---
title: "HSN Code for Teaching Aid | HSN 90230010 GST Rate"
description: "Find HSN and GST Rates for 90230010 related to Teaching Aid with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90230010/"
---

# HSN Code 90230010: Teaching Aid

- [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 9023: Demonstration Instruments](https://busy.in/hsn/sub-chapter-9023/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses : Teaching aids | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90230010 ?

It includes Clinical thermometers: TempCheck

### Does packaging or labelling change the GST for Teaching Aid?

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 should mixed supplies be billed when Teaching Aid is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Teaching Aid?

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.

### Can we claim ITC on inputs used to trade Teaching Aid?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How much GST applies to Teaching Aid?

Under HSN 90230010, Teaching Aid attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90230010 (FY 2024-25)

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

- Exports: ₹181 Cr (+148.05% YoY) — 0.0049% of India's total exports
- Imports: ₹103 Cr (+39.76% YoY) — 0.0017% of India's total imports
- Trade balance: ₹78 Cr (Surplus); surplus rank #1789 of 12657 HSN codes
- Share of Sub-Chapter 9023: 38.35% of its exports; import side 18.27%
- Rank within Sub-Chapter 9023: #2 of 2 by export value; import-side #2

### Key metrics

- Export CAGR: 12.32% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1943 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +148.05% in FY 2024-25
- Contribution to Sub-Ch. 9023: 38.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90230010

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. 9023 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9023 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 90.06 | 0.0039% | — | 29.90% | 47.70 | 0.0013% | — | 11.88% | +42.36 | #2135 |
| FY 2019-20 | 46.72 | 0.0021% | −48.12% | 15.62% | 59.07 | 0.0018% | +23.84% | 15.31% | −12.35 | #2978 |
| FY 2020-21 | 78.43 | 0.0036% | +67.87% | 33.57% | 30.40 | 0.0010% | −48.54% | 12.53% | +48.03 | #2351 |
| FY 2021-22 | 60.19 | 0.0019% | −23.26% | 21.52% | 41.93 | 0.0009% | +37.93% | 10.35% | +18.26 | #3115 |
| FY 2022-23 | 109.32 | 0.0030% | +81.62% | 33.44% | 69.72 | 0.0012% | +66.28% | 12.73% | +39.60 | #2417 |
| FY 2023-24 | 72.89 | 0.0020% | −33.32% | 25.52% | 73.80 | 0.0013% | +5.85% | 12.91% | −0.91 | #3011 |
| FY 2024-25 | 180.80 | 0.0049% | +148.05% | 38.35% | 103.14 | 0.0017% | +39.76% | 18.27% | +77.66 | #1943 |

- CAGR (7-year): exports 12.32%/yr, imports 13.72%/yr (consistently Surplus)

## Key trade insights: HSN Code 90230010 export-import analysis

### Consistent export growth: 12.32% CAGR over 7 years

India's exports under HSN Code 90230010 have grown at a compound annual rate of 12.32% over 7 fiscal years, rising from ₹90.06 Crore in FY 2018-19 to ₹180.80 Crore in FY 2024-25.

### HSN Code 90230010 ranked #1943 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90230010 ranks #1943 out of 12657 HSN codes by total export value. Within Sub-Chapter 9023, it ranks #2 of 2. By trade surplus, it ranks #1789 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 90230010 exports

The strongest single-year export movement for HSN Code 90230010 was recorded in FY 2024-25, when exports surged by 148.05% over the prior year.

### India maintains a trade surplus of ₹77.66 Crore in HSN Code 90230010 goods

In FY 2024-25, India's exports of ₹180.80 Cr exceeded imports of ₹103.14 Cr, resulting in a trade surplus of ₹77.66 Crore — ranking #1789 of 12657 by surplus magnitude.

### Import growth of 13.72% CAGR signals rising demand for Teaching Aid

India's imports under HSN Code 90230010 have grown at 13.72% CAGR, reaching ₹103.14 Crore in FY 2024-25.

### HSN Code 90230010 contributes 38.35% of Sub-Chapter 9023 exports — ranked #2

Among the 2 HSN codes under Sub-Chapter 9023, HSN Code 90230010 ranks #2 by export value — accounting for 38.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.27% share (rank #2).

## Related HSN Codes in Sub-Chapter 9023

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90230090: Other Demo Apparatus](https://busy.in/hsn/hsn-90230090/) | ₹291 Cr |
| #2 | HSN Code 90230010: Teaching Aid (this hsn code) | ₹181 Cr |