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HSN Code 90314100: Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks

HSN Code 90314100 represents Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks under GST classification. This code helps businesses identify Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks correctly for billing, taxation, and trade. With HSN Code 90314100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks.

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Description of Goods for HSN Code 90314100

HSN Code 90314100 relates to the following description.

Description of Goods

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)

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%

What does HSN Code 90314100 not include?

Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks does not include products with the following descriptions.

HSN Code 90313000

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors profile projectors

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India’s Trade Performance — HSN Code 90314100 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹2 Cr

−82.94% vs FY 2024-25

0.0001% of India’s total exports

India’s Imports

FY 2025-26

₹312 Cr

+138.39% vs FY 2024-25

0.0045% of India’s total imports

Trade Balance

FY 2025-26

−₹310 Cr

Trade Deficit

Surplus rank #11707 of 12872 HSN codes

% of Sub-Chapter 9031

FY 2025-26

0.06%

Share of Sub-Chapter 9031’s total exports in FY 2025-26

Import side: 1.67% of Sub-Chapter 9031’s imports

Rank Within Sub-Chapter 9031

FY 2025-26

#6 of 7

Position by export value among HSN codes in Sub-Chapter 9031

Import-side rank: #5 of 7

At a glance

33.93%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#7746

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+407.76%

Peak Growth Year

FY 2024-25 · strongest single-year move

0.06%

Contribution to Sub-Ch. 9031

Share of Sub-Chapter 9031 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 90314100

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #8641

Balance

−17.79

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.02% of Sub-Ch. 9031

Imports

18.05 ₹ Cr

0.0005% share

— YoY

0.20% of Sub-Ch. 9031

FY 2019-20 Exp. Rank #7379

Balance

−21.92

Exports

1.26 ₹ Cr

0.0001% share

+384.62% YoY

0.09% of Sub-Ch. 9031

Imports

23.18 ₹ Cr

0.0007% share

+28.42% YoY

0.26% of Sub-Ch. 9031

FY 2020-21 Exp. Rank #6573

Balance

−13.35

Exports

2.97 ₹ Cr

0.0001% share

+135.71% YoY

0.21% of Sub-Ch. 9031

Imports

16.32 ₹ Cr

0.0006% share

−29.59% YoY

0.18% of Sub-Ch. 9031

FY 2021-22 Exp. Rank #8332

Balance

−34.55

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−77.10% YoY

0.04% of Sub-Ch. 9031

Imports

35.23 ₹ Cr

0.0008% share

+115.87% YoY

0.40% of Sub-Ch. 9031

FY 2022-23 Exp. Rank #7745

Balance

−64.12

Exports

1.49 ₹ Cr

0.0000% share

+119.12% YoY

0.06% of Sub-Ch. 9031

Imports

65.61 ₹ Cr

0.0011% share

+86.23% YoY

0.62% of Sub-Ch. 9031

FY 2023-24 Exp. Rank #7426

Balance

−130.05

Exports

2.32 ₹ Cr

0.0001% share

+55.70% YoY

0.10% of Sub-Ch. 9031

Imports

132.37 ₹ Cr

0.0024% share

+101.75% YoY

1.01% of Sub-Ch. 9031

FY 2024-25 Exp. Rank #5599

Balance

−118.97

Exports

11.78 ₹ Cr

0.0003% share

+407.76% YoY

0.43% of Sub-Ch. 9031

Imports

130.75 ₹ Cr

0.0022% share

−1.22% YoY

0.85% of Sub-Ch. 9031

FY 2025-26 Exp. Rank #7746

Balance

−309.69

Exports

2.01 ₹ Cr

0.0001% share

−82.94% YoY

0.06% of Sub-Ch. 9031

Imports

311.70 ₹ Cr

0.0045% share

+138.39% YoY

1.67% of Sub-Ch. 9031

CAGR · 8-Year

Exports

33.93% /yr

Imports

50.23% /yr

Consistently Deficit
Sub-Chapter 9031 total

reference, FY 2025-26

Export

₹3,355.85 Cr

Import

₹18,706.84 Cr

Trade Balance

−15,350.99

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 90314100 Export-Import Analysis

Consistent Export Growth: 33.93% CAGR Over 8 Years

India's exports under HSN Code 90314100 have grown at a compound annual rate of 33.93% over 8 fiscal years, rising from ₹0.26 Crore in FY 2018-19 to ₹2.01 Crore in FY 2025-26.

HSN Code 90314100 Ranked #7746 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 90314100 ranks #7746 out of 12872 HSN codes by total export value. Within Sub-Chapter 9031, it ranks #6 of 7. By trade surplus, it ranks #11707 of 12872.

FY 2024-25 Was the Strongest Growth Year for HSN Code 90314100 Exports

The strongest single-year export movement for HSN Code 90314100 was recorded in FY 2024-25, when exports surged by 407.76% over the prior year.

India Records a Trade Deficit of ₹309.69 Crore in HSN Code 90314100 Goods

In FY 2025-26, India's imports of ₹311.70 Cr exceeded exports of ₹2.01 Cr, resulting in a trade deficit of ₹309.69 Crore — ranking #11707 of 12872 by surplus magnitude.

Import Growth of 50.23% CAGR Signals Rising Demand for Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks

India's imports under HSN Code 90314100 have grown at 50.23% CAGR, reaching ₹311.70 Crore in FY 2025-26.

HSN Code 90314100 Contributes 0.06% of Sub-Chapter 9031 Exports — Ranked #6

Among the 7 HSN codes under Sub-Chapter 9031, HSN Code 90314100 ranks #6 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 1.67% share (rank #5).

Frequently Asked Questions

Clear answers to common queries about HSN Code 90314100 and GST compliance.

What products are classified under HSN 90314100 ?

It includes Manostats | Other

Do e‑way bill and e‑invoice apply for Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks?

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 Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Can we claim ITC on inputs used to trade Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks?

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 Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks?

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 Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Optical Inspection Instruments for Semiconductor Wafers, Devices and Photomasks; Nil for exempt items if applicable).

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.