---
title: "HSN Code for Gas or smoke analysis apparatus | HSN 90271000 GST Rate"
description: "Find HSN and GST Rates for 90271000 related to Gas or smoke analysis apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90271000/"
---

# HSN Code 90271000: Gas or smoke analysis apparatus

- [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 9027: Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Gas or smoke analysis apparatus | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90271000 ?

It includes Polarimeters

### Do e‑way bill and e‑invoice apply for Gas or smoke analysis apparatus?

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.

### Any common misclassification issue with Gas or smoke analysis apparatus?

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

### How much GST applies to Gas or smoke analysis apparatus?

Under HSN 90271000, Gas or smoke analysis apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Gas or smoke analysis apparatus?

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.

### Can we claim ITC on inputs used to trade Gas or smoke analysis apparatus?

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 90271000 (FY 2024-25)

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

- Exports: ₹264 Cr (+9.29% YoY) — 0.0072% of India's total exports
- Imports: ₹2,227 Cr (−7.54% YoY) — 0.0367% of India's total imports
- Trade balance: −₹1,964 Cr (Deficit); surplus rank #12414 of 12657 HSN codes
- Share of Sub-Chapter 9027: 9.11% of its exports; import side 13.31%
- Rank within Sub-Chapter 9027: #4 of 23 by export value; import-side #5

### Key metrics

- Export CAGR: 12.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1576 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +140.92% in FY 2022-23
- Contribution to Sub-Ch. 9027: 9.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90271000

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. 9027 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9027 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 127.52 | 0.0056% | — | 15.15% | 738.34 | 0.0206% | — | 7.97% | −610.82 | #1748 |
| FY 2019-20 | 89.94 | 0.0041% | −29.47% | 12.09% | 888.72 | 0.0265% | +20.37% | 9.38% | −798.78 | #2136 |
| FY 2020-21 | 114.44 | 0.0053% | +27.24% | 14.68% | 1,054.47 | 0.0362% | +18.65% | 11.49% | −940.03 | #1926 |
| FY 2021-22 | 110.72 | 0.0035% | −3.25% | 11.78% | 1,289.30 | 0.0282% | +22.27% | 11.09% | −1,178.58 | #2272 |
| FY 2022-23 | 266.75 | 0.0074% | +140.92% | 17.78% | 1,811.01 | 0.0315% | +40.46% | 13.22% | −1,544.26 | #1437 |
| FY 2023-24 | 241.43 | 0.0067% | −9.49% | 13.48% | 2,409.10 | 0.0429% | +33.03% | 15.35% | −2,167.67 | #1589 |
| FY 2024-25 | 263.87 | 0.0072% | +9.29% | 9.11% | 2,227.48 | 0.0367% | −7.54% | 13.31% | −1,963.61 | #1576 |

- CAGR (7-year): exports 12.88%/yr, imports 20.21%/yr (consistently Deficit)

## Key trade insights: HSN Code 90271000 export-import analysis

### Consistent export growth: 12.88% CAGR over 7 years

India's exports under HSN Code 90271000 have grown at a compound annual rate of 12.88% over 7 fiscal years, rising from ₹127.52 Crore in FY 2018-19 to ₹263.87 Crore in FY 2024-25.

### HSN Code 90271000 ranked #1576 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90271000 ranks #1576 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #4 of 23. By trade surplus, it ranks #12414 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 90271000 exports

The strongest single-year export movement for HSN Code 90271000 was recorded in FY 2022-23, when exports surged by 140.92% over the prior year.

### India records a trade deficit of ₹1,963.61 Crore in HSN Code 90271000 goods

In FY 2024-25, India's imports of ₹2,227.48 Cr exceeded exports of ₹263.87 Cr, resulting in a trade deficit of ₹1,963.61 Crore — ranking #12414 of 12657 by surplus magnitude.

### Import growth of 20.21% CAGR signals rising demand for Gas or smoke analysis apparatus

India's imports under HSN Code 90271000 have grown at 20.21% CAGR, reaching ₹2,227.48 Crore in FY 2024-25.

### HSN Code 90271000 contributes 9.11% of Sub-Chapter 9027 exports — ranked #4

Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90271000 ranks #4 by export value — accounting for 9.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.31% share (rank #5).

## Related HSN Codes in Sub-Chapter 9027

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90279090: Microtomes\| Accessories](https://busy.in/hsn/hsn-90279090/) | ₹1,255 Cr |
| #2 | [HSN Code 90275090: Other Optical Radiation Instruments](https://busy.in/hsn/hsn-90275090/) | ₹673 Cr |
| #3 | [HSN Code 90278990: Other instruments and apparatus : Other: Other](https://busy.in/hsn/hsn-90278990/) | ₹393 Cr |
| #4 | HSN Code 90271000: Gas or smoke analysis apparatus (this hsn code) | ₹264 Cr |
| #5 | [HSN Code 90272000: Chromatographs & electrophoresis instruments](https://busy.in/hsn/hsn-90272000/) | ₹104 Cr |
| #6 | [HSN Code 90273010: Spectrometers](https://busy.in/hsn/hsn-90273010/) | ₹68 Cr |
| #7 | [HSN Code 90273090: Physical & Chemical Analysis Instruments](https://busy.in/hsn/hsn-90273090/) | ₹51 Cr |
| #8 | [HSN Code 90273020: Spectrophotometers](https://busy.in/hsn/hsn-90273020/) | ₹29 Cr |
| #9 | [HSN Code 90278930: Liquid Surface Tension Instruments](https://busy.in/hsn/hsn-90278930/) | ₹14 Cr |
| #10 | [HSN Code 90275010: Photometers](https://busy.in/hsn/hsn-90275010/) | ₹13 Cr |