HSN Code 90328990 represents Other instruments and apparatus under GST classification. This code helps businesses identify Other instruments and apparatus correctly for billing, taxation, and trade. With HSN Code 90328990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other instruments and apparatus.
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HSN Code 90328990 relates to the following description.
Description of Goods
Other instruments and apparatus : Other : Other
Chapter
90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9032 - Automatic regulating or controlling instruments and apparatus
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Other instruments and apparatus does not include products with the following descriptions.
Thermostats : For refrigerating and air-conditioning appliances and machinery
Thermostats : Other
Manostats : For refrigerating and air-conditioning appliances and machinery
Manostats : Other
Other instruments and apparatus : Hydraulic or pneumatic
Other instruments and apparatus : Other : Electronic automatic regulators
Parts and accessories
Thermostats : For refrigerating and air-conditioning appliances and machinery
Thermostats : Other
Manostats : For refrigerating and air-conditioning appliances and machinery
Manostats : Other
Other instruments and apparatus : Hydraulic or pneumatic
Other instruments and apparatus : Other : Electronic automatic regulators
Parts and accessories
India’s Exports
FY 2024-25₹1,927 Cr
0.0524% of India’s total exports
India’s Imports
FY 2024-25₹4,689 Cr
0.0772% of India’s total imports
Trade Balance
FY 2024-25−₹2,762 Cr
Surplus rank #12478 of 12657 HSN codes
% of Sub-Chapter 9032
FY 2024-2560.22%
Share of Sub-Chapter 9032’s total exports in FY 2024-25
Import side: 51.32% of Sub-Chapter 9032’s imports
Rank Within Sub-Chapter 9032
FY 2024-25#1 of 8
Position by export value among HSN codes in Sub-Chapter 9032
Import-side rank: #1 of 8
At a glance
13.75%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#281
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+38.26%
Peak Growth Year
FY 2021-22 · strongest single-year move
60.22%
Contribution to Sub-Ch. 9032
Share of Sub-Chapter 9032 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
−2,680.47
Exports
889.50 ₹ Cr
0.0389% share
— YoY
47.50% of Sub-Ch. 9032
Imports
3,569.97 ₹ Cr
0.0996% share
— YoY
54.39% of Sub-Ch. 9032
Balance
−2,380.29
Exports
1,100.67 ₹ Cr
0.0500% share
+23.74% YoY
54.83% of Sub-Ch. 9032
Imports
3,480.96 ₹ Cr
0.1040% share
−2.49% YoY
54.69% of Sub-Ch. 9032
Balance
−2,249.19
Exports
1,058.33 ₹ Cr
0.0492% share
−3.85% YoY
52.61% of Sub-Ch. 9032
Imports
3,307.52 ₹ Cr
0.1135% share
−4.98% YoY
53.93% of Sub-Ch. 9032
Balance
−2,367.06
Exports
1,463.26 ₹ Cr
0.0466% share
+38.26% YoY
63.81% of Sub-Ch. 9032
Imports
3,830.32 ₹ Cr
0.0838% share
+15.81% YoY
55.98% of Sub-Ch. 9032
Balance
−3,541.28
Exports
1,378.93 ₹ Cr
0.0381% share
−5.76% YoY
53.85% of Sub-Ch. 9032
Imports
4,920.21 ₹ Cr
0.0856% share
+28.45% YoY
55.27% of Sub-Ch. 9032
Balance
−3,609.01
Exports
1,632.17 ₹ Cr
0.0451% share
+18.37% YoY
53.22% of Sub-Ch. 9032
Imports
5,241.18 ₹ Cr
0.0933% share
+6.52% YoY
55.61% of Sub-Ch. 9032
Balance
−2,762.16
Exports
1,926.75 ₹ Cr
0.0524% share
+18.05% YoY
60.22% of Sub-Ch. 9032
Imports
4,688.91 ₹ Cr
0.0772% share
−10.54% YoY
51.32% of Sub-Ch. 9032
CAGR · 7-Year
Exports
13.75% /yr
Imports
4.65% /yr
reference, FY 2024-25
Export
₹3,199.39 Cr
Import
₹9,136.27 Cr
Trade Balance
−5,936.88
India's exports under HSN Code 90328990 have grown at a compound annual rate of 13.75% over 7 fiscal years, rising from ₹889.50 Crore in FY 2018-19 to ₹1,926.75 Crore in FY 2024-25.
In FY 2024-25, HSN Code 90328990 ranks #281 out of 12657 HSN codes by total export value. Within Sub-Chapter 9032, it ranks #1 of 8. By trade surplus, it ranks #12478 of 12657.
The strongest single-year export movement for HSN Code 90328990 was recorded in FY 2021-22, when exports surged by 38.26% over the prior year.
In FY 2024-25, India's imports of ₹4,688.91 Cr exceeded exports of ₹1,926.75 Cr, resulting in a trade deficit of ₹2,762.16 Crore — ranking #12478 of 12657 by surplus magnitude.
India's imports under HSN Code 90328990 have grown at 4.65% CAGR, reaching ₹4,688.91 Crore in FY 2024-25.
Among the 8 HSN codes under Sub-Chapter 9032, HSN Code 90328990 ranks #1 by export value — accounting for 60.22% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 51.32% share (rank #1).
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 90328990 and GST compliance.
It includes Other : Electrically operated : Pocket watches
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 90328990, Other instruments and apparatus 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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other instruments and apparatus; Nil for exempt items if applicable).