--- title: "HSN Code for Other instruments and apparatus : Other: Other | HSN 90278990 GST Rate" description: "Find HSN and GST Rates for 90278990 related to Other instruments and apparatus : Other: Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90278990/" --- # HSN Code 90278990: Other instruments and apparatus : Other: Other - [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: Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90278990 ? It includes Electricity meters (Other) ### How should mixed supplies be billed when Other instruments and apparatus : Other: Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other instruments and apparatus : Other: Other; Nil for exempt items if applicable). ### Any common misclassification issue with Other instruments and apparatus : Other: Other? 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 Other instruments and apparatus : Other: Other? 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 instruments and apparatus : Other: Other? Under HSN 90278990, Other instruments and apparatus : Other: Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other instruments and apparatus : Other: Other? 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. ### Can we claim ITC on inputs used to trade Other instruments and apparatus : Other: Other? 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 90278990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹393 Cr (−0.10% YoY) — 0.0107% of India's total exports - Imports: ₹2,855 Cr (+1.57% YoY) — 0.0470% of India's total imports - Trade balance: −₹2,462 Cr (Deficit); surplus rank #12455 of 12657 HSN codes - Share of Sub-Chapter 9027: 13.58% of its exports; import side 17.06% - Rank within Sub-Chapter 9027: #3 of 23 by export value; import-side #2 ### Key metrics - National export rank: #1204 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −0.10% in FY 2024-25 - Contribution to Sub-Ch. 9027: 13.58% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90278990 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 | 434.67 | 0.0120% | — | 28.98% | 2,701.69 | 0.0470% | — | 19.72% | −2,267.02 | #1030 | | FY 2023-24 | 393.52 | 0.0109% | −9.47% | 21.97% | 2,811.05 | 0.0501% | +4.05% | 17.92% | −2,417.53 | #1166 | | FY 2024-25 | 393.11 | 0.0107% | −0.10% | 13.58% | 2,855.10 | 0.0470% | +1.57% | 17.06% | −2,461.99 | #1204 | ## Key trade insights: HSN Code 90278990 export-import analysis ### Export snapshot for HSN Code 90278990 India exported ₹393.11 Crore worth of Other instruments and apparatus : Other: Other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 90278990 ranked #1204 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90278990 ranks #1204 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #3 of 23. By trade surplus, it ranks #12455 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90278990 exports The strongest single-year export movement for HSN Code 90278990 was recorded in FY 2024-25, when exports declined by 0.10% over the prior year. ### India records a trade deficit of ₹2,461.99 Crore in HSN Code 90278990 goods In FY 2024-25, India's imports of ₹2,855.10 Cr exceeded exports of ₹393.11 Cr, resulting in a trade deficit of ₹2,461.99 Crore — ranking #12455 of 12657 by surplus magnitude. ### HSN Code 90278990 contributes 13.58% of Sub-Chapter 9027 exports — ranked #3 Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90278990 ranks #3 by export value — accounting for 13.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 17.06% share (rank #2). ## 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 (this hsn code) | ₹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 |