--- title: "HSN Code for Mass spectrometers | HSN 90278100 GST Rate" description: "Find HSN and GST Rates for 90278100 related to Mass spectrometers with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90278100/" --- # HSN Code 90278100: Mass spectrometers - [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 : Mass spectrometres | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90278100 ? It includes Microtomes| Accessories ### Can we claim ITC on inputs used to trade Mass spectrometers? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Mass spectrometers? 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. ### Any common misclassification issue with Mass spectrometers? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Mass spectrometers? 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 Mass spectrometers? Under HSN 90278100, Mass spectrometers attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 90278100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹10 Cr (−14.64% YoY) — 0.0003% of India's total exports - Imports: ₹859 Cr (+44.97% YoY) — 0.0141% of India's total imports - Trade balance: −₹848 Cr (Deficit); surplus rank #12153 of 12657 HSN codes - Share of Sub-Chapter 9027: 0.35% of its exports; import side 5.13% - Rank within Sub-Chapter 9027: #11 of 23 by export value; import-side #7 ### Key metrics - National export rank: #5756 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +285.26% in FY 2023-24 - Contribution to Sub-Ch. 9027: 0.35% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90278100 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 3.12 | 0.0001% | — | 0.21% | 457.15 | 0.0080% | — | 3.34% | −454.03 | #6960 | | FY 2023-24 | 12.02 | 0.0003% | +285.26% | 0.67% | 592.37 | 0.0105% | +29.58% | 3.78% | −580.35 | #5483 | | FY 2024-25 | 10.26 | 0.0003% | −14.64% | 0.35% | 858.74 | 0.0141% | +44.97% | 5.13% | −848.48 | #5756 | ## Key trade insights: HSN Code 90278100 export-import analysis ### Export snapshot for HSN Code 90278100 India exported ₹10.26 Crore worth of Mass spectrometers in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 90278100 ranked #5756 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90278100 ranks #5756 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #11 of 23. By trade surplus, it ranks #12153 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 90278100 exports The strongest single-year export movement for HSN Code 90278100 was recorded in FY 2023-24, when exports surged by 285.26% over the prior year. ### India records a trade deficit of ₹848.48 Crore in HSN Code 90278100 goods In FY 2024-25, India's imports of ₹858.74 Cr exceeded exports of ₹10.26 Cr, resulting in a trade deficit of ₹848.48 Crore — ranking #12153 of 12657 by surplus magnitude. ### HSN Code 90278100 contributes 0.35% of Sub-Chapter 9027 exports — ranked #11 Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90278100 ranks #11 by export value — accounting for 0.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.13% share (rank #7). ## 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 | | #11 | HSN Code 90278100: Mass spectrometers (this hsn code) | ₹10 Cr |