--- title: "HSN Code for Parts And Accessories | HSN 90269000 GST Rate" description: "Find HSN and GST Rates for 90269000 related to Parts And Accessories with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90269000/" --- # HSN Code 90269000: 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 9026: Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Parts and accessories | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90269000 ? It includes Refractometers ### How much GST applies to Parts And Accessories? Under HSN 90269000, Parts And Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Parts And Accessories? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### 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. ### 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. ### 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). ## India's trade performance: HSN Code 90269000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹786 Cr (+28.65% YoY) — 0.0213% of India's total exports - Imports: ₹1,075 Cr (+16.85% YoY) — 0.0177% of India's total imports - Trade balance: −₹290 Cr (Deficit); surplus rank #11567 of 12657 HSN codes - Share of Sub-Chapter 9026: 27.81% of its exports; import side 20.12% - Rank within Sub-Chapter 9026: #1 of 7 by export value; import-side #2 ### Key metrics - Export CAGR: 20.68% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #650 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +33.38% in FY 2022-23 - Contribution to Sub-Ch. 9026: 27.81% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90269000 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. 9026 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9026 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 254.38 | 0.0111% | — | 18.38% | 565.47 | 0.0158% | — | 28.41% | −311.09 | #1116 | | FY 2019-20 | 273.82 | 0.0124% | +7.64% | 19.33% | 503.44 | 0.0150% | −10.97% | 25.96% | −229.62 | #1057 | | FY 2020-21 | 308.60 | 0.0143% | +12.70% | 19.48% | 541.27 | 0.0186% | +7.51% | 21.18% | −232.67 | #1007 | | FY 2021-22 | 389.68 | 0.0124% | +26.27% | 20.94% | 561.61 | 0.0123% | +3.76% | 19.97% | −171.93 | #1057 | | FY 2022-23 | 519.75 | 0.0144% | +33.38% | 23.56% | 763.82 | 0.0133% | +36.01% | 21.02% | −244.07 | #902 | | FY 2023-24 | 610.73 | 0.0169% | +17.50% | 26.16% | 920.33 | 0.0164% | +20.49% | 19.87% | −309.60 | #801 | | FY 2024-25 | 785.70 | 0.0213% | +28.65% | 27.81% | 1,075.42 | 0.0177% | +16.85% | 20.12% | −289.72 | #650 | - CAGR (7-year): exports 20.68%/yr, imports 11.31%/yr (consistently Deficit) ## Key trade insights: HSN Code 90269000 export-import analysis ### Consistent export growth: 20.68% CAGR over 7 years India's exports under HSN Code 90269000 have grown at a compound annual rate of 20.68% over 7 fiscal years, rising from ₹254.38 Crore in FY 2018-19 to ₹785.70 Crore in FY 2024-25. ### HSN Code 90269000 ranked #650 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90269000 ranks #650 out of 12657 HSN codes by total export value. Within Sub-Chapter 9026, it ranks #1 of 7. By trade surplus, it ranks #11567 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 90269000 exports The strongest single-year export movement for HSN Code 90269000 was recorded in FY 2022-23, when exports surged by 33.38% over the prior year. ### India records a trade deficit of ₹289.72 Crore in HSN Code 90269000 goods In FY 2024-25, India's imports of ₹1,075.42 Cr exceeded exports of ₹785.70 Cr, resulting in a trade deficit of ₹289.72 Crore — ranking #11567 of 12657 by surplus magnitude. ### Import growth of 11.31% CAGR signals rising demand for Parts And Accessories India's imports under HSN Code 90269000 have grown at 11.31% CAGR, reaching ₹1,075.42 Crore in FY 2024-25. ### HSN Code 90269000 contributes 27.81% of Sub-Chapter 9026 exports — ranked #1 Among the 7 HSN codes under Sub-Chapter 9026, HSN Code 90269000 ranks #1 by export value — accounting for 27.81% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.12% share (rank #2). ## Related HSN Codes in Sub-Chapter 9026 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 90269000: Parts And Accessories (this hsn code) | ₹786 Cr | | #2 | [HSN Code 90262000: Measuring or checking pressure](https://busy.in/hsn/hsn-90262000/) | ₹716 Cr | | #3 | [HSN Code 90261010: Flow meters](https://busy.in/hsn/hsn-90261010/) | ₹690 Cr | | #4 | [HSN Code 90261020: For measuring or checking the flow or level of liquids: Level gauges](https://busy.in/hsn/hsn-90261020/) | ₹261 Cr | | #5 | [HSN Code 90261090: Measuring or checking liquid flow/level](https://busy.in/hsn/hsn-90261090/) | ₹179 Cr | | #6 | [HSN Code 90268090: Other Instruments Or Apparatus \| Other](https://busy.in/hsn/hsn-90268090/) | ₹147 Cr | | #7 | [HSN Code 90268010: Other instruments or apparatus : Heat meters](https://busy.in/hsn/hsn-90268010/) | ₹46 Cr |