---
title: "9023 HSN Code | HSN Code for Demonstration Instruments in India"
description: "Know more about 9023 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9023 covering Demonstration Instruments."
canonical: "https://busy.in/hsn/sub-chapter-9023/"
---

# HSN Sub-chapter 9023: Demonstration Instruments

Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses

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

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 90230010 | [Teaching Aid](https://busy.in/hsn/hsn-90230010/) |
| 90230090 | [Other Demo Apparatus](https://busy.in/hsn/hsn-90230090/) |

## Frequently asked questions

### What products are classified under HSN 9023

It includes Demonstration Instruments

### If I repair and return Demonstration Instruments, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### What misclassification mistakes happen with Demonstration Instruments?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### Can reverse charge ever apply to transactions involving Demonstration Instruments?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Demonstration Instruments are forward charge. Check the current notifications for any special cases before deciding.

### What are the e‑way bill and e‑invoice points while moving Demonstration 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.

### Is the composition scheme suitable if I mainly trade Demonstration Instruments?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### What should my invoice and records include for Demonstration Instruments?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

## India's trade performance: HSN Sub-Chapter 9023 (FY 2024-25)

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

- Exports: ₹471 Cr (+65.07% YoY) — 0.0127% of India's total exports
- Imports: ₹565 Cr (−1.26% YoY) — 0.0093% of India's total imports
- Trade balance: −₹93 Cr (Deficit); surplus rank #713 of 1233 sub-chapters
- Share of Chapter 90: 1.05% of its exports; import side 0.48%
- Rank within Chapter 90: #15 of 32 by export value; import-side #22

### Key metrics

- Export CAGR: 7.75% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #544 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +65.07% in FY 2024-25
- Contribution to Ch. 90: 1.05% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9023

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 | 301.20 | 0.0131% | — | 1.32% | 401.53 | 0.0112% | — | 0.60% | −100.33 | #530 |
| FY 2019-20 | 299.08 | 0.0135% | −0.70% | 1.25% | 385.77 | 0.0115% | −3.93% | 0.59% | −86.69 | #528 |
| FY 2020-21 | 233.60 | 0.0109% | −21.89% | 0.96% | 242.70 | 0.0083% | −37.09% | 0.38% | −9.10 | #573 |
| FY 2021-22 | 279.72 | 0.0089% | +19.74% | 0.94% | 405.13 | 0.0089% | +66.93% | 0.48% | −125.41 | #601 |
| FY 2022-23 | 326.95 | 0.0090% | +16.88% | 0.85% | 547.47 | 0.0095% | +35.13% | 0.58% | −220.52 | #603 |
| FY 2023-24 | 285.62 | 0.0079% | −12.64% | 0.69% | 571.75 | 0.0102% | +4.43% | 0.53% | −286.13 | #627 |
| FY 2024-25 | 471.47 | 0.0127% | +65.07% | 1.05% | 564.54 | 0.0093% | −1.26% | 0.48% | −93.07 | #544 |

- CAGR (7-year): exports 7.75%/yr, imports 5.84%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9023 export-import analysis

### Consistent export growth: 7.75% CAGR over 7 years

India's exports under HSN Sub-Chapter 9023 have grown at a compound annual rate of 7.75% over 7 fiscal years, rising from ₹301.20 Crore in FY 2018-19 to ₹471.47 Crore in FY 2024-25.

### HSN Sub-Chapter 9023 ranked #544 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9023 ranks #544 out of 1233 sub-chapters by total export value. Within Chapter 90, it ranks #15 of 32. By trade surplus, it ranks #713 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 9023 exports

The strongest single-year export movement for HSN Sub-Chapter 9023 was recorded in FY 2024-25, when exports surged by 65.07% over the prior year.

### India records a trade deficit of ₹93.07 Crore in HSN Sub-Chapter 9023 goods

In FY 2024-25, India's imports of ₹564.54 Cr exceeded exports of ₹471.47 Cr, resulting in a trade deficit of ₹93.07 Crore — ranking #713 of 1233 by surplus magnitude.

### Import growth of 5.84% CAGR signals stable import dependency for Demonstration Instruments

India's imports under HSN Sub-Chapter 9023 have grown at 5.84% CAGR, reaching ₹564.54 Crore in FY 2024-25.

### HSN Sub-Chapter 9023 contributes 1.05% of Chapter 90 exports — ranked #15

Among the 32 sub-chapters under Chapter 90, HSN Sub-Chapter 9023 ranks #15 by export value — accounting for 1.05% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.48% share (rank #22).

## 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 |
| #15 | HSN Sub-Chapter 9023: Demonstration Instruments (this hsn sub-chapter) | ₹471 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/) |
| 9017 | [Mathematical calculating instruments](https://busy.in/hsn/sub-chapter-9017/) |
| 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/) |
| 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/) |