--- title: "HSN Code for Other Instruments Or Apparatus | Other | HSN 90268090 GST Rate" description: "Find HSN and GST Rates for 90268090 related to Other Instruments Or Apparatus | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90268090/" --- # HSN Code 90268090: Other Instruments Or Apparatus | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90268090 ? It includes Photometers ### How much GST applies to Other Instruments Or Apparatus / Other? Under HSN 90268090, Other Instruments Or Apparatus / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other Instruments Or Apparatus / Other? 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. ### Can we claim ITC on inputs used to trade Other Instruments Or Apparatus / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Other Instruments Or Apparatus / Other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Other Instruments Or Apparatus / Other? 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. ### How should mixed supplies be billed when Other Instruments Or Apparatus / Other 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 / Other; Nil for exempt items if applicable). ## India's trade performance: HSN Code 90268090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹147 Cr (−7.02% YoY) — 0.0040% of India's total exports - Imports: ₹896 Cr (+5.44% YoY) — 0.0148% of India's total imports - Trade balance: −₹749 Cr (Deficit); surplus rank #12105 of 12657 HSN codes - Share of Sub-Chapter 9026: 5.21% of its exports; import side 16.77% - Rank within Sub-Chapter 9026: #6 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: 3.97% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2172 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +40.02% in FY 2020-21 - Contribution to Sub-Ch. 9026: 5.21% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90268090 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 | 116.51 | 0.0051% | — | 8.42% | 362.84 | 0.0101% | — | 18.23% | −246.33 | #1844 | | FY 2019-20 | 86.04 | 0.0039% | −26.15% | 6.07% | 389.81 | 0.0116% | +7.43% | 20.10% | −303.77 | #2189 | | FY 2020-21 | 120.47 | 0.0056% | +40.02% | 7.60% | 769.42 | 0.0264% | +97.38% | 30.11% | −648.95 | #1887 | | FY 2021-22 | 141.30 | 0.0045% | +17.29% | 7.59% | 672.66 | 0.0147% | −12.58% | 23.92% | −531.36 | #2010 | | FY 2022-23 | 139.96 | 0.0039% | −0.95% | 6.34% | 675.41 | 0.0117% | +0.41% | 18.59% | −535.45 | #2135 | | FY 2023-24 | 158.31 | 0.0044% | +13.11% | 6.78% | 850.05 | 0.0151% | +25.86% | 18.35% | −691.74 | #2046 | | FY 2024-25 | 147.19 | 0.0040% | −7.02% | 5.21% | 896.31 | 0.0148% | +5.44% | 16.77% | −749.12 | #2172 | - CAGR (7-year): exports 3.97%/yr, imports 16.27%/yr (consistently Deficit) ## Key trade insights: HSN Code 90268090 export-import analysis ### Consistent export growth: 3.97% CAGR over 7 years India's exports under HSN Code 90268090 have grown at a compound annual rate of 3.97% over 7 fiscal years, rising from ₹116.51 Crore in FY 2018-19 to ₹147.19 Crore in FY 2024-25. ### HSN Code 90268090 ranked #2172 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90268090 ranks #2172 out of 12657 HSN codes by total export value. Within Sub-Chapter 9026, it ranks #6 of 7. By trade surplus, it ranks #12105 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 90268090 exports The strongest single-year export movement for HSN Code 90268090 was recorded in FY 2020-21, when exports surged by 40.02% over the prior year. ### India records a trade deficit of ₹749.12 Crore in HSN Code 90268090 goods In FY 2024-25, India's imports of ₹896.31 Cr exceeded exports of ₹147.19 Cr, resulting in a trade deficit of ₹749.12 Crore — ranking #12105 of 12657 by surplus magnitude. ### Import growth of 16.27% CAGR signals rising demand for Other Instruments Or Apparatus | Other India's imports under HSN Code 90268090 have grown at 16.27% CAGR, reaching ₹896.31 Crore in FY 2024-25. ### HSN Code 90268090 contributes 5.21% of Sub-Chapter 9026 exports — ranked #6 Among the 7 HSN codes under Sub-Chapter 9026, HSN Code 90268090 ranks #6 by export value — accounting for 5.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.77% share (rank #3). ## 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 (this hsn code) | ₹147 Cr | | #7 | [HSN Code 90268010: Other instruments or apparatus : Heat meters](https://busy.in/hsn/hsn-90268010/) | ₹46 Cr |