--- title: "HSN Code for Hardness testing machines | HSN 90248091 GST Rate" description: "Find HSN and GST Rates for 90248091 related to Hardness testing machines with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90248091/" --- # HSN Code 90248091: Hardness testing machines - [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 9024: Machines for material hardness testing](https://busy.in/hsn/sub-chapter-9024/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other machines and appliances : Other : For testing hardness | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90248091 ? It includes Other Thermometers/Pyrometers ### Does packaging or labelling change the GST for Hardness testing machines? 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 much GST applies to Hardness testing machines? Under HSN 90248091, Hardness testing machines attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Hardness testing machines? 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 Hardness testing machines? 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 Hardness testing machines is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Hardness testing machines; Nil for exempt items if applicable). ## India's trade performance: HSN Code 90248091 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹20 Cr (+19.06% YoY) — 0.0005% of India's total exports - Imports: ₹62 Cr (−3.20% YoY) — 0.0010% of India's total imports - Trade balance: −₹42 Cr (Deficit); surplus rank #10125 of 12657 HSN codes - Share of Sub-Chapter 9024: 6.29% of its exports; import side 6.13% - Rank within Sub-Chapter 9024: #5 of 5 by export value; import-side #5 ### Key metrics - Export CAGR: 12.36% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4892 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +57.18% in FY 2023-24 - Contribution to Sub-Ch. 9024: 6.29% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90248091 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. 9024 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9024 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 9.84 | 0.0004% | — | 6.49% | 39.65 | 0.0011% | — | 5.82% | −29.81 | #5005 | | FY 2019-20 | 8.13 | 0.0004% | −17.38% | 5.31% | 37.21 | 0.0011% | −6.15% | 5.41% | −29.08 | #5266 | | FY 2020-21 | 7.39 | 0.0003% | −9.10% | 5.07% | 31.78 | 0.0011% | −14.59% | 5.97% | −24.39 | #5453 | | FY 2021-22 | 9.66 | 0.0003% | +30.72% | 5.37% | 36.89 | 0.0008% | +16.08% | 5.80% | −27.23 | #5525 | | FY 2022-23 | 10.58 | 0.0003% | +9.52% | 4.87% | 42.10 | 0.0007% | +14.12% | 5.47% | −31.52 | #5559 | | FY 2023-24 | 16.63 | 0.0005% | +57.18% | 6.32% | 64.35 | 0.0011% | +52.85% | 7.36% | −47.72 | #5023 | | FY 2024-25 | 19.80 | 0.0005% | +19.06% | 6.29% | 62.29 | 0.0010% | −3.20% | 6.13% | −42.49 | #4892 | - CAGR (7-year): exports 12.36%/yr, imports 7.82%/yr (consistently Deficit) ## Key trade insights: HSN Code 90248091 export-import analysis ### Consistent export growth: 12.36% CAGR over 7 years India's exports under HSN Code 90248091 have grown at a compound annual rate of 12.36% over 7 fiscal years, rising from ₹9.84 Crore in FY 2018-19 to ₹19.80 Crore in FY 2024-25. ### HSN Code 90248091 ranked #4892 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90248091 ranks #4892 out of 12657 HSN codes by total export value. Within Sub-Chapter 9024, it ranks #5 of 5. By trade surplus, it ranks #10125 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 90248091 exports The strongest single-year export movement for HSN Code 90248091 was recorded in FY 2023-24, when exports surged by 57.18% over the prior year. ### India records a trade deficit of ₹42.49 Crore in HSN Code 90248091 goods In FY 2024-25, India's imports of ₹62.29 Cr exceeded exports of ₹19.80 Cr, resulting in a trade deficit of ₹42.49 Crore — ranking #10125 of 12657 by surplus magnitude. ### Import growth of 7.82% CAGR signals stable import dependency for Hardness testing machines India's imports under HSN Code 90248091 have grown at 7.82% CAGR, reaching ₹62.29 Crore in FY 2024-25. ### HSN Code 90248091 contributes 6.29% of Sub-Chapter 9024 exports — ranked #5 Among the 5 HSN codes under Sub-Chapter 9024, HSN Code 90248091 ranks #5 by export value — accounting for 6.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.13% share (rank #5). ## Related HSN Codes in Sub-Chapter 9024 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90248099: Other machines and appliances : Other : Other](https://busy.in/hsn/hsn-90248099/) | ₹93 Cr | | #2 | [HSN Code 90241000: Metal Testing Machines/Appliances](https://busy.in/hsn/hsn-90241000/) | ₹88 Cr | | #3 | [HSN Code 90249000: Parts And Accessories](https://busy.in/hsn/hsn-90249000/) | ₹78 Cr | | #4 | [HSN Code 90248010: Textile, Paper & Paperboard Testing Machines](https://busy.in/hsn/hsn-90248010/) | ₹36 Cr | | #5 | HSN Code 90248091: Hardness testing machines (this hsn code) | ₹20 Cr |