--- title: "HSN Code for Other Instruments | Other | HSN 90178090 GST Rate" description: "Find HSN and GST Rates for 90178090 related to Other Instruments | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90178090/" --- # HSN Code 90178090: Other Instruments | 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 9017: Mathematical calculating instruments](https://busy.in/hsn/sub-chapter-9017/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other instruments : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90178090 ? It includes Electro-encephalographs ### Does packaging or labelling change the GST for Other Instruments / 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. ### Can we claim ITC on inputs used to trade Other Instruments / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Other Instruments / 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 / Other; Nil for exempt items if applicable). ### How much GST applies to Other Instruments / Other? Under HSN 90178090, Other Instruments / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Other Instruments / 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 90178090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹11 Cr (+72.68% YoY) — 0.0003% of India's total exports - Imports: ₹34 Cr (+28.58% YoY) — 0.0006% of India's total imports - Trade balance: −₹23 Cr (Deficit); surplus rank #9639 of 12657 HSN codes - Share of Sub-Chapter 9017: 4.79% of its exports; import side 9.71% - Rank within Sub-Chapter 9017: #9 of 13 by export value; import-side #3 ### Key metrics - Export CAGR: 2.95% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5686 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +72.68% in FY 2024-25 - Contribution to Sub-Ch. 9017: 4.79% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90178090 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 | 9.24 | 0.0004% | — | 5.98% | 28.40 | 0.0008% | — | 10.28% | −19.16 | #5073 | | FY 2019-20 | 12.73 | 0.0006% | +37.77% | 8.75% | 20.33 | 0.0006% | −28.42% | 7.91% | −7.60 | #4701 | | FY 2020-21 | 10.71 | 0.0005% | −15.87% | 8.94% | 13.92 | 0.0005% | −31.53% | 7.85% | −3.21 | #4978 | | FY 2021-22 | 10.96 | 0.0003% | +2.33% | 6.89% | 12.90 | 0.0003% | −7.33% | 5.87% | −1.94 | #5359 | | FY 2022-23 | 6.63 | 0.0002% | −39.51% | 3.49% | 24.08 | 0.0004% | +86.67% | 9.25% | −17.45 | #6148 | | FY 2023-24 | 6.37 | 0.0002% | −3.92% | 3.06% | 26.42 | 0.0005% | +9.72% | 8.33% | −20.05 | #6275 | | FY 2024-25 | 11.00 | 0.0003% | +72.68% | 4.79% | 33.97 | 0.0006% | +28.58% | 9.71% | −22.97 | #5686 | - CAGR (7-year): exports 2.95%/yr, imports 3.03%/yr (consistently Deficit) ## Key trade insights: HSN Code 90178090 export-import analysis ### Consistent export growth: 2.95% CAGR over 7 years India's exports under HSN Code 90178090 have grown at a compound annual rate of 2.95% over 7 fiscal years, rising from ₹9.24 Crore in FY 2018-19 to ₹11.00 Crore in FY 2024-25. ### HSN Code 90178090 ranked #5686 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90178090 ranks #5686 out of 12657 HSN codes by total export value. Within Sub-Chapter 9017, it ranks #9 of 13. By trade surplus, it ranks #9639 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90178090 exports The strongest single-year export movement for HSN Code 90178090 was recorded in FY 2024-25, when exports surged by 72.68% over the prior year. ### India records a trade deficit of ₹22.97 Crore in HSN Code 90178090 goods In FY 2024-25, India's imports of ₹33.97 Cr exceeded exports of ₹11.00 Cr, resulting in a trade deficit of ₹22.97 Crore — ranking #9639 of 12657 by surplus magnitude. ### Import growth of 3.03% CAGR signals stable import dependency for Other Instruments | Other India's imports under HSN Code 90178090 have grown at 3.03% CAGR, reaching ₹33.97 Crore in FY 2024-25. ### HSN Code 90178090 contributes 4.79% of Sub-Chapter 9017 exports — ranked #9 Among the 13 HSN codes under Sub-Chapter 9017, HSN Code 90178090 ranks #9 by export value — accounting for 4.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.71% share (rank #3). ## 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](https://busy.in/hsn/hsn-90172090/) | ₹14 Cr | | #9 | HSN Code 90178090: Other Instruments \| Other (this hsn code) | ₹11 Cr | | #10 | [HSN Code 90179000: Parts And Accessories](https://busy.in/hsn/hsn-90179000/) | ₹7 Cr |