--- title: "HSN Code for Test Benches | HSN 90312000 GST Rate" description: "Find HSN and GST Rates for 90312000 related to Test Benches with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90312000/" --- # HSN Code 90312000: Test Benches - [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 9031: Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Test benches | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90312000 ? It includes Manostats for Refrigeration & Air-Conditioning Applications ### Do e‑way bill and e‑invoice apply for Test Benches? 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. ### How should mixed supplies be billed when Test Benches is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Test Benches; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Test Benches? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Test Benches? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Test Benches? Under HSN 90312000, Test Benches attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Does packaging or labelling change the GST for Test Benches? 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 90312000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹131 Cr (−66.87% YoY) — 0.0036% of India's total exports - Imports: ₹668 Cr (+41.85% YoY) — 0.0110% of India's total imports - Trade balance: −₹537 Cr (Deficit); surplus rank #11947 of 12657 HSN codes - Share of Sub-Chapter 9031: 4.79% of its exports; import side 4.34% - Rank within Sub-Chapter 9031: #4 of 7 by export value; import-side #4 ### Key metrics - Export CAGR: -0.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2327 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +477.17% in FY 2022-23 - Contribution to Sub-Ch. 9031: 4.79% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90312000 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. 9031 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9031 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 132.30 | 0.0058% | — | 9.21% | 448.48 | 0.0125% | — | 5.08% | −316.18 | #1705 | | FY 2019-20 | 87.24 | 0.0040% | −34.06% | 6.46% | 531.55 | 0.0159% | +18.52% | 6.01% | −444.31 | #2169 | | FY 2020-21 | 100.76 | 0.0047% | +15.50% | 7.12% | 1,085.26 | 0.0372% | +104.17% | 11.81% | −984.50 | #2059 | | FY 2021-22 | 83.74 | 0.0027% | −16.89% | 4.70% | 297.80 | 0.0065% | −72.56% | 3.39% | −214.06 | #2648 | | FY 2022-23 | 483.32 | 0.0133% | +477.17% | 20.64% | 262.69 | 0.0046% | −11.79% | 2.48% | +220.63 | #949 | | FY 2023-24 | 396.33 | 0.0110% | −18.00% | 16.24% | 471.19 | 0.0084% | +79.37% | 3.60% | −74.86 | #1151 | | FY 2024-25 | 131.31 | 0.0036% | −66.87% | 4.79% | 668.38 | 0.0110% | +41.85% | 4.34% | −537.07 | #2327 | - CAGR (7-year): exports -0.13%/yr, imports 6.88%/yr (consistently Deficit) ## Key trade insights: HSN Code 90312000 export-import analysis ### Export decline: -0.13% CAGR over 7 years India's exports under HSN Code 90312000 have declined at a compound annual rate of -0.13% over 7 fiscal years, falling from ₹132.30 Crore in FY 2018-19 to ₹131.31 Crore in FY 2024-25. ### HSN Code 90312000 ranked #2327 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90312000 ranks #2327 out of 12657 HSN codes by total export value. Within Sub-Chapter 9031, it ranks #4 of 7. By trade surplus, it ranks #11947 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 90312000 exports The strongest single-year export movement for HSN Code 90312000 was recorded in FY 2022-23, when exports surged by 477.17% over the prior year. ### India records a trade deficit of ₹537.07 Crore in HSN Code 90312000 goods In FY 2024-25, India's imports of ₹668.38 Cr exceeded exports of ₹131.31 Cr, resulting in a trade deficit of ₹537.07 Crore — ranking #11947 of 12657 by surplus magnitude. ### Import growth of 6.88% CAGR signals stable import dependency for Test Benches India's imports under HSN Code 90312000 have grown at 6.88% CAGR, reaching ₹668.38 Crore in FY 2024-25. ### HSN Code 90312000 contributes 4.79% of Sub-Chapter 9031 exports — ranked #4 Among the 7 HSN codes under Sub-Chapter 9031, HSN Code 90312000 ranks #4 by export value — accounting for 4.79% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.34% share (rank #4). ## Related HSN Codes in Sub-Chapter 9031 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90318000: Instruments, appliances, machines](https://busy.in/hsn/hsn-90318000/) | ₹1,768 Cr | | #2 | [HSN Code 90319000: Parts And Accessories](https://busy.in/hsn/hsn-90319000/) | ₹633 Cr | | #3 | [HSN Code 90314900: Other optical instruments and appliances : Other](https://busy.in/hsn/hsn-90314900/) | ₹156 Cr | | #4 | HSN Code 90312000: Test Benches (this hsn code) | ₹131 Cr | | #5 | [HSN Code 90311000: Machines For Balancing Mechanical Parts](https://busy.in/hsn/hsn-90311000/) | ₹41 Cr | | #6 | [HSN Code 90314100: Nitrates & Phosphates (Non-Fertilizer)](https://busy.in/hsn/hsn-90314100/) | ₹12 Cr | | — | [HSN Code 90313000: Electrically Operated Wrist-Watches (Opto-Electronic Display)](https://busy.in/hsn/hsn-90313000/) | — |