---
title: "HSN Code for Recording instruments | HSN 90308400 GST Rate"
description: "Find HSN and GST Rates for 90308400 related to Recording instruments with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90308400/"
---

# HSN Code 90308400: Recording instruments

- [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 9030: Radiation detectors](https://busy.in/hsn/sub-chapter-9030/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other instruments and apparatus : Other, with a recording device | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90308400 ?

It includes Test Benches

### How much GST applies to Recording instruments?

Under HSN 90308400, Recording instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Recording instruments?

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 Recording instruments?

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 Recording instruments?

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

### Does packaging or labelling change the GST for Recording instruments?

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 90308400 (FY 2024-25)

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

- Exports: ₹22 Cr (+161.38% YoY) — 0.0006% of India's total exports
- Imports: ₹259 Cr (+59.58% YoY) — 0.0043% of India's total imports
- Trade balance: −₹237 Cr (Deficit); surplus rank #11433 of 12657 HSN codes
- Share of Sub-Chapter 9030: 1.38% of its exports; import side 3.50%
- Rank within Sub-Chapter 9030: #12 of 26 by export value; import-side #9

### Key metrics

- Export CAGR: 11.90% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4756 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +161.38% in FY 2024-25
- Contribution to Sub-Ch. 9030: 1.38% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90308400

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. 9030 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9030 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 11.17 | 0.0005% | — | 1.52% | 57.23 | 0.0016% | — | 1.53% | −46.06 | #4867 |
| FY 2019-20 | 16.75 | 0.0008% | +49.96% | 2.14% | 96.63 | 0.0029% | +68.85% | 2.41% | −79.88 | #4356 |
| FY 2020-21 | 9.72 | 0.0005% | −41.97% | 1.08% | 61.13 | 0.0021% | −36.74% | 1.45% | −51.41 | #5122 |
| FY 2021-22 | 6.34 | 0.0002% | −34.77% | 0.53% | 67.01 | 0.0015% | +9.62% | 1.46% | −60.67 | #6056 |
| FY 2022-23 | 8.42 | 0.0002% | +32.81% | 0.51% | 135.46 | 0.0024% | +102.15% | 2.14% | −127.04 | #5853 |
| FY 2023-24 | 8.39 | 0.0002% | −0.36% | 0.50% | 162.19 | 0.0029% | +19.73% | 2.36% | −153.80 | #5947 |
| FY 2024-25 | 21.93 | 0.0006% | +161.38% | 1.38% | 258.83 | 0.0043% | +59.58% | 3.50% | −236.90 | #4756 |

- CAGR (7-year): exports 11.90%/yr, imports 28.60%/yr (consistently Deficit)

## Key trade insights: HSN Code 90308400 export-import analysis

### Consistent export growth: 11.90% CAGR over 7 years

India's exports under HSN Code 90308400 have grown at a compound annual rate of 11.90% over 7 fiscal years, rising from ₹11.17 Crore in FY 2018-19 to ₹21.93 Crore in FY 2024-25.

### HSN Code 90308400 ranked #4756 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90308400 ranks #4756 out of 12657 HSN codes by total export value. Within Sub-Chapter 9030, it ranks #12 of 26. By trade surplus, it ranks #11433 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 90308400 exports

The strongest single-year export movement for HSN Code 90308400 was recorded in FY 2024-25, when exports surged by 161.38% over the prior year.

### India records a trade deficit of ₹236.90 Crore in HSN Code 90308400 goods

In FY 2024-25, India's imports of ₹258.83 Cr exceeded exports of ₹21.93 Cr, resulting in a trade deficit of ₹236.90 Crore — ranking #11433 of 12657 by surplus magnitude.

### Import growth of 28.60% CAGR signals rising demand for Recording instruments

India's imports under HSN Code 90308400 have grown at 28.60% CAGR, reaching ₹258.83 Crore in FY 2024-25.

### HSN Code 90308400 contributes 1.38% of Sub-Chapter 9030 exports — ranked #12

Among the 26 HSN codes under Sub-Chapter 9030, HSN Code 90308400 ranks #12 by export value — accounting for 1.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.50% share (rank #9).

## Related HSN Codes in Sub-Chapter 9030

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90303390: Frequency Measuring Apparatus (No Recorder)](https://busy.in/hsn/hsn-90303390/) | ₹338 Cr |
| #2 | [HSN Code 90304000: Spectrum Resistance Meters (No Recorder)](https://busy.in/hsn/hsn-90304000/) | ₹310 Cr |
| #3 | [HSN Code 90309090: Parts and accessories : Other](https://busy.in/hsn/hsn-90309090/) | ₹273 Cr |
| #4 | [HSN Code 90301000: Instruments for Measuring or Detecting Ionising Radiations](https://busy.in/hsn/hsn-90301000/) | ₹168 Cr |
| #5 | [HSN Code 90308990: Other instruments and apparatus : Other : Other](https://busy.in/hsn/hsn-90308990/) | ₹141 Cr |
| #6 | [HSN Code 90303310: Other Measuring Instruments (with Recorder)](https://busy.in/hsn/hsn-90303310/) | ₹80 Cr |
| #7 | [HSN Code 90302000: Oscilloscopes and oscillographs](https://busy.in/hsn/hsn-90302000/) | ₹72 Cr |
| #8 | [HSN Code 90303900: Multimeters (No Recorder)](https://busy.in/hsn/hsn-90303900/) | ₹50 Cr |
| #9 | [HSN Code 90308200: Semiconductor Test Equip.](https://busy.in/hsn/hsn-90308200/) | ₹43 Cr |
| #10 | [HSN Code 90303200: Multimeters with Recorder](https://busy.in/hsn/hsn-90303200/) | ₹41 Cr |
| #12 | HSN Code 90308400: Recording instruments (this hsn code) | ₹22 Cr |