--- title: "HSN Code for Liquid Surface Tension Instruments | HSN 90278930 GST Rate" description: "Find HSN and GST Rates for 90278930 related to Liquid Surface Tension Instruments with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90278930/" --- # HSN Code 90278930: Liquid Surface Tension 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 | | --- | --- | --- | --- | --- | | Other instruments and apparatus : Other: Instruments and apparatus for measuring the surface or interfocial tension of liquids | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90278930 ? It includes Electricity meters for alternating current ### How should mixed supplies be billed when Liquid Surface Tension Instruments is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Liquid Surface Tension Instruments; Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Liquid Surface Tension 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. ### Any common misclassification issue with Liquid Surface Tension Instruments? 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 Liquid Surface Tension 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. ### Can we claim ITC on inputs used to trade Liquid Surface Tension Instruments? 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 90278930 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹14 Cr (+11.45% YoY) — 0.0004% of India's total exports - Imports: ₹92 Cr (+59.66% YoY) — 0.0015% of India's total imports - Trade balance: −₹78 Cr (Deficit); surplus rank #10598 of 12657 HSN codes - Share of Sub-Chapter 9027: 0.47% of its exports; import side 0.55% - Rank within Sub-Chapter 9027: #9 of 23 by export value; import-side #10 ### Key metrics - National export rank: #5404 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +299.34% in FY 2023-24 - Contribution to Sub-Ch. 9027: 0.47% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90278930 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 | 3.04 | 0.0001% | — | 0.20% | 92.27 | 0.0016% | — | 0.67% | −89.23 | #6989 | | FY 2023-24 | 12.14 | 0.0003% | +299.34% | 0.68% | 57.34 | 0.0010% | −37.86% | 0.37% | −45.20 | #5470 | | FY 2024-25 | 13.53 | 0.0004% | +11.45% | 0.47% | 91.55 | 0.0015% | +59.66% | 0.55% | −78.02 | #5404 | ## Key trade insights: HSN Code 90278930 export-import analysis ### Export snapshot for HSN Code 90278930 India exported ₹13.53 Crore worth of Liquid Surface Tension Instruments in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 90278930 ranked #5404 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90278930 ranks #5404 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #9 of 23. By trade surplus, it ranks #10598 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 90278930 exports The strongest single-year export movement for HSN Code 90278930 was recorded in FY 2023-24, when exports surged by 299.34% over the prior year. ### India records a trade deficit of ₹78.02 Crore in HSN Code 90278930 goods In FY 2024-25, India's imports of ₹91.55 Cr exceeded exports of ₹13.53 Cr, resulting in a trade deficit of ₹78.02 Crore — ranking #10598 of 12657 by surplus magnitude. ### HSN Code 90278930 contributes 0.47% of Sub-Chapter 9027 exports — ranked #9 Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90278930 ranks #9 by export value — accounting for 0.47% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.55% share (rank #10). ## 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 (this hsn code) | ₹14 Cr | | #10 | [HSN Code 90275010: Photometers](https://busy.in/hsn/hsn-90275010/) | ₹13 Cr |