---
title: "HSN Code for Other Physical/Chemical Analysis Instruments | HSN 90278040 GST Rate"
description: "Find HSN and GST Rates for 90278040 related to Other Physical/Chemical Analysis Instruments with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90278040/"
---

# HSN Code 90278040: Other 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 |
| --- | --- | --- | --- | --- |
| Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes - other instruments and apparatus: nuclear magnetic resonance instruments | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90278040 ?

It includes Other Electric Table/Desk/Bedside/Floor Lamps

### Does packaging or labelling change the GST for Other 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 Other Physical/Chemical Analysis Instruments?

Under HSN 90278040, Other Physical/Chemical Analysis Instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other 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.

### Any common misclassification issue with Other Physical/Chemical Analysis Instruments?

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

### How should mixed supplies be billed when Other 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 Other Physical/Chemical Analysis Instruments; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Other 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.