---
title: "HSN Code for Instruments: Calorimeters | HSN 90278920 GST Rate"
description: "Find HSN and GST Rates for 90278920 related to Instruments: Calorimeters with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90278920/"
---

# HSN Code 90278920: Instruments: Calorimeters

- [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 : Other: Calorimeters | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90278920 ?

It includes Liquid Meters

### Does packaging or labelling change the GST for Instruments: Calorimeters?

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 Instruments: Calorimeters?

Under HSN 90278920, Instruments: Calorimeters attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Instruments: Calorimeters?

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 Instruments: Calorimeters is sold with other items?

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

### Can we claim ITC on inputs used to trade Instruments: Calorimeters?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 90278920 (FY 2024-25)

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

- Exports: < ₹1 Crore (−48.61% YoY) — 0.0000% of India's total exports
- Imports: ₹65 Cr (−20.99% YoY) — 0.0011% of India's total imports
- Trade balance: −₹64 Cr (Deficit); surplus rank #10434 of 12657 HSN codes
- Share of Sub-Chapter 9027: 0.03% of its exports; import side 0.39%
- Rank within Sub-Chapter 9027: #17 of 23 by export value; import-side #12

### Key metrics

- National export rank: #8501 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: −25.00% in FY 2023-24
- Contribution to Sub-Ch. 9027: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90278920

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 | 1.92 | 0.0001% | — | 0.13% | 46.92 | 0.0008% | — | 0.34% | −45.00 | #7477 |
| FY 2023-24 | 1.44 | 0.0000% | −25.00% | 0.08% | 81.77 | 0.0015% | +74.28% | 0.52% | −80.33 | #7900 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −48.61% | 0.03% | 64.61 | 0.0011% | −20.99% | 0.39% | −63.87 | #8501 |

## Key trade insights: HSN Code 90278920 export-import analysis

### Export snapshot for HSN Code 90278920

India exported ₹0.74 Crore worth of Instruments: Calorimeters in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 90278920 ranked #8501 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90278920 ranks #8501 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #17 of 23. By trade surplus, it ranks #10434 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 90278920 exports

The strongest single-year export movement for HSN Code 90278920 was recorded in FY 2023-24, when exports declined by 25.00% over the prior year.

### India records a trade deficit of ₹63.87 Crore in HSN Code 90278920 goods

In FY 2024-25, India's imports of ₹64.61 Cr exceeded exports of ₹0.74 Cr, resulting in a trade deficit of ₹63.87 Crore — ranking #10434 of 12657 by surplus magnitude.

### HSN Code 90278920 contributes 0.03% of Sub-Chapter 9027 exports — ranked #17

Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90278920 ranks #17 by export value — accounting for 0.03% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.39% share (rank #12).

## 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 |
| #17 | HSN Code 90278920: Instruments: Calorimeters (this hsn code) | < ₹1 Crore |