---
title: "HSN Code for Parts And Accessories | Other | HSN 90289090 GST Rate"
description: "Find HSN and GST Rates for 90289090 related to Parts And Accessories | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90289090/"
---

# HSN Code 90289090: Parts And Accessories | Other

- [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 9028: Gas, Liquid, Electricity Supply Meters](https://busy.in/hsn/sub-chapter-9028/)

## GST rates

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

## Frequently asked questions

### What products are classified under HSN 90289090 ?

It includes Parts And Accessories

### Can we claim ITC on inputs used to trade Parts And Accessories / Other?

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 Parts And Accessories / Other?

Under HSN 90289090, Parts And Accessories / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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 / Other 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 / Other; Nil for exempt items if applicable).

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

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 / Other?

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.

## India's trade performance: HSN Code 90289090 (FY 2024-25)

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

- Exports: ₹32 Cr (+6.75% YoY) — 0.0009% of India's total exports
- Imports: ₹103 Cr (+15.27% YoY) — 0.0017% of India's total imports
- Trade balance: −₹71 Cr (Deficit); surplus rank #10513 of 12657 HSN codes
- Share of Sub-Chapter 9028: 3.11% of its exports; import side 27.20%
- Rank within Sub-Chapter 9028: #4 of 6 by export value; import-side #2

### Key metrics

- Export CAGR: 2.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4221 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +57.99% in FY 2023-24
- Contribution to Sub-Ch. 9028: 3.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90289090

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. 9028 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9028 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 28.16 | 0.0012% | — | 2.56% | 87.56 | 0.0024% | — | 27.85% | −59.40 | #3649 |
| FY 2019-20 | 28.82 | 0.0013% | +2.34% | 4.25% | 92.65 | 0.0028% | +5.81% | 23.01% | −63.83 | #3647 |
| FY 2020-21 | 41.17 | 0.0019% | +42.85% | 8.40% | 123.30 | 0.0042% | +33.08% | 36.61% | −82.13 | #3217 |
| FY 2021-22 | 22.47 | 0.0007% | −45.42% | 3.66% | 124.17 | 0.0027% | +0.71% | 36.80% | −101.70 | #4440 |
| FY 2022-23 | 19.14 | 0.0005% | −14.82% | 2.87% | 82.93 | 0.0014% | −33.21% | 24.62% | −63.79 | #4730 |
| FY 2023-24 | 30.24 | 0.0008% | +57.99% | 4.58% | 89.45 | 0.0016% | +7.86% | 24.70% | −59.21 | #4234 |
| FY 2024-25 | 32.28 | 0.0009% | +6.75% | 3.11% | 103.11 | 0.0017% | +15.27% | 27.20% | −70.83 | #4221 |

- CAGR (7-year): exports 2.30%/yr, imports 2.76%/yr (consistently Deficit)

## Key trade insights: HSN Code 90289090 export-import analysis

### Consistent export growth: 2.30% CAGR over 7 years

India's exports under HSN Code 90289090 have grown at a compound annual rate of 2.30% over 7 fiscal years, rising from ₹28.16 Crore in FY 2018-19 to ₹32.28 Crore in FY 2024-25.

### HSN Code 90289090 ranked #4221 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90289090 ranks #4221 out of 12657 HSN codes by total export value. Within Sub-Chapter 9028, it ranks #4 of 6. By trade surplus, it ranks #10513 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 90289090 exports

The strongest single-year export movement for HSN Code 90289090 was recorded in FY 2023-24, when exports surged by 57.99% over the prior year.

### India records a trade deficit of ₹70.83 Crore in HSN Code 90289090 goods

In FY 2024-25, India's imports of ₹103.11 Cr exceeded exports of ₹32.28 Cr, resulting in a trade deficit of ₹70.83 Crore — ranking #10513 of 12657 by surplus magnitude.

### Import growth of 2.76% CAGR signals stable import dependency for Parts And Accessories | Other

India's imports under HSN Code 90289090 have grown at 2.76% CAGR, reaching ₹103.11 Crore in FY 2024-25.

### HSN Code 90289090 contributes 3.11% of Sub-Chapter 9028 exports — ranked #4

Among the 6 HSN codes under Sub-Chapter 9028, HSN Code 90289090 ranks #4 by export value — accounting for 3.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 27.20% share (rank #2).

## Related HSN Codes in Sub-Chapter 9028

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90283010: Electricity meters for alternating current](https://busy.in/hsn/hsn-90283010/) | ₹604 Cr |
| #2 | [HSN Code 90281000: Gas meters](https://busy.in/hsn/hsn-90281000/) | ₹203 Cr |
| #3 | [HSN Code 90289010: Parts and accessories : For electricity meters](https://busy.in/hsn/hsn-90289010/) | ₹188 Cr |
| #4 | HSN Code 90289090: Parts And Accessories \| Other (this hsn code) | ₹32 Cr |
| #5 | [HSN Code 90283090: Electricity meters (Other)](https://busy.in/hsn/hsn-90283090/) | ₹7 Cr |
| #6 | [HSN Code 90282000: Liquid Meters](https://busy.in/hsn/hsn-90282000/) | ₹5 Cr |