---
title: "HSN Code for Parts And Accessories | HSN 90259000 GST Rate"
description: "Find HSN and GST Rates for 90259000 related to Parts And Accessories with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90259000/"
---

# HSN Code 90259000: Parts And Accessories

- [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 9025: Thermometers, Barometers, Hygrometers](https://busy.in/hsn/sub-chapter-9025/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Parts and accessories | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90259000 ?

It includes Parts And Accessories

### Any common misclassification issue with Parts And Accessories?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How should mixed supplies be billed when Parts And Accessories is sold with other items?

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

### Does packaging or labelling change the GST for Parts And Accessories?

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 Parts And Accessories?

Under HSN 90259000, Parts And Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Parts And Accessories?

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.

## India's trade performance: HSN Code 90259000 (FY 2024-25)

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

- Exports: ₹105 Cr (+9.59% YoY) — 0.0029% of India's total exports
- Imports: ₹278 Cr (+12.49% YoY) — 0.0046% of India's total imports
- Trade balance: −₹172 Cr (Deficit); surplus rank #11204 of 12657 HSN codes
- Share of Sub-Chapter 9025: 19.74% of its exports; import side 27.44%
- Rank within Sub-Chapter 9025: #3 of 10 by export value; import-side #2

### Key metrics

- Export CAGR: 16.42% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2591 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +42.51% in FY 2021-22
- Contribution to Sub-Ch. 9025: 19.74% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90259000

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. 9025 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9025 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 42.32 | 0.0019% | — | 17.79% | 156.30 | 0.0044% | — | 29.38% | −113.98 | #3124 |
| FY 2019-20 | 54.16 | 0.0025% | +27.98% | 16.30% | 146.65 | 0.0044% | −6.17% | 26.09% | −92.49 | #2767 |
| FY 2020-21 | 49.33 | 0.0023% | −8.92% | 16.19% | 221.23 | 0.0076% | +50.86% | 10.14% | −171.90 | #2950 |
| FY 2021-22 | 70.30 | 0.0022% | +42.51% | 21.57% | 175.98 | 0.0039% | −20.45% | 20.55% | −105.68 | #2877 |
| FY 2022-23 | 81.31 | 0.0022% | +15.66% | 21.23% | 191.83 | 0.0033% | +9.01% | 20.83% | −110.52 | #2827 |
| FY 2023-24 | 96.17 | 0.0027% | +18.28% | 21.45% | 246.77 | 0.0044% | +28.64% | 25.00% | −150.60 | #2635 |
| FY 2024-25 | 105.39 | 0.0029% | +9.59% | 19.74% | 277.60 | 0.0046% | +12.49% | 27.44% | −172.21 | #2591 |

- CAGR (7-year): exports 16.42%/yr, imports 10.05%/yr (consistently Deficit)

## Key trade insights: HSN Code 90259000 export-import analysis

### Consistent export growth: 16.42% CAGR over 7 years

India's exports under HSN Code 90259000 have grown at a compound annual rate of 16.42% over 7 fiscal years, rising from ₹42.32 Crore in FY 2018-19 to ₹105.39 Crore in FY 2024-25.

### HSN Code 90259000 ranked #2591 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90259000 ranks #2591 out of 12657 HSN codes by total export value. Within Sub-Chapter 9025, it ranks #3 of 10. By trade surplus, it ranks #11204 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90259000 exports

The strongest single-year export movement for HSN Code 90259000 was recorded in FY 2021-22, when exports surged by 42.51% over the prior year.

### India records a trade deficit of ₹172.21 Crore in HSN Code 90259000 goods

In FY 2024-25, India's imports of ₹277.60 Cr exceeded exports of ₹105.39 Cr, resulting in a trade deficit of ₹172.21 Crore — ranking #11204 of 12657 by surplus magnitude.

### Import growth of 10.05% CAGR signals rising demand for Parts And Accessories

India's imports under HSN Code 90259000 have grown at 10.05% CAGR, reaching ₹277.60 Crore in FY 2024-25.

### HSN Code 90259000 contributes 19.74% of Sub-Chapter 9025 exports — ranked #3

Among the 10 HSN codes under Sub-Chapter 9025, HSN Code 90259000 ranks #3 by export value — accounting for 19.74% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 27.44% share (rank #2).

## Related HSN Codes in Sub-Chapter 9025

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90251990: Other Thermometers/Pyrometers](https://busy.in/hsn/hsn-90251990/) | ₹225 Cr |
| #2 | [HSN Code 90258090: Other instruments : Other](https://busy.in/hsn/hsn-90258090/) | ₹136 Cr |
| #3 | HSN Code 90259000: Parts And Accessories (this hsn code) | ₹105 Cr |
| #4 | [HSN Code 90251190: Hydrometers, Thermometers & Similar Instruments](https://busy.in/hsn/hsn-90251190/) | ₹44 Cr |
| #5 | [HSN Code 90251920: Pyrometers](https://busy.in/hsn/hsn-90251920/) | ₹11 Cr |
| #6 | [HSN Code 90251910: Digital Thermometers](https://busy.in/hsn/hsn-90251910/) | ₹8 Cr |
| #7 | [HSN Code 90258010: Hydrometers](https://busy.in/hsn/hsn-90258010/) | ₹3 Cr |
| #8 | [HSN Code 90251110: Clinical thermometers: TempCheck](https://busy.in/hsn/hsn-90251110/) | ₹1 Cr |
| #9 | [HSN Code 90258030: Other Instruments \| Lactometer](https://busy.in/hsn/hsn-90258030/) | < ₹1 Crore |
| #10 | [HSN Code 90258020: Barometers, not combined with others](https://busy.in/hsn/hsn-90258020/) | < ₹1 Crore |