---
title: "HSN Code for Ammeters, Volt Meters, Watt Meters | HSN 90278090 GST Rate"
description: "Find HSN and GST Rates for 90278090 related to Ammeters, Volt Meters, Watt Meters with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90278090/"
---

# HSN Code 90278090: Ammeters, Volt Meters, Watt Meters

- [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: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90278090 ?

It includes Other furniture and parts thereof -parts

### Does packaging or labelling change the GST for Ammeters, Volt Meters, Watt Meters?

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.

### Any common misclassification issue with Ammeters, Volt Meters, Watt Meters?

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

### Can we claim ITC on inputs used to trade Ammeters, Volt Meters, Watt Meters?

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 Ammeters, Volt Meters, Watt Meters is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Ammeters, Volt Meters, Watt Meters?

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 Ammeters, Volt Meters, Watt Meters?

Under HSN 90278090, Ammeters, Volt Meters, Watt Meters attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90278090 (FY 2024-25)

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

- Exports: < ₹1 Crore — 0.0000% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4680 of 12657 HSN codes
- Share of Sub-Chapter 9027: 0.02% of its exports; import side 0.00%
- Rank within Sub-Chapter 9027: #18 of 23 by export value

### Key metrics

- Export CAGR: -61.78% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8566 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +25.98% in FY 2021-22
- Contribution to Sub-Ch. 9027: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90278090

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 | 221.53 | 0.0097% | — | 26.32% | 2,438.55 | 0.0680% | — | 26.31% | −2,217.02 | #1229 |
| FY 2019-20 | 240.11 | 0.0109% | +8.39% | 32.29% | 2,574.15 | 0.0769% | +5.56% | 27.18% | −2,334.04 | #1169 |
| FY 2020-21 | 219.82 | 0.0102% | −8.45% | 28.20% | 1,989.96 | 0.0683% | −22.69% | 21.68% | −1,770.14 | #1276 |
| FY 2021-22 | 276.93 | 0.0088% | +25.98% | 29.48% | 2,845.34 | 0.0623% | +42.98% | 24.48% | −2,568.41 | #1345 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −99.74% | 0.05% | 3.42 | 0.0001% | −99.88% | 0.03% | −2.70 | #8385 |
| FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 2.00 | 0.0000% | −41.52% | 0.01% | −2.00 | — |
| FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.02% | Nil | 0.0000% | −100.00% | 0.00% | +0.69 | #8566 |

- CAGR (7-year): exports -61.78%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 90278090 export-import analysis

### Export decline: -61.78% CAGR over 7 years

India's exports under HSN Code 90278090 have declined at a compound annual rate of -61.78% over 7 fiscal years, falling from ₹221.53 Crore in FY 2018-19 to ₹0.69 Crore in FY 2024-25.

### HSN Code 90278090 ranked #8566 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90278090 ranks #8566 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #18 of 23. By trade surplus, it ranks #4680 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90278090 exports

The strongest single-year export movement for HSN Code 90278090 was recorded in FY 2021-22, when exports surged by 25.98% over the prior year.

### India maintains a trade surplus of ₹0.69 Crore in HSN Code 90278090 goods

In FY 2024-25, India's exports of ₹0.69 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.69 Crore — ranking #4680 of 12657 by surplus magnitude.

### HSN Code 90278090 contributes 0.02% of Sub-Chapter 9027 exports — ranked #18

Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90278090 ranks #18 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## 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 |
| #18 | HSN Code 90278090: Ammeters, Volt Meters, Watt Meters (this hsn code) | < ₹1 Crore |