---
title: "HSN Code for Other Demo Apparatus | HSN 90230090 GST Rate"
description: "Find HSN and GST Rates for 90230090 related to Other Demo Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90230090/"
---

# HSN Code 90230090: Other Demo Apparatus

- [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 : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90230090 ?

It includes Hydrometers, Thermometers & Similar Instruments

### How should mixed supplies be billed when Other Demo Apparatus is sold with other items?

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

### Does packaging or labelling change the GST for Other Demo Apparatus?

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.

### Any common misclassification issue with Other Demo Apparatus?

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 Other Demo Apparatus?

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 Other Demo Apparatus?

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

## India's trade performance: HSN Code 90230090 (FY 2024-25)

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

- Exports: ₹291 Cr (+36.64% YoY) — 0.0079% of India's total exports
- Imports: ₹461 Cr (−7.34% YoY) — 0.0076% of India's total imports
- Trade balance: −₹171 Cr (Deficit); surplus rank #11198 of 12657 HSN codes
- Share of Sub-Chapter 9023: 61.65% of its exports; import side 81.73%
- Rank within Sub-Chapter 9023: #1 of 2 by export value; import-side #1

### Key metrics

- Export CAGR: 5.47% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1477 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +41.48% in FY 2021-22
- Contribution to Sub-Ch. 9023: 61.65% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90230090

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 | 211.15 | 0.0092% | — | 70.10% | 353.83 | 0.0099% | — | 88.12% | −142.68 | #1270 |
| FY 2019-20 | 252.36 | 0.0115% | +19.52% | 84.38% | 326.70 | 0.0098% | −7.67% | 84.69% | −74.34 | #1135 |
| FY 2020-21 | 155.17 | 0.0072% | −38.51% | 66.43% | 212.30 | 0.0073% | −35.02% | 87.47% | −57.13 | #1623 |
| FY 2021-22 | 219.53 | 0.0070% | +41.48% | 78.48% | 363.19 | 0.0079% | +71.07% | 89.65% | −143.66 | #1558 |
| FY 2022-23 | 217.63 | 0.0060% | −0.87% | 66.56% | 477.75 | 0.0083% | +31.54% | 87.27% | −260.12 | #1644 |
| FY 2023-24 | 212.73 | 0.0059% | −2.25% | 74.48% | 497.95 | 0.0089% | +4.23% | 87.09% | −285.22 | #1717 |
| FY 2024-25 | 290.67 | 0.0079% | +36.64% | 61.65% | 461.41 | 0.0076% | −7.34% | 81.73% | −170.74 | #1477 |

- CAGR (7-year): exports 5.47%/yr, imports 4.52%/yr (consistently Deficit)

## Key trade insights: HSN Code 90230090 export-import analysis

### Consistent export growth: 5.47% CAGR over 7 years

India's exports under HSN Code 90230090 have grown at a compound annual rate of 5.47% over 7 fiscal years, rising from ₹211.15 Crore in FY 2018-19 to ₹290.67 Crore in FY 2024-25.

### HSN Code 90230090 ranked #1477 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90230090 ranks #1477 out of 12657 HSN codes by total export value. Within Sub-Chapter 9023, it ranks #1 of 2. By trade surplus, it ranks #11198 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90230090 exports

The strongest single-year export movement for HSN Code 90230090 was recorded in FY 2021-22, when exports surged by 41.48% over the prior year.

### India records a trade deficit of ₹170.74 Crore in HSN Code 90230090 goods

In FY 2024-25, India's imports of ₹461.41 Cr exceeded exports of ₹290.67 Cr, resulting in a trade deficit of ₹170.74 Crore — ranking #11198 of 12657 by surplus magnitude.

### Import growth of 4.52% CAGR signals stable import dependency for Other Demo Apparatus

India's imports under HSN Code 90230090 have grown at 4.52% CAGR, reaching ₹461.41 Crore in FY 2024-25.

### HSN Code 90230090 contributes 61.65% of Sub-Chapter 9023 exports — ranked #1

Among the 2 HSN codes under Sub-Chapter 9023, HSN Code 90230090 ranks #1 by export value — accounting for 61.65% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 81.73% share (rank #1).

## 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 (this hsn code) | ₹291 Cr |
| #2 | [HSN Code 90230010: Teaching Aid](https://busy.in/hsn/hsn-90230010/) | ₹181 Cr |