--- title: "HSN Code for Instruments, appliances, machines | HSN 90318000 GST Rate" description: "Find HSN and GST Rates for 90318000 related to Instruments, appliances, machines with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90318000/" --- # HSN Code 90318000: Instruments, appliances, machines - [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 | | --- | --- | --- | --- | --- | | Other instruments, appliances and machines | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90318000 ? It includes Electronic Automatic Regulators and Other Instruments ### How much GST applies to Instruments, appliances, machines? Under HSN 90318000, Instruments, appliances, machines attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Instruments, appliances, machines? 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 Instruments, appliances, machines? 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 Instruments, appliances, machines is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Instruments, appliances, machines; Nil for exempt items if applicable). ### Any common misclassification issue with Instruments, appliances, machines? 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 Instruments, appliances, machines? 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 90318000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,768 Cr (+31.63% YoY) — 0.0480% of India's total exports - Imports: ₹9,936 Cr (+15.38% YoY) — 0.1635% of India's total imports - Trade balance: −₹8,168 Cr (Deficit); surplus rank #12595 of 12657 HSN codes - Share of Sub-Chapter 9031: 64.48% of its exports; import side 64.52% - Rank within Sub-Chapter 9031: #1 of 7 by export value; import-side #1 ### Key metrics - Export CAGR: 16.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #318 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +31.63% in FY 2024-25 - Contribution to Sub-Ch. 9031: 64.48% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90318000 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 | 714.52 | 0.0313% | — | 49.74% | 5,720.72 | 0.1596% | — | 64.84% | −5,006.20 | #461 | | FY 2019-20 | 751.02 | 0.0341% | +5.11% | 55.65% | 6,255.37 | 0.1869% | +9.35% | 70.77% | −5,504.35 | #454 | | FY 2020-21 | 796.96 | 0.0371% | +6.12% | 56.28% | 5,834.70 | 0.2002% | −6.72% | 63.50% | −5,037.74 | #449 | | FY 2021-22 | 1,047.40 | 0.0334% | +31.42% | 58.75% | 6,112.99 | 0.1337% | +4.77% | 69.56% | −5,065.59 | #449 | | FY 2022-23 | 1,065.89 | 0.0294% | +1.77% | 45.51% | 7,373.24 | 0.1282% | +20.62% | 69.61% | −6,307.35 | #475 | | FY 2023-24 | 1,343.25 | 0.0371% | +26.02% | 55.03% | 8,611.25 | 0.1533% | +16.79% | 65.77% | −7,268.00 | #383 | | FY 2024-25 | 1,768.10 | 0.0480% | +31.63% | 64.48% | 9,935.99 | 0.1635% | +15.38% | 64.52% | −8,167.89 | #318 | - CAGR (7-year): exports 16.30%/yr, imports 9.64%/yr (consistently Deficit) ## Key trade insights: HSN Code 90318000 export-import analysis ### Consistent export growth: 16.30% CAGR over 7 years India's exports under HSN Code 90318000 have grown at a compound annual rate of 16.30% over 7 fiscal years, rising from ₹714.52 Crore in FY 2018-19 to ₹1,768.10 Crore in FY 2024-25. ### HSN Code 90318000 ranked #318 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90318000 ranks #318 out of 12657 HSN codes by total export value. Within Sub-Chapter 9031, it ranks #1 of 7. By trade surplus, it ranks #12595 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90318000 exports The strongest single-year export movement for HSN Code 90318000 was recorded in FY 2024-25, when exports surged by 31.63% over the prior year. ### India records a trade deficit of ₹8,167.89 Crore in HSN Code 90318000 goods In FY 2024-25, India's imports of ₹9,935.99 Cr exceeded exports of ₹1,768.10 Cr, resulting in a trade deficit of ₹8,167.89 Crore — ranking #12595 of 12657 by surplus magnitude. ### Import growth of 9.64% CAGR signals stable import dependency for Instruments, appliances, machines India's imports under HSN Code 90318000 have grown at 9.64% CAGR, reaching ₹9,935.99 Crore in FY 2024-25. ### HSN Code 90318000 contributes 64.48% of Sub-Chapter 9031 exports — ranked #1 Among the 7 HSN codes under Sub-Chapter 9031, HSN Code 90318000 ranks #1 by export value — accounting for 64.48% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 64.52% share (rank #1). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-90312000/) | ₹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/) | — |