---
title: "HSN Code for Parts And Accessories | HSN 90319000 GST Rate"
description: "Find HSN and GST Rates for 90319000 related to Parts And Accessories with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90319000/"
---

# HSN Code 90319000: Parts And Accessories

- [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 |
| --- | --- | --- | --- | --- |
| Parts and accessories | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90319000 ?

It includes Other instruments and apparatus

### Any common misclassification issue with Parts And Accessories?

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 Parts And Accessories?

Under HSN 90319000, Parts And Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Parts And Accessories?

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.

### Do e‑way bill and e‑invoice apply for Parts And Accessories?

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.

### Can we claim ITC on inputs used to trade Parts And Accessories?

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 90319000 (FY 2024-25)

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

- Exports: ₹633 Cr (+15.91% YoY) — 0.0172% of India's total exports
- Imports: ₹3,107 Cr (+24.28% YoY) — 0.0511% of India's total imports
- Trade balance: −₹2,473 Cr (Deficit); surplus rank #12457 of 12657 HSN codes
- Share of Sub-Chapter 9031: 23.10% of its exports; import side 20.17%
- Rank within Sub-Chapter 9031: #2 of 7 by export value; import-side #2

### Key metrics

- Export CAGR: 7.19% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #810 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +35.20% in FY 2021-22
- Contribution to Sub-Ch. 9031: 23.10% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90319000

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 | 417.56 | 0.0183% | — | 29.07% | 1,866.95 | 0.0521% | — | 21.16% | −1,449.39 | #767 |
| FY 2019-20 | 375.04 | 0.0170% | −10.18% | 27.79% | 1,393.59 | 0.0416% | −25.35% | 15.77% | −1,018.55 | #818 |
| FY 2020-21 | 372.73 | 0.0173% | −0.62% | 26.32% | 1,587.77 | 0.0545% | +13.93% | 17.28% | −1,215.04 | #865 |
| FY 2021-22 | 503.93 | 0.0161% | +35.20% | 28.27% | 1,519.96 | 0.0333% | −4.27% | 17.30% | −1,016.03 | #860 |
| FY 2022-23 | 633.58 | 0.0175% | +25.73% | 27.05% | 1,812.06 | 0.0315% | +19.22% | 17.11% | −1,178.48 | #760 |
| FY 2023-24 | 546.43 | 0.0151% | −13.76% | 22.39% | 2,499.72 | 0.0445% | +37.95% | 19.09% | −1,953.29 | #876 |
| FY 2024-25 | 633.39 | 0.0172% | +15.91% | 23.10% | 3,106.55 | 0.0511% | +24.28% | 20.17% | −2,473.16 | #810 |

- CAGR (7-year): exports 7.19%/yr, imports 8.86%/yr (consistently Deficit)

## Key trade insights: HSN Code 90319000 export-import analysis

### Consistent export growth: 7.19% CAGR over 7 years

India's exports under HSN Code 90319000 have grown at a compound annual rate of 7.19% over 7 fiscal years, rising from ₹417.56 Crore in FY 2018-19 to ₹633.39 Crore in FY 2024-25.

### HSN Code 90319000 ranked #810 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90319000 ranks #810 out of 12657 HSN codes by total export value. Within Sub-Chapter 9031, it ranks #2 of 7. By trade surplus, it ranks #12457 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90319000 exports

The strongest single-year export movement for HSN Code 90319000 was recorded in FY 2021-22, when exports surged by 35.20% over the prior year.

### India records a trade deficit of ₹2,473.16 Crore in HSN Code 90319000 goods

In FY 2024-25, India's imports of ₹3,106.55 Cr exceeded exports of ₹633.39 Cr, resulting in a trade deficit of ₹2,473.16 Crore — ranking #12457 of 12657 by surplus magnitude.

### Import growth of 8.86% CAGR signals stable import dependency for Parts And Accessories

India's imports under HSN Code 90319000 have grown at 8.86% CAGR, reaching ₹3,106.55 Crore in FY 2024-25.

### HSN Code 90319000 contributes 23.10% of Sub-Chapter 9031 exports — ranked #2

Among the 7 HSN codes under Sub-Chapter 9031, HSN Code 90319000 ranks #2 by export value — accounting for 23.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 20.17% share (rank #2).

## 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 (this hsn code) | ₹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/) | — |