---
title: "9017 HSN Code | HSN Code for Mathematical calculating instruments in India"
description: "Know more about 9017 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9017 covering Mathematical calculating instruments."
canonical: "https://busy.in/hsn/sub-chapter-9017/"
---

# HSN Sub-chapter 9017: Mathematical calculating instruments

Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter

Part of [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 90171000 | [Drafting tables and machines](https://busy.in/hsn/hsn-90171000/) |
| 90172010 | [Drawing & Marking-Out Instruments](https://busy.in/hsn/hsn-90172010/) |
| 90172020 | [Measuring Instruments for Length & Hand Use](https://busy.in/hsn/hsn-90172020/) |
| 90172030 | [Drawing & Calculating Instruments: Pantograph](https://busy.in/hsn/hsn-90172030/) |
| 90172090 | [Drawing & Calculating Instruments: Other Types](https://busy.in/hsn/hsn-90172090/) |
| 90173010 | [Micrometers, calipers](https://busy.in/hsn/hsn-90173010/) |
| 90173021 | [Mechanical Signalling, Road Rail Control](https://busy.in/hsn/hsn-90173021/) |
| 90173022 | [Micrometers, calipers and gauges : Gauges : Ring](https://busy.in/hsn/hsn-90173022/) |
| 90173023 | [Micrometers, calipers and gauges : Gauges : Slip](https://busy.in/hsn/hsn-90173023/) |
| 90173029 | [Micrometers, calipers and gauges : Gauges : Other](https://busy.in/hsn/hsn-90173029/) |
| 90178010 | [Measuring rods, tapes, scales](https://busy.in/hsn/hsn-90178010/) |
| 90178090 | [Other Instruments \| Other](https://busy.in/hsn/hsn-90178090/) |
| 90179000 | [Parts And Accessories](https://busy.in/hsn/hsn-90179000/) |

## Frequently asked questions

### What products are classified under HSN 9017

It includes Mathematical calculating instruments

### What are the e‑way bill and e‑invoice points while moving Mathematical calculating instruments?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Any import/export nuance for Mathematical calculating instruments?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Can I claim ITC on inputs and services used for Mathematical calculating instruments?

If your outward supply of Mathematical calculating instruments is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Any special steps when selling Mathematical calculating instruments through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### How should I document Mathematical calculating instruments sent for job work?

Use a delivery challan for sending Mathematical calculating instruments to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

## India's trade performance: HSN Sub-Chapter 9017 (FY 2024-25)

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

- Exports: ₹230 Cr (+10.37% YoY) — 0.0062% of India's total exports
- Imports: ₹350 Cr (+10.32% YoY) — 0.0057% of India's total imports
- Trade balance: −₹120 Cr (Deficit); surplus rank #737 of 1233 sub-chapters
- Share of Chapter 90: 0.51% of its exports; import side 0.30%
- Rank within Chapter 90: #22 of 32 by export value; import-side #25

### Key metrics

- Export CAGR: 6.85% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #674 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +32.86% in FY 2021-22
- Contribution to Ch. 90: 0.51% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9017

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 Ch. 90 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 90 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 154.39 | 0.0067% | — | 0.68% | 276.33 | 0.0077% | — | 0.41% | −121.94 | #641 |
| FY 2019-20 | 145.44 | 0.0066% | −5.80% | 0.61% | 256.88 | 0.0077% | −7.04% | 0.39% | −111.44 | #654 |
| FY 2020-21 | 119.77 | 0.0056% | −17.65% | 0.49% | 177.35 | 0.0061% | −30.96% | 0.28% | −57.58 | #691 |
| FY 2021-22 | 159.13 | 0.0051% | +32.86% | 0.54% | 219.63 | 0.0048% | +23.84% | 0.26% | −60.50 | #701 |
| FY 2022-23 | 190.13 | 0.0053% | +19.48% | 0.49% | 260.26 | 0.0045% | +18.50% | 0.28% | −70.13 | #696 |
| FY 2023-24 | 208.22 | 0.0058% | +9.51% | 0.50% | 317.20 | 0.0056% | +21.88% | 0.30% | −108.98 | #685 |
| FY 2024-25 | 229.81 | 0.0062% | +10.37% | 0.51% | 349.93 | 0.0057% | +10.32% | 0.30% | −120.12 | #674 |

- CAGR (7-year): exports 6.85%/yr, imports 4.01%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9017 export-import analysis

### Consistent export growth: 6.85% CAGR over 7 years

India's exports under HSN Sub-Chapter 9017 have grown at a compound annual rate of 6.85% over 7 fiscal years, rising from ₹154.39 Crore in FY 2018-19 to ₹229.81 Crore in FY 2024-25.

### HSN Sub-Chapter 9017 ranked #674 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9017 ranks #674 out of 1233 sub-chapters by total export value. Within Chapter 90, it ranks #22 of 32. By trade surplus, it ranks #737 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9017 exports

The strongest single-year export movement for HSN Sub-Chapter 9017 was recorded in FY 2021-22, when exports surged by 32.86% over the prior year.

### India records a trade deficit of ₹120.12 Crore in HSN Sub-Chapter 9017 goods

In FY 2024-25, India's imports of ₹349.93 Cr exceeded exports of ₹229.81 Cr, resulting in a trade deficit of ₹120.12 Crore — ranking #737 of 1233 by surplus magnitude.

### Import growth of 4.01% CAGR signals stable import dependency for Mathematical calculating instruments

India's imports under HSN Sub-Chapter 9017 have grown at 4.01% CAGR, reaching ₹349.93 Crore in FY 2024-25.

### HSN Sub-Chapter 9017 contributes 0.51% of Chapter 90 exports — ranked #22

Among the 32 sub-chapters under Chapter 90, HSN Sub-Chapter 9017 ranks #22 by export value — accounting for 0.51% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.30% share (rank #25).

## Related Sub-Chapters in Chapter 90

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9018: Medical instruments](https://busy.in/hsn/sub-chapter-9018/) | ₹12,199 Cr |
| #2 | [HSN Sub-Chapter 9001: Optical components](https://busy.in/hsn/sub-chapter-9001/) | ₹4,088 Cr |
| #3 | [HSN Sub-Chapter 9021: Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/) | ₹3,924 Cr |
| #4 | [HSN Sub-Chapter 9032: Automatic regulating instruments](https://busy.in/hsn/sub-chapter-9032/) | ₹3,199 Cr |
| #5 | [HSN Sub-Chapter 9022: Apparatus based on X-rays](https://busy.in/hsn/sub-chapter-9022/) | ₹3,151 Cr |
| #6 | [HSN Sub-Chapter 9027: Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/) | ₹2,895 Cr |
| #7 | [HSN Sub-Chapter 9026: Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) | ₹2,825 Cr |
| #8 | [HSN Sub-Chapter 9031: Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) | ₹2,742 Cr |
| #9 | [HSN Sub-Chapter 9030: Radiation detectors](https://busy.in/hsn/sub-chapter-9030/) | ₹1,592 Cr |
| #10 | [HSN Sub-Chapter 9015: Surveying, geophysical instruments](https://busy.in/hsn/sub-chapter-9015/) | ₹1,512 Cr |
| #22 | HSN Sub-Chapter 9017: Mathematical calculating instruments (this hsn sub-chapter) | ₹230 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9001 | [Optical components](https://busy.in/hsn/sub-chapter-9001/) |
| 9002 | [Optical elements and fittings](https://busy.in/hsn/sub-chapter-9002/) |
| 9003 | [Spectacle frames and parts](https://busy.in/hsn/sub-chapter-9003/) |
| 9004 | [Corrective spectacles](https://busy.in/hsn/sub-chapter-9004/) |
| 9005 | [Binoculars & optical telescopes](https://busy.in/hsn/sub-chapter-9005/) |
| 9006 | [Cameras & Flash Equipment](https://busy.in/hsn/sub-chapter-9006/) |
| 9007 | [Cinematographic cameras](https://busy.in/hsn/sub-chapter-9007/) |
| 9008 | [Image projectors & enlargers](https://busy.in/hsn/sub-chapter-9008/) |
| 9010 | [Photographic laboratory equipment](https://busy.in/hsn/sub-chapter-9010/) |
| 9011 | [Compound optical microscopes](https://busy.in/hsn/sub-chapter-9011/) |
| 9012 | [Non-optical microscopes](https://busy.in/hsn/sub-chapter-9012/) |
| 9013 | [Lasers & optical instruments](https://busy.in/hsn/sub-chapter-9013/) |
| 9014 | [Knotted carpets & coverings](https://busy.in/hsn/sub-chapter-9014/) |
| 9015 | [Surveying, geophysical instruments](https://busy.in/hsn/sub-chapter-9015/) |
| 9016 | [Sensitive balances](https://busy.in/hsn/sub-chapter-9016/) |
| 9018 | [Medical instruments](https://busy.in/hsn/sub-chapter-9018/) |
| 9019 | [Therapeutic apparatus](https://busy.in/hsn/sub-chapter-9019/) |
| 9020 | [Breathing appliances & gas masks](https://busy.in/hsn/sub-chapter-9020/) |
| 9021 | [Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/) |
| 9022 | [Apparatus based on X-rays](https://busy.in/hsn/sub-chapter-9022/) |
| 9023 | [Demonstration Instruments](https://busy.in/hsn/sub-chapter-9023/) |
| 9024 | [Machines for material hardness testing](https://busy.in/hsn/sub-chapter-9024/) |
| 9025 | [Thermometers, Barometers, Hygrometers](https://busy.in/hsn/sub-chapter-9025/) |
| 9026 | [Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) |
| 9027 | [Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/) |
| 9028 | [Gas, Liquid, Electricity Supply Meters](https://busy.in/hsn/sub-chapter-9028/) |
| 9029 | [Taximeters and counters](https://busy.in/hsn/sub-chapter-9029/) |
| 9030 | [Radiation detectors](https://busy.in/hsn/sub-chapter-9030/) |
| 9031 | [Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) |
| 9032 | [Automatic regulating instruments](https://busy.in/hsn/sub-chapter-9032/) |
| 9033 | [Machine Parts](https://busy.in/hsn/sub-chapter-9033/) |