--- title: "HSN Code for Microtomes & Parts | HSN 90279010 GST Rate" description: "Find HSN and GST Rates for 90279010 related to Microtomes & Parts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90279010/" --- # HSN Code 90279010: Microtomes & Parts - [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 | | --- | --- | --- | --- | --- | | Microtomes; parts and accessories : Microtomes, including parts and accessories thereof | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90279010 ? It includes Parts and accessories : For electricity meters ### Any common misclassification issue with Microtomes & Parts? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Microtomes & Parts? 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 Microtomes & Parts? Under HSN 90279010, Microtomes & Parts attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Microtomes & Parts? 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 Microtomes & Parts is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Microtomes & Parts; Nil for exempt items if applicable). ### Does packaging or labelling change the GST for Microtomes & Parts? 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. ## India's trade performance: HSN Code 90279010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (−53.84% YoY) — 0.0002% of India's total exports - Imports: ₹38 Cr (−7.21% YoY) — 0.0006% of India's total imports - Trade balance: −₹32 Cr (Deficit); surplus rank #9901 of 12657 HSN codes - Share of Sub-Chapter 9027: 0.19% of its exports; import side 0.23% - Rank within Sub-Chapter 9027: #12 of 23 by export value; import-side #14 ### Key metrics - Export CAGR: -3.39% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6480 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +117.06% in FY 2019-20 - Contribution to Sub-Ch. 9027: 0.19% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90279010 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 | 6.80 | 0.0003% | — | 0.81% | 38.28 | 0.0011% | — | 0.41% | −31.48 | #5461 | | FY 2019-20 | 14.76 | 0.0007% | +117.06% | 1.98% | 42.51 | 0.0013% | +11.05% | 0.45% | −27.75 | #4517 | | FY 2020-21 | 5.08 | 0.0002% | −65.58% | 0.65% | 31.18 | 0.0011% | −26.65% | 0.34% | −26.10 | #5920 | | FY 2021-22 | 9.63 | 0.0003% | +89.57% | 1.03% | 48.36 | 0.0011% | +55.10% | 0.42% | −38.73 | #5533 | | FY 2022-23 | 11.46 | 0.0003% | +19.00% | 0.76% | 51.18 | 0.0009% | +5.83% | 0.37% | −39.72 | #5437 | | FY 2023-24 | 11.98 | 0.0003% | +4.54% | 0.67% | 40.66 | 0.0007% | −20.55% | 0.26% | −28.68 | #5490 | | FY 2024-25 | 5.53 | 0.0002% | −53.84% | 0.19% | 37.73 | 0.0006% | −7.21% | 0.23% | −32.20 | #6480 | - CAGR (7-year): exports -3.39%/yr, imports -0.24%/yr (consistently Deficit) ## Key trade insights: HSN Code 90279010 export-import analysis ### Export decline: -3.39% CAGR over 7 years India's exports under HSN Code 90279010 have declined at a compound annual rate of -3.39% over 7 fiscal years, falling from ₹6.80 Crore in FY 2018-19 to ₹5.53 Crore in FY 2024-25. ### HSN Code 90279010 ranked #6480 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90279010 ranks #6480 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #12 of 23. By trade surplus, it ranks #9901 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 90279010 exports The strongest single-year export movement for HSN Code 90279010 was recorded in FY 2019-20, when exports surged by 117.06% over the prior year. ### India records a trade deficit of ₹32.20 Crore in HSN Code 90279010 goods In FY 2024-25, India's imports of ₹37.73 Cr exceeded exports of ₹5.53 Cr, resulting in a trade deficit of ₹32.20 Crore — ranking #9901 of 12657 by surplus magnitude. ### Import growth of -0.24% CAGR signals stable import dependency for Microtomes & Parts India's imports under HSN Code 90279010 have grown at -0.24% CAGR, reaching ₹37.73 Crore in FY 2024-25. ### HSN Code 90279010 contributes 0.19% of Sub-Chapter 9027 exports — ranked #12 Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90279010 ranks #12 by export value — accounting for 0.19% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.23% share (rank #14). ## 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 | | #12 | HSN Code 90279010: Microtomes & Parts (this hsn code) | ₹6 Cr |