---
title: "HSN Code for Measuring or checking liquid flow/level | HSN 90261090 GST Rate"
description: "Find HSN and GST Rates for 90261090 related to Measuring or checking liquid flow/level with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90261090/"
---

# HSN Code 90261090: Measuring or checking liquid flow/level

- [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 9026: Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| For measuring or checking the flow or level of liquids : Other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90261090 ?

It includes Spectrometers

### How should mixed supplies be billed when Measuring or checking liquid flow/level is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Measuring or checking liquid flow/level; Nil for exempt items if applicable).

### Any common misclassification issue with Measuring or checking liquid flow/level?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Measuring or checking liquid flow/level?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Measuring or checking liquid flow/level?

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.

### How much GST applies to Measuring or checking liquid flow/level?

Under HSN 90261090, Measuring or checking liquid flow/level attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90261090 (FY 2024-25)

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

- Exports: ₹179 Cr (+39.19% YoY) — 0.0049% of India's total exports
- Imports: ₹733 Cr (+25.23% YoY) — 0.0121% of India's total imports
- Trade balance: −₹553 Cr (Deficit); surplus rank #11963 of 12657 HSN codes
- Share of Sub-Chapter 9026: 6.35% of its exports; import side 13.70%
- Rank within Sub-Chapter 9026: #5 of 7 by export value; import-side #4

### Key metrics

- Export CAGR: 10.21% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1950 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +43.07% in FY 2020-21
- Contribution to Sub-Ch. 9026: 6.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90261090

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. 9026 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9026 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 100.07 | 0.0044% | — | 7.23% | 202.64 | 0.0057% | — | 10.18% | −102.57 | #2020 |
| FY 2019-20 | 114.12 | 0.0052% | +14.04% | 8.06% | 200.90 | 0.0060% | −0.86% | 10.36% | −86.78 | #1873 |
| FY 2020-21 | 163.27 | 0.0076% | +43.07% | 10.30% | 225.97 | 0.0078% | +12.48% | 8.84% | −62.70 | #1575 |
| FY 2021-22 | 105.82 | 0.0034% | −35.19% | 5.69% | 298.91 | 0.0065% | +32.28% | 10.63% | −193.09 | #2337 |
| FY 2022-23 | 128.09 | 0.0035% | +21.05% | 5.81% | 404.16 | 0.0070% | +35.21% | 11.12% | −276.07 | #2229 |
| FY 2023-24 | 128.86 | 0.0036% | +0.60% | 5.52% | 585.01 | 0.0104% | +44.75% | 12.63% | −456.15 | #2276 |
| FY 2024-25 | 179.36 | 0.0049% | +39.19% | 6.35% | 732.63 | 0.0121% | +25.23% | 13.70% | −553.27 | #1950 |

- CAGR (7-year): exports 10.21%/yr, imports 23.89%/yr (consistently Deficit)

## Key trade insights: HSN Code 90261090 export-import analysis

### Consistent export growth: 10.21% CAGR over 7 years

India's exports under HSN Code 90261090 have grown at a compound annual rate of 10.21% over 7 fiscal years, rising from ₹100.07 Crore in FY 2018-19 to ₹179.36 Crore in FY 2024-25.

### HSN Code 90261090 ranked #1950 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90261090 ranks #1950 out of 12657 HSN codes by total export value. Within Sub-Chapter 9026, it ranks #5 of 7. By trade surplus, it ranks #11963 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 90261090 exports

The strongest single-year export movement for HSN Code 90261090 was recorded in FY 2020-21, when exports surged by 43.07% over the prior year.

### India records a trade deficit of ₹553.27 Crore in HSN Code 90261090 goods

In FY 2024-25, India's imports of ₹732.63 Cr exceeded exports of ₹179.36 Cr, resulting in a trade deficit of ₹553.27 Crore — ranking #11963 of 12657 by surplus magnitude.

### Import growth of 23.89% CAGR signals rising demand for Measuring or checking liquid flow/level

India's imports under HSN Code 90261090 have grown at 23.89% CAGR, reaching ₹732.63 Crore in FY 2024-25.

### HSN Code 90261090 contributes 6.35% of Sub-Chapter 9026 exports — ranked #5

Among the 7 HSN codes under Sub-Chapter 9026, HSN Code 90261090 ranks #5 by export value — accounting for 6.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.70% share (rank #4).

## Related HSN Codes in Sub-Chapter 9026

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90269000: Parts And Accessories](https://busy.in/hsn/hsn-90269000/) | ₹786 Cr |
| #2 | [HSN Code 90262000: Measuring or checking pressure](https://busy.in/hsn/hsn-90262000/) | ₹716 Cr |
| #3 | [HSN Code 90261010: Flow meters](https://busy.in/hsn/hsn-90261010/) | ₹690 Cr |
| #4 | [HSN Code 90261020: For measuring or checking the flow or level of liquids: Level gauges](https://busy.in/hsn/hsn-90261020/) | ₹261 Cr |
| #5 | HSN Code 90261090: Measuring or checking liquid flow/level (this hsn code) | ₹179 Cr |
| #6 | [HSN Code 90268090: Other Instruments Or Apparatus \| Other](https://busy.in/hsn/hsn-90268090/) | ₹147 Cr |
| #7 | [HSN Code 90268010: Other instruments or apparatus : Heat meters](https://busy.in/hsn/hsn-90268010/) | ₹46 Cr |