--- title: "HSN Code for Drawing & Calculating Instruments: Other Types | HSN 90172090 GST Rate" description: "Find HSN and GST Rates for 90172090 related to Drawing & Calculating Instruments: Other Types with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90172090/" --- # HSN Code 90172090: Drawing & Calculating Instruments: Other Types - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90172090 ? It includes Other Instruments | Other ### Any common misclassification issue with Drawing & Calculating Instruments: Other Types? 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 & Calculating Instruments: Other Types? 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 & Calculating Instruments: Other Types is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Drawing & Calculating Instruments: Other Types; Nil for exempt items if applicable). ### How much GST applies to Drawing & Calculating Instruments: Other Types? Under HSN 90172090, Drawing & Calculating Instruments: Other Types attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Drawing & Calculating Instruments: Other Types? 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 90172090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹14 Cr (−14.86% YoY) — 0.0004% of India's total exports - Imports: ₹10 Cr (+34.35% YoY) — 0.0002% of India's total imports - Trade balance: ₹4 Cr (Surplus); surplus rank #3928 of 12657 HSN codes - Share of Sub-Chapter 9017: 5.98% of its exports; import side 2.91% - Rank within Sub-Chapter 9017: #8 of 13 by export value; import-side #5 ### Key metrics - Export CAGR: -2.01% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5382 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +8.63% in FY 2019-20 - Contribution to Sub-Ch. 9017: 5.98% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90172090 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 | 15.53 | 0.0007% | — | 10.06% | 9.43 | 0.0003% | — | 3.41% | +6.10 | #4417 | | FY 2019-20 | 16.87 | 0.0008% | +8.63% | 11.60% | 12.02 | 0.0004% | +27.47% | 4.68% | +4.85 | #4345 | | FY 2020-21 | 14.56 | 0.0007% | −13.69% | 12.16% | 4.55 | 0.0002% | −62.15% | 2.57% | +10.01 | #4616 | | FY 2021-22 | 14.70 | 0.0005% | +0.96% | 9.24% | 8.25 | 0.0002% | +81.32% | 3.76% | +6.45 | #4993 | | FY 2022-23 | 15.69 | 0.0004% | +6.73% | 8.25% | 5.33 | 0.0001% | −35.39% | 2.05% | +10.36 | #5008 | | FY 2023-24 | 16.15 | 0.0004% | +2.93% | 7.76% | 7.57 | 0.0001% | +42.03% | 2.39% | +8.58 | #5069 | | FY 2024-25 | 13.75 | 0.0004% | −14.86% | 5.98% | 10.17 | 0.0002% | +34.35% | 2.91% | +3.58 | #5382 | - CAGR (7-year): exports -2.01%/yr, imports 1.27%/yr (consistently Surplus) ## Key trade insights: HSN Code 90172090 export-import analysis ### Export decline: -2.01% CAGR over 7 years India's exports under HSN Code 90172090 have declined at a compound annual rate of -2.01% over 7 fiscal years, falling from ₹15.53 Crore in FY 2018-19 to ₹13.75 Crore in FY 2024-25. ### HSN Code 90172090 ranked #5382 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90172090 ranks #5382 out of 12657 HSN codes by total export value. Within Sub-Chapter 9017, it ranks #8 of 13. By trade surplus, it ranks #3928 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 90172090 exports The strongest single-year export movement for HSN Code 90172090 was recorded in FY 2019-20, when exports surged by 8.63% over the prior year. ### India maintains a trade surplus of ₹3.58 Crore in HSN Code 90172090 goods In FY 2024-25, India's exports of ₹13.75 Cr exceeded imports of ₹10.17 Cr, resulting in a trade surplus of ₹3.58 Crore — ranking #3928 of 12657 by surplus magnitude. ### Import growth of 1.27% CAGR signals stable import dependency for Drawing & Calculating Instruments: Other Types India's imports under HSN Code 90172090 have grown at 1.27% CAGR, reaching ₹10.17 Crore in FY 2024-25. ### HSN Code 90172090 contributes 5.98% of Sub-Chapter 9017 exports — ranked #8 Among the 13 HSN codes under Sub-Chapter 9017, HSN Code 90172090 ranks #8 by export value — accounting for 5.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.91% share (rank #5). ## 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](https://busy.in/hsn/hsn-90172010/) | ₹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 (this hsn code) | ₹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 |