---
title: "HSN Code for Photometers | HSN 90275010 GST Rate"
description: "Find HSN and GST Rates for 90275010 related to Photometers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90275010/"
---

# HSN Code 90275010: Photometers

- [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 |
| --- | --- | --- | --- | --- |
| Other instruments and apparatus using optical radiations (UV, visible, IR) : Photometers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90275010 ?

It includes Liquid Surface Tension Instruments

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

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 Photometers?

Under HSN 90275010, Photometers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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 Photometers is sold with other items?

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

### Does packaging or labelling change the GST for Photometers?

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.

## India's trade performance: HSN Code 90275010 (FY 2024-25)

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

- Exports: ₹13 Cr (+364.89% YoY) — 0.0004% of India's total exports
- Imports: ₹39 Cr (−22.83% YoY) — 0.0006% of India's total imports
- Trade balance: −₹26 Cr (Deficit); surplus rank #9740 of 12657 HSN codes
- Share of Sub-Chapter 9027: 0.45% of its exports; import side 0.23%
- Rank within Sub-Chapter 9027: #10 of 23 by export value; import-side #13

### Key metrics

- Export CAGR: 43.05% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5446 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +364.89% in FY 2024-25
- Contribution to Sub-Ch. 9027: 0.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90275010

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 | 1.53 | 0.0001% | — | 0.18% | 35.33 | 0.0010% | — | 0.38% | −33.80 | #7221 |
| FY 2019-20 | 2.79 | 0.0001% | +82.35% | 0.38% | 17.54 | 0.0005% | −50.35% | 0.19% | −14.75 | #6559 |
| FY 2020-21 | 2.85 | 0.0001% | +2.15% | 0.37% | 31.68 | 0.0011% | +80.62% | 0.35% | −28.83 | #6609 |
| FY 2021-22 | 3.52 | 0.0001% | +23.51% | 0.37% | 26.80 | 0.0006% | −15.40% | 0.23% | −23.28 | #6737 |
| FY 2022-23 | 2.76 | 0.0001% | −21.59% | 0.18% | 26.85 | 0.0005% | +0.19% | 0.20% | −24.09 | #7087 |
| FY 2023-24 | 2.82 | 0.0001% | +2.17% | 0.16% | 50.77 | 0.0009% | +89.09% | 0.32% | −47.95 | #7212 |
| FY 2024-25 | 13.11 | 0.0004% | +364.89% | 0.45% | 39.18 | 0.0006% | −22.83% | 0.23% | −26.07 | #5446 |

- CAGR (7-year): exports 43.05%/yr, imports 1.74%/yr (consistently Deficit)

## Key trade insights: HSN Code 90275010 export-import analysis

### Consistent export growth: 43.05% CAGR over 7 years

India's exports under HSN Code 90275010 have grown at a compound annual rate of 43.05% over 7 fiscal years, rising from ₹1.53 Crore in FY 2018-19 to ₹13.11 Crore in FY 2024-25.

### HSN Code 90275010 ranked #5446 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90275010 ranks #5446 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #10 of 23. By trade surplus, it ranks #9740 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 90275010 exports

The strongest single-year export movement for HSN Code 90275010 was recorded in FY 2024-25, when exports surged by 364.89% over the prior year.

### India records a trade deficit of ₹26.07 Crore in HSN Code 90275010 goods

In FY 2024-25, India's imports of ₹39.18 Cr exceeded exports of ₹13.11 Cr, resulting in a trade deficit of ₹26.07 Crore — ranking #9740 of 12657 by surplus magnitude.

### Import growth of 1.74% CAGR signals stable import dependency for Photometers

India's imports under HSN Code 90275010 have grown at 1.74% CAGR, reaching ₹39.18 Crore in FY 2024-25.

### HSN Code 90275010 contributes 0.45% of Sub-Chapter 9027 exports — ranked #10

Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90275010 ranks #10 by export value — accounting for 0.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.23% share (rank #13).

## 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](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 (this hsn code) | ₹13 Cr |