---
title: "HSN Code for Other instruments and apparatus : Other : Other | HSN 90308990 GST Rate"
description: "Find HSN and GST Rates for 90308990 related to Other instruments and apparatus : Other : Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90308990/"
---

# HSN Code 90308990: Other instruments and apparatus : Other : 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 9030: Radiation detectors](https://busy.in/hsn/sub-chapter-9030/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other instruments and apparatus : Other : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90308990 ?

It includes Instruments, appliances, machines

### Do e‑way bill and e‑invoice apply for Other instruments and apparatus : Other : 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 Other instruments and apparatus : Other : 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.

### How should mixed supplies be billed when Other instruments and apparatus : Other : Other is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other instruments and apparatus : Other : Other; Nil for exempt items if applicable).

### How much GST applies to Other instruments and apparatus : Other : Other?

Under HSN 90308990, Other instruments and apparatus : Other : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other instruments and apparatus : Other : Other?

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

## India's trade performance: HSN Code 90308990 (FY 2024-25)

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

- Exports: ₹141 Cr (−7.98% YoY) — 0.0038% of India's total exports
- Imports: ₹825 Cr (−4.92% YoY) — 0.0136% of India's total imports
- Trade balance: −₹684 Cr (Deficit); surplus rank #12059 of 12657 HSN codes
- Share of Sub-Chapter 9030: 8.87% of its exports; import side 11.15%
- Rank within Sub-Chapter 9030: #5 of 26 by export value; import-side #4

### Key metrics

- Export CAGR: 13.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2231 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +53.23% in FY 2022-23
- Contribution to Sub-Ch. 9030: 8.87% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90308990

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 | 64.80 | 0.0028% | — | 8.79% | 658.29 | 0.0184% | — | 17.58% | −593.49 | #2528 |
| FY 2019-20 | 83.54 | 0.0038% | +28.92% | 10.67% | 643.66 | 0.0192% | −2.22% | 16.02% | −560.12 | #2226 |
| FY 2020-21 | 99.38 | 0.0046% | +18.96% | 11.06% | 659.36 | 0.0226% | +2.44% | 15.65% | −559.98 | #2079 |
| FY 2021-22 | 97.71 | 0.0031% | −1.68% | 8.11% | 666.45 | 0.0146% | +1.08% | 14.51% | −568.74 | #2443 |
| FY 2022-23 | 149.72 | 0.0041% | +53.23% | 9.14% | 787.71 | 0.0137% | +18.19% | 12.42% | −637.99 | #2058 |
| FY 2023-24 | 153.47 | 0.0042% | +2.50% | 9.20% | 868.16 | 0.0155% | +10.21% | 12.62% | −714.69 | #2080 |
| FY 2024-25 | 141.23 | 0.0038% | −7.98% | 8.87% | 825.48 | 0.0136% | −4.92% | 11.15% | −684.25 | #2231 |

- CAGR (7-year): exports 13.87%/yr, imports 3.84%/yr (consistently Deficit)

## Key trade insights: HSN Code 90308990 export-import analysis

### Consistent export growth: 13.87% CAGR over 7 years

India's exports under HSN Code 90308990 have grown at a compound annual rate of 13.87% over 7 fiscal years, rising from ₹64.80 Crore in FY 2018-19 to ₹141.23 Crore in FY 2024-25.

### HSN Code 90308990 ranked #2231 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90308990 ranks #2231 out of 12657 HSN codes by total export value. Within Sub-Chapter 9030, it ranks #5 of 26. By trade surplus, it ranks #12059 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 90308990 exports

The strongest single-year export movement for HSN Code 90308990 was recorded in FY 2022-23, when exports surged by 53.23% over the prior year.

### India records a trade deficit of ₹684.25 Crore in HSN Code 90308990 goods

In FY 2024-25, India's imports of ₹825.48 Cr exceeded exports of ₹141.23 Cr, resulting in a trade deficit of ₹684.25 Crore — ranking #12059 of 12657 by surplus magnitude.

### Import growth of 3.84% CAGR signals stable import dependency for Other instruments and apparatus : Other : Other

India's imports under HSN Code 90308990 have grown at 3.84% CAGR, reaching ₹825.48 Crore in FY 2024-25.

### HSN Code 90308990 contributes 8.87% of Sub-Chapter 9030 exports — ranked #5

Among the 26 HSN codes under Sub-Chapter 9030, HSN Code 90308990 ranks #5 by export value — accounting for 8.87% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.15% share (rank #4).

## 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 (this hsn code) | ₹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 |