---
title: "HSN Code for Refractometers | HSN 90275020 GST Rate"
description: "Find HSN and GST Rates for 90275020 related to Refractometers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90275020/"
---

# HSN Code 90275020: Refractometers

- [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) : Refractometers | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90275020 ?

It includes Other instruments and apparatus : Other: Other

### How much GST applies to Refractometers?

Under HSN 90275020, Refractometers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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 Refractometers?

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

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

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 should mixed supplies be billed when Refractometers is sold with other items?

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

## India's trade performance: HSN Code 90275020 (FY 2024-25)

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

- Exports: ₹3 Cr (+7.90% YoY) — 0.0001% of India's total exports
- Imports: ₹28 Cr (−18.52% YoY) — 0.0005% of India's total imports
- Trade balance: −₹25 Cr (Deficit); surplus rank #9705 of 12657 HSN codes
- Share of Sub-Chapter 9027: 0.11% of its exports; import side 0.17%
- Rank within Sub-Chapter 9027: #15 of 23 by export value; import-side #15

### Key metrics

- Export CAGR: 17.23% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7146 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +105.33% in FY 2022-23
- Contribution to Sub-Ch. 9027: 0.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90275020

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 | 1.21 | 0.0001% | — | 0.14% | 16.42 | 0.0005% | — | 0.18% | −15.21 | #7447 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −18.18% | 0.13% | 14.97 | 0.0004% | −8.83% | 0.16% | −13.98 | #7621 |
| FY 2020-21 | 1.13 | 0.0001% | +14.14% | 0.15% | 15.01 | 0.0005% | +0.27% | 0.16% | −13.88 | #7558 |
| FY 2021-22 | 1.69 | 0.0001% | +49.56% | 0.18% | 18.06 | 0.0004% | +20.32% | 0.16% | −16.37 | #7490 |
| FY 2022-23 | 3.47 | 0.0001% | +105.33% | 0.23% | 31.74 | 0.0006% | +75.75% | 0.23% | −28.27 | #6843 |
| FY 2023-24 | 2.91 | 0.0001% | −16.14% | 0.16% | 34.50 | 0.0006% | +8.70% | 0.22% | −31.59 | #7180 |
| FY 2024-25 | 3.14 | 0.0001% | +7.90% | 0.11% | 28.11 | 0.0005% | −18.52% | 0.17% | −24.97 | #7146 |

- CAGR (7-year): exports 17.23%/yr, imports 9.37%/yr (consistently Deficit)

## Key trade insights: HSN Code 90275020 export-import analysis

### Consistent export growth: 17.23% CAGR over 7 years

India's exports under HSN Code 90275020 have grown at a compound annual rate of 17.23% over 7 fiscal years, rising from ₹1.21 Crore in FY 2018-19 to ₹3.14 Crore in FY 2024-25.

### HSN Code 90275020 ranked #7146 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90275020 ranks #7146 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #15 of 23. By trade surplus, it ranks #9705 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 90275020 exports

The strongest single-year export movement for HSN Code 90275020 was recorded in FY 2022-23, when exports surged by 105.33% over the prior year.

### India records a trade deficit of ₹24.97 Crore in HSN Code 90275020 goods

In FY 2024-25, India's imports of ₹28.11 Cr exceeded exports of ₹3.14 Cr, resulting in a trade deficit of ₹24.97 Crore — ranking #9705 of 12657 by surplus magnitude.

### Import growth of 9.37% CAGR signals stable import dependency for Refractometers

India's imports under HSN Code 90275020 have grown at 9.37% CAGR, reaching ₹28.11 Crore in FY 2024-25.

### HSN Code 90275020 contributes 0.11% of Sub-Chapter 9027 exports — ranked #15

Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90275020 ranks #15 by export value — accounting for 0.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.17% share (rank #15).

## 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](https://busy.in/hsn/hsn-90275010/) | ₹13 Cr |
| #15 | HSN Code 90275020: Refractometers (this hsn code) | ₹3 Cr |