## Key trade insights: HSN Code 90172010 export-import analysis

### Consistent export growth: 5.06% CAGR over 7 years

India's exports under HSN Code 90172010 have grown at a compound annual rate of 5.06% over 7 fiscal years, rising from ₹28.08 Crore in FY 2018-19 to ₹37.75 Crore in FY 2024-25.

### HSN Code 90172010 ranked #3994 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90172010 ranks #3994 out of 12657 HSN codes by total export value. Within Sub-Chapter 9017, it ranks #1 of 13. By trade surplus, it ranks #2401 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90172010 exports

The strongest single-year export movement for HSN Code 90172010 was recorded in FY 2021-22, when exports surged by 62.05% over the prior year.

### India maintains a trade surplus of ₹35.67 Crore in HSN Code 90172010 goods

In FY 2024-25, India's exports of ₹37.75 Cr exceeded imports of ₹2.08 Cr, resulting in a trade surplus of ₹35.67 Crore — ranking #2401 of 12657 by surplus magnitude.

### Import growth of -15.32% CAGR signals stable import dependency for Drawing & Marking-Out Instruments

India's imports under HSN Code 90172010 have grown at -15.32% CAGR, reaching ₹2.08 Crore in FY 2024-25.

### HSN Code 90172010 contributes 16.43% of Sub-Chapter 9017 exports — ranked #1

Among the 13 HSN codes under Sub-Chapter 9017, HSN Code 90172010 ranks #1 by export value — accounting for 16.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.59% share (rank #8).

## Related HSN Codes in Sub-Chapter 9017

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 90172010: Drawing & Marking-Out Instruments	 (this hsn code) | ₹38 Cr |
| #2 | [HSN Code 90173010: Micrometers, calipers](https://busy.in/hsn/hsn-90173010/) | ₹33 Cr |
| #3 | [HSN Code 90172020: Measuring Instruments for Length & Hand Use](https://busy.in/hsn/hsn-90172020/) | ₹32 Cr |
| #4 | [HSN Code 90173029: Micrometers, calipers and gauges : Gauges : Other](https://busy.in/hsn/hsn-90173029/) | ₹30 Cr |
| #5 | [HSN Code 90173021: Mechanical Signalling, Road Rail Control](https://busy.in/hsn/hsn-90173021/) | ₹26 Cr |
| #6 | [HSN Code 90178010: Measuring rods, tapes, scales](https://busy.in/hsn/hsn-90178010/) | ₹19 Cr |
| #7 | [HSN Code 90173022: Micrometers, calipers and gauges : Gauges : Ring](https://busy.in/hsn/hsn-90173022/) | ₹19 Cr |
| #8 | [HSN Code 90172090: Drawing & Calculating Instruments: Other Types](https://busy.in/hsn/hsn-90172090/) | ₹14 Cr |
| #9 | [HSN Code 90178090: Other Instruments \| Other](https://busy.in/hsn/hsn-90178090/) | ₹11 Cr |
| #10 | [HSN Code 90179000: Parts And Accessories](https://busy.in/hsn/hsn-90179000/) | ₹7 Cr |