--- title: "HSN Code for Other instruments or apparatus : Heat meters | HSN 90268010 GST Rate" description: "Find HSN and GST Rates for 90268010 related to Other instruments or apparatus : Heat meters with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90268010/" --- # HSN Code 90268010: Other instruments or apparatus : Heat meters - [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 | | --- | --- | --- | --- | --- | | Other instruments or apparatus : Heat meters | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90268010 ? It includes Physical & Chemical Analysis Instruments ### Do e‑way bill and e‑invoice apply for Other instruments or apparatus : Heat meters? 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 Other instruments or apparatus : Heat meters? Under HSN 90268010, Other instruments or apparatus : Heat meters attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Other instruments or apparatus : Heat meters is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other instruments or apparatus : Heat meters; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Other instruments or apparatus : Heat meters? 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. ### Any common misclassification issue with Other instruments or apparatus : Heat meters? 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 Other instruments or apparatus : Heat meters? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 90268010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹46 Cr (+11.77% YoY) — 0.0012% of India's total exports - Imports: ₹27 Cr (−18.85% YoY) — 0.0004% of India's total imports - Trade balance: ₹19 Cr (Surplus); surplus rank #2867 of 12657 HSN codes - Share of Sub-Chapter 9026: 1.63% of its exports; import side 0.51% - Rank within Sub-Chapter 9026: #7 of 7 by export value; import-side #7 ### Key metrics - Export CAGR: 13.14% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3730 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +55.10% in FY 2021-22 - Contribution to Sub-Ch. 9026: 1.63% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90268010 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 | 21.91 | 0.0010% | — | 1.58% | 30.55 | 0.0009% | — | 1.54% | −8.64 | #3984 | | FY 2019-20 | 22.95 | 0.0010% | +4.75% | 1.62% | 31.27 | 0.0009% | +2.36% | 1.61% | −8.32 | #3931 | | FY 2020-21 | 23.23 | 0.0011% | +1.22% | 1.47% | 28.56 | 0.0010% | −8.67% | 1.12% | −5.33 | #4001 | | FY 2021-22 | 36.03 | 0.0011% | +55.10% | 1.94% | 17.92 | 0.0004% | −37.25% | 0.64% | +18.11 | #3813 | | FY 2022-23 | 39.97 | 0.0011% | +10.94% | 1.81% | 21.82 | 0.0004% | +21.76% | 0.60% | +18.15 | #3777 | | FY 2023-24 | 41.12 | 0.0011% | +2.88% | 1.76% | 33.32 | 0.0006% | +52.70% | 0.72% | +7.80 | #3797 | | FY 2024-25 | 45.96 | 0.0012% | +11.77% | 1.63% | 27.04 | 0.0004% | −18.85% | 0.51% | +18.92 | #3730 | - CAGR (7-year): exports 13.14%/yr, imports -2.01%/yr (consistently Surplus) ## Key trade insights: HSN Code 90268010 export-import analysis ### Consistent export growth: 13.14% CAGR over 7 years India's exports under HSN Code 90268010 have grown at a compound annual rate of 13.14% over 7 fiscal years, rising from ₹21.91 Crore in FY 2018-19 to ₹45.96 Crore in FY 2024-25. ### HSN Code 90268010 ranked #3730 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90268010 ranks #3730 out of 12657 HSN codes by total export value. Within Sub-Chapter 9026, it ranks #7 of 7. By trade surplus, it ranks #2867 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 90268010 exports The strongest single-year export movement for HSN Code 90268010 was recorded in FY 2021-22, when exports surged by 55.10% over the prior year. ### India maintains a trade surplus of ₹18.92 Crore in HSN Code 90268010 goods In FY 2024-25, India's exports of ₹45.96 Cr exceeded imports of ₹27.04 Cr, resulting in a trade surplus of ₹18.92 Crore — ranking #2867 of 12657 by surplus magnitude. ### Import growth of -2.01% CAGR signals stable import dependency for Other instruments or apparatus : Heat meters India's imports under HSN Code 90268010 have grown at -2.01% CAGR, reaching ₹27.04 Crore in FY 2024-25. ### HSN Code 90268010 contributes 1.63% of Sub-Chapter 9026 exports — ranked #7 Among the 7 HSN codes under Sub-Chapter 9026, HSN Code 90268010 ranks #7 by export value — accounting for 1.63% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.51% share (rank #7). ## 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](https://busy.in/hsn/hsn-90261090/) | ₹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 (this hsn code) | ₹46 Cr |