---
title: "HSN Code for Parts and accessories : Other | HSN 90309090 GST Rate"
description: "Find HSN and GST Rates for 90309090 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-90309090/"
---

# HSN Code 90309090: 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 9030: Radiation detectors](https://busy.in/hsn/sub-chapter-9030/)

## GST rates

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

## Frequently asked questions

### What products are classified under HSN 90309090 ?

It includes Thermostats for Refrigerating & Air-Conditioning Appliances

### 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.

### 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.

### 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).

### How much GST applies to Parts and accessories : Other?

Under HSN 90309090, Parts and accessories : Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90309090 (FY 2024-25)

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

- Exports: ₹273 Cr (−9.90% YoY) — 0.0074% of India's total exports
- Imports: ₹1,141 Cr (+9.18% YoY) — 0.0188% of India's total imports
- Trade balance: −₹869 Cr (Deficit); surplus rank #12163 of 12657 HSN codes
- Share of Sub-Chapter 9030: 17.13% of its exports; import side 15.41%
- Rank within Sub-Chapter 9030: #3 of 26 by export value; import-side #2

### Key metrics

- Export CAGR: 9.19% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1536 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +53.59% in FY 2023-24
- Contribution to Sub-Ch. 9030: 17.13% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90309090

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 | 161.02 | 0.0070% | — | 21.85% | 728.63 | 0.0203% | — | 19.46% | −567.61 | #1528 |
| FY 2019-20 | 146.65 | 0.0067% | −8.92% | 18.74% | 580.77 | 0.0173% | −20.29% | 14.46% | −434.12 | #1602 |
| FY 2020-21 | 174.64 | 0.0081% | +19.09% | 19.44% | 630.75 | 0.0216% | +8.61% | 14.97% | −456.11 | #1499 |
| FY 2021-22 | 189.78 | 0.0060% | +8.67% | 15.75% | 721.10 | 0.0158% | +14.32% | 15.69% | −531.32 | #1700 |
| FY 2022-23 | 197.13 | 0.0054% | +3.87% | 12.04% | 1,125.11 | 0.0196% | +56.03% | 17.74% | −927.98 | #1753 |
| FY 2023-24 | 302.77 | 0.0084% | +53.59% | 18.15% | 1,045.41 | 0.0186% | −7.08% | 15.20% | −742.64 | #1377 |
| FY 2024-25 | 272.81 | 0.0074% | −9.90% | 17.13% | 1,141.43 | 0.0188% | +9.18% | 15.41% | −868.62 | #1536 |

- CAGR (7-year): exports 9.19%/yr, imports 7.77%/yr (consistently Deficit)

## Key trade insights: HSN Code 90309090 export-import analysis

### Consistent export growth: 9.19% CAGR over 7 years

India's exports under HSN Code 90309090 have grown at a compound annual rate of 9.19% over 7 fiscal years, rising from ₹161.02 Crore in FY 2018-19 to ₹272.81 Crore in FY 2024-25.

### HSN Code 90309090 ranked #1536 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90309090 ranks #1536 out of 12657 HSN codes by total export value. Within Sub-Chapter 9030, it ranks #3 of 26. By trade surplus, it ranks #12163 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 90309090 exports

The strongest single-year export movement for HSN Code 90309090 was recorded in FY 2023-24, when exports surged by 53.59% over the prior year.

### India records a trade deficit of ₹868.62 Crore in HSN Code 90309090 goods

In FY 2024-25, India's imports of ₹1,141.43 Cr exceeded exports of ₹272.81 Cr, resulting in a trade deficit of ₹868.62 Crore — ranking #12163 of 12657 by surplus magnitude.

### Import growth of 7.77% CAGR signals stable import dependency for Parts and accessories : Other

India's imports under HSN Code 90309090 have grown at 7.77% CAGR, reaching ₹1,141.43 Crore in FY 2024-25.

### HSN Code 90309090 contributes 17.13% of Sub-Chapter 9030 exports — ranked #3

Among the 26 HSN codes under Sub-Chapter 9030, HSN Code 90309090 ranks #3 by export value — accounting for 17.13% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 15.41% share (rank #2).

## 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 (this hsn code) | ₹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 |