---
title: "HSN Code for Spectrophotometers | HSN 90273020 GST Rate"
description: "Find HSN and GST Rates for 90273020 related to Spectrophotometers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90273020/"
---

# HSN Code 90273020: Spectrophotometers

- [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 |
| --- | --- | --- | --- | --- |
| Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) : Spectrophotometers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90273020 ?

It includes Instruments: Viscometers

### How should mixed supplies be billed when Spectrophotometers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Spectrophotometers; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Spectrophotometers?

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

### How much GST applies to Spectrophotometers?

Under HSN 90273020, Spectrophotometers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Spectrophotometers?

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 Spectrophotometers?

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

## India's trade performance: HSN Code 90273020 (FY 2024-25)

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

- Exports: ₹29 Cr (+3.01% YoY) — 0.0008% of India's total exports
- Imports: ₹368 Cr (+22.03% YoY) — 0.0061% of India's total imports
- Trade balance: −₹340 Cr (Deficit); surplus rank #11658 of 12657 HSN codes
- Share of Sub-Chapter 9027: 0.99% of its exports; import side 2.20%
- Rank within Sub-Chapter 9027: #8 of 23 by export value; import-side #9

### Key metrics

- Export CAGR: -5.78% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4387 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +112.86% in FY 2022-23
- Contribution to Sub-Ch. 9027: 0.99% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90273020

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 | 41.14 | 0.0018% | — | 4.89% | 194.81 | 0.0054% | — | 2.10% | −153.67 | #3162 |
| FY 2019-20 | 9.10 | 0.0004% | −77.88% | 1.22% | 208.50 | 0.0062% | +7.03% | 2.20% | −199.40 | #5129 |
| FY 2020-21 | 4.43 | 0.0002% | −51.32% | 0.57% | 193.52 | 0.0066% | −7.18% | 2.11% | −189.09 | #6072 |
| FY 2021-22 | 8.01 | 0.0003% | +80.81% | 0.85% | 214.08 | 0.0047% | +10.62% | 1.84% | −206.07 | #5771 |
| FY 2022-23 | 17.05 | 0.0005% | +112.86% | 1.14% | 264.26 | 0.0046% | +23.44% | 1.93% | −247.21 | #4882 |
| FY 2023-24 | 27.95 | 0.0008% | +63.93% | 1.56% | 301.89 | 0.0054% | +14.24% | 1.92% | −273.94 | #4343 |
| FY 2024-25 | 28.79 | 0.0008% | +3.01% | 0.99% | 368.41 | 0.0061% | +22.03% | 2.20% | −339.62 | #4387 |

- CAGR (7-year): exports -5.78%/yr, imports 11.20%/yr (consistently Deficit)

## Key trade insights: HSN Code 90273020 export-import analysis

### Export decline: -5.78% CAGR over 7 years

India's exports under HSN Code 90273020 have declined at a compound annual rate of -5.78% over 7 fiscal years, falling from ₹41.14 Crore in FY 2018-19 to ₹28.79 Crore in FY 2024-25.

### HSN Code 90273020 ranked #4387 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90273020 ranks #4387 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #8 of 23. By trade surplus, it ranks #11658 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 90273020 exports

The strongest single-year export movement for HSN Code 90273020 was recorded in FY 2022-23, when exports surged by 112.86% over the prior year.

### India records a trade deficit of ₹339.62 Crore in HSN Code 90273020 goods

In FY 2024-25, India's imports of ₹368.41 Cr exceeded exports of ₹28.79 Cr, resulting in a trade deficit of ₹339.62 Crore — ranking #11658 of 12657 by surplus magnitude.

### Import growth of 11.20% CAGR signals rising demand for Spectrophotometers

India's imports under HSN Code 90273020 have grown at 11.20% CAGR, reaching ₹368.41 Crore in FY 2024-25.

### HSN Code 90273020 contributes 0.99% of Sub-Chapter 9027 exports — ranked #8

Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90273020 ranks #8 by export value — accounting for 0.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.20% share (rank #9).

## 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](https://busy.in/hsn/hsn-90271000/) | ₹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 (this hsn code) | ₹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 |