HSN Code 90312000 represents Test Benches under GST classification. This code helps businesses identify Test Benches correctly for billing, taxation, and trade. With HSN Code 90312000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Test Benches.
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HSN Code 90312000 relates to the following description.
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
Test benches
9%
9%
18%
0%
Description of Goods
Test benches
Chapter
90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9031 - Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Test Benches does not include products with the following descriptions.
Machines for balancing mechanical parts
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors profile projectors
Other optical instruments and appliances : For inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices (including integrated circuits)
Other optical instruments and appliances : Other
Other instruments, appliances and machines
Parts and accessories
Machines for balancing mechanical parts
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors profile projectors
Other optical instruments and appliances : For inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices (including integrated circuits)
Other optical instruments and appliances : Other
Other instruments, appliances and machines
Parts and accessories
India’s Exports
FY 2024-25₹131 Cr
0.0036% of India’s total exports
India’s Imports
FY 2024-25₹668 Cr
0.0110% of India’s total imports
Trade Balance
FY 2024-25−₹537 Cr
Surplus rank #11947 of 12657 HSN codes
% of Sub-Chapter 9031
FY 2024-254.79%
Share of Sub-Chapter 9031’s total exports in FY 2024-25
Import side: 4.34% of Sub-Chapter 9031’s imports
Rank Within Sub-Chapter 9031
FY 2024-25#4 of 7
Position by export value among HSN codes in Sub-Chapter 9031
Import-side rank: #4 of 7
At a glance
−0.13%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#2327
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+477.17%
Peak Growth Year
FY 2022-23 · strongest single-year move
4.79%
Contribution to Sub-Ch. 9031
Share of Sub-Chapter 9031 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−316.18
Exports
132.30 ₹ Cr
0.0058% share
— YoY
9.21% of Sub-Ch. 9031
Imports
448.48 ₹ Cr
0.0125% share
— YoY
5.08% of Sub-Ch. 9031
Balance
−444.31
Exports
87.24 ₹ Cr
0.0040% share
−34.06% YoY
6.46% of Sub-Ch. 9031
Imports
531.55 ₹ Cr
0.0159% share
+18.52% YoY
6.01% of Sub-Ch. 9031
Balance
−984.50
Exports
100.76 ₹ Cr
0.0047% share
+15.50% YoY
7.12% of Sub-Ch. 9031
Imports
1,085.26 ₹ Cr
0.0372% share
+104.17% YoY
11.81% of Sub-Ch. 9031
Balance
−214.06
Exports
83.74 ₹ Cr
0.0027% share
−16.89% YoY
4.70% of Sub-Ch. 9031
Imports
297.80 ₹ Cr
0.0065% share
−72.56% YoY
3.39% of Sub-Ch. 9031
Balance
+220.63
Exports
483.32 ₹ Cr
0.0133% share
+477.17% YoY
20.64% of Sub-Ch. 9031
Imports
262.69 ₹ Cr
0.0046% share
−11.79% YoY
2.48% of Sub-Ch. 9031
Balance
−74.86
Exports
396.33 ₹ Cr
0.0110% share
−18.00% YoY
16.24% of Sub-Ch. 9031
Imports
471.19 ₹ Cr
0.0084% share
+79.37% YoY
3.60% of Sub-Ch. 9031
Balance
−537.07
Exports
131.31 ₹ Cr
0.0036% share
−66.87% YoY
4.79% of Sub-Ch. 9031
Imports
668.38 ₹ Cr
0.0110% share
+41.85% YoY
4.34% of Sub-Ch. 9031
CAGR · 7-Year
Exports
−0.13% /yr
Imports
6.88% /yr
reference, FY 2024-25
Export
₹2,742.06 Cr
Import
₹15,399.85 Cr
Trade Balance
−12,657.79
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.
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.
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.
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.
India's imports under HSN Code 90312000 have grown at 6.88% CAGR, reaching ₹668.38 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 90312000 and GST compliance.
It includes Manostats for Refrigeration & Air-Conditioning Applications
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.
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).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 90312000, Test Benches attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.