HSN Code 90319000 represents Parts And Accessories under GST classification. This code helps businesses identify Parts And Accessories correctly for billing, taxation, and trade. With HSN Code 90319000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Parts And Accessories.
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HSN Code 90319000 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
Parts and accessories
9%
9%
18%
0%
Description of Goods
Parts and accessories
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%
Parts And Accessories does not include products with the following descriptions.
Machines for balancing mechanical parts
Test benches
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
Machines for balancing mechanical parts
Test benches
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
India’s Exports
FY 2024-25₹633 Cr
0.0172% of India’s total exports
India’s Imports
FY 2024-25₹3,107 Cr
0.0511% of India’s total imports
Trade Balance
FY 2024-25−₹2,473 Cr
Surplus rank #12457 of 12657 HSN codes
% of Sub-Chapter 9031
FY 2024-2523.10%
Share of Sub-Chapter 9031’s total exports in FY 2024-25
Import side: 20.17% of Sub-Chapter 9031’s imports
Rank Within Sub-Chapter 9031
FY 2024-25#2 of 7
Position by export value among HSN codes in Sub-Chapter 9031
Import-side rank: #2 of 7
At a glance
7.19%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#810
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+35.20%
Peak Growth Year
FY 2021-22 · strongest single-year move
23.10%
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
−1,449.39
Exports
417.56 ₹ Cr
0.0183% share
— YoY
29.07% of Sub-Ch. 9031
Imports
1,866.95 ₹ Cr
0.0521% share
— YoY
21.16% of Sub-Ch. 9031
Balance
−1,018.55
Exports
375.04 ₹ Cr
0.0170% share
−10.18% YoY
27.79% of Sub-Ch. 9031
Imports
1,393.59 ₹ Cr
0.0416% share
−25.35% YoY
15.77% of Sub-Ch. 9031
Balance
−1,215.04
Exports
372.73 ₹ Cr
0.0173% share
−0.62% YoY
26.32% of Sub-Ch. 9031
Imports
1,587.77 ₹ Cr
0.0545% share
+13.93% YoY
17.28% of Sub-Ch. 9031
Balance
−1,016.03
Exports
503.93 ₹ Cr
0.0161% share
+35.20% YoY
28.27% of Sub-Ch. 9031
Imports
1,519.96 ₹ Cr
0.0333% share
−4.27% YoY
17.30% of Sub-Ch. 9031
Balance
−1,178.48
Exports
633.58 ₹ Cr
0.0175% share
+25.73% YoY
27.05% of Sub-Ch. 9031
Imports
1,812.06 ₹ Cr
0.0315% share
+19.22% YoY
17.11% of Sub-Ch. 9031
Balance
−1,953.29
Exports
546.43 ₹ Cr
0.0151% share
−13.76% YoY
22.39% of Sub-Ch. 9031
Imports
2,499.72 ₹ Cr
0.0445% share
+37.95% YoY
19.09% of Sub-Ch. 9031
Balance
−2,473.16
Exports
633.39 ₹ Cr
0.0172% share
+15.91% YoY
23.10% of Sub-Ch. 9031
Imports
3,106.55 ₹ Cr
0.0511% share
+24.28% YoY
20.17% of Sub-Ch. 9031
CAGR · 7-Year
Exports
7.19% /yr
Imports
8.86% /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 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.
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.
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.
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.
India's imports under HSN Code 90319000 have grown at 8.86% CAGR, reaching ₹3,106.55 Crore in FY 2024-25.
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).
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 90319000 and GST compliance.
It includes Other instruments and apparatus
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 90319000, Parts And Accessories 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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.