--- title: "HSN Code for Physical & Chemical Analysis Instruments | HSN 90273090 GST Rate" description: "Find HSN and GST Rates for 90273090 related to Physical & Chemical Analysis Instruments with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90273090/" --- # HSN Code 90273090: Physical & Chemical Analysis Instruments - [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) : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90273090 ? It includes Instruments: Calorimeters ### Do e‑way bill and e‑invoice apply for Physical & Chemical Analysis Instruments? 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 Physical & Chemical Analysis Instruments? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How should mixed supplies be billed when Physical & Chemical Analysis Instruments is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Physical & Chemical Analysis Instruments; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Physical & Chemical Analysis Instruments? 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 much GST applies to Physical & Chemical Analysis Instruments? Under HSN 90273090, Physical & Chemical Analysis Instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 90273090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹51 Cr (−21.10% YoY) — 0.0014% of India's total exports - Imports: ₹519 Cr (+9.16% YoY) — 0.0085% of India's total imports - Trade balance: −₹468 Cr (Deficit); surplus rank #11853 of 12657 HSN codes - Share of Sub-Chapter 9027: 1.76% of its exports; import side 3.10% - Rank within Sub-Chapter 9027: #7 of 23 by export value; import-side #8 ### Key metrics - Export CAGR: 12.36% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3608 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +38.46% in FY 2021-22 - Contribution to Sub-Ch. 9027: 1.76% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90273090 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 | 25.26 | 0.0011% | — | 3.00% | 363.23 | 0.0101% | — | 3.92% | −337.97 | #3790 | | FY 2019-20 | 29.98 | 0.0014% | +18.69% | 4.03% | 291.25 | 0.0087% | −19.82% | 3.08% | −261.27 | #3592 | | FY 2020-21 | 28.29 | 0.0013% | −5.64% | 3.63% | 340.41 | 0.0117% | +16.88% | 3.71% | −312.12 | #3742 | | FY 2021-22 | 39.17 | 0.0012% | +38.46% | 4.17% | 299.05 | 0.0065% | −12.15% | 2.57% | −259.88 | #3704 | | FY 2022-23 | 54.22 | 0.0015% | +38.42% | 3.61% | 499.80 | 0.0087% | +67.13% | 3.65% | −445.58 | #3368 | | FY 2023-24 | 64.42 | 0.0018% | +18.81% | 3.60% | 475.63 | 0.0085% | −4.84% | 3.03% | −411.21 | #3184 | | FY 2024-25 | 50.83 | 0.0014% | −21.10% | 1.76% | 519.19 | 0.0085% | +9.16% | 3.10% | −468.36 | #3608 | - CAGR (7-year): exports 12.36%/yr, imports 6.13%/yr (consistently Deficit) ## Key trade insights: HSN Code 90273090 export-import analysis ### Consistent export growth: 12.36% CAGR over 7 years India's exports under HSN Code 90273090 have grown at a compound annual rate of 12.36% over 7 fiscal years, rising from ₹25.26 Crore in FY 2018-19 to ₹50.83 Crore in FY 2024-25. ### HSN Code 90273090 ranked #3608 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90273090 ranks #3608 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #7 of 23. By trade surplus, it ranks #11853 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 90273090 exports The strongest single-year export movement for HSN Code 90273090 was recorded in FY 2021-22, when exports surged by 38.46% over the prior year. ### India records a trade deficit of ₹468.36 Crore in HSN Code 90273090 goods In FY 2024-25, India's imports of ₹519.19 Cr exceeded exports of ₹50.83 Cr, resulting in a trade deficit of ₹468.36 Crore — ranking #11853 of 12657 by surplus magnitude. ### Import growth of 6.13% CAGR signals stable import dependency for Physical & Chemical Analysis Instruments India's imports under HSN Code 90273090 have grown at 6.13% CAGR, reaching ₹519.19 Crore in FY 2024-25. ### HSN Code 90273090 contributes 1.76% of Sub-Chapter 9027 exports — ranked #7 Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90273090 ranks #7 by export value — accounting for 1.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.10% share (rank #8). ## 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 (this hsn code) | ₹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 |