---
title: "HSN Code for Microtomes| Accessories | HSN 90279090 GST Rate"
description: "Find HSN and GST Rates for 90279090 related to Microtomes| Accessories with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90279090/"
---

# HSN Code 90279090: Microtomes| Accessories

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

## Frequently asked questions

### What products are classified under HSN 90279090 ?

It includes Revolution Counters & Speed Indicators

### Any common misclassification issue with Microtomes/ Accessories?

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/ Accessories?

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.

### Does packaging or labelling change the GST for Microtomes/ Accessories?

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 Microtomes/ Accessories?

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/ Accessories is sold with other items?

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

## India's trade performance: HSN Code 90279090 (FY 2024-25)

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

- Exports: ₹1,255 Cr (+133.79% YoY) — 0.0341% of India's total exports
- Imports: ₹3,340 Cr (+11.74% YoY) — 0.0550% of India's total imports
- Trade balance: −₹2,085 Cr (Deficit); surplus rank #12424 of 12657 HSN codes
- Share of Sub-Chapter 9027: 43.36% of its exports; import side 19.96%
- Rank within Sub-Chapter 9027: #1 of 23 by export value; import-side #1

### Key metrics

- Export CAGR: 37.86% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #432 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +133.79% in FY 2024-25
- Contribution to Sub-Ch. 9027: 43.36% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90279090

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 | 182.84 | 0.0080% | — | 21.72% | 2,187.26 | 0.0610% | — | 23.60% | −2,004.42 | #1404 |
| FY 2019-20 | 177.31 | 0.0081% | −3.02% | 23.84% | 1,922.66 | 0.0574% | −12.10% | 20.30% | −1,745.35 | #1427 |
| FY 2020-21 | 200.95 | 0.0093% | +13.33% | 25.78% | 2,080.25 | 0.0714% | +8.20% | 22.66% | −1,879.30 | #1355 |
| FY 2021-22 | 244.21 | 0.0078% | +21.53% | 25.99% | 2,389.05 | 0.0523% | +14.84% | 20.55% | −2,144.84 | #1461 |
| FY 2022-23 | 414.51 | 0.0114% | +69.74% | 27.63% | 2,765.11 | 0.0481% | +15.74% | 20.18% | −2,350.60 | #1072 |
| FY 2023-24 | 536.99 | 0.0148% | +29.55% | 29.98% | 2,989.28 | 0.0532% | +8.11% | 19.05% | −2,452.29 | #902 |
| FY 2024-25 | 1,255.41 | 0.0341% | +133.79% | 43.36% | 3,340.35 | 0.0550% | +11.74% | 19.96% | −2,084.94 | #432 |

- CAGR (7-year): exports 37.86%/yr, imports 7.31%/yr (consistently Deficit)

## Key trade insights: HSN Code 90279090 export-import analysis

### Consistent export growth: 37.86% CAGR over 7 years

India's exports under HSN Code 90279090 have grown at a compound annual rate of 37.86% over 7 fiscal years, rising from ₹182.84 Crore in FY 2018-19 to ₹1,255.41 Crore in FY 2024-25.

### HSN Code 90279090 ranked #432 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90279090 ranks #432 out of 12657 HSN codes by total export value. Within Sub-Chapter 9027, it ranks #1 of 23. By trade surplus, it ranks #12424 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 90279090 exports

The strongest single-year export movement for HSN Code 90279090 was recorded in FY 2024-25, when exports surged by 133.79% over the prior year.

### India records a trade deficit of ₹2,084.94 Crore in HSN Code 90279090 goods

In FY 2024-25, India's imports of ₹3,340.35 Cr exceeded exports of ₹1,255.41 Cr, resulting in a trade deficit of ₹2,084.94 Crore — ranking #12424 of 12657 by surplus magnitude.

### Import growth of 7.31% CAGR signals stable import dependency for Microtomes| Accessories

India's imports under HSN Code 90279090 have grown at 7.31% CAGR, reaching ₹3,340.35 Crore in FY 2024-25.

### HSN Code 90279090 contributes 43.36% of Sub-Chapter 9027 exports — ranked #1

Among the 23 HSN codes under Sub-Chapter 9027, HSN Code 90279090 ranks #1 by export value — accounting for 43.36% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.96% share (rank #1).

## 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 (this hsn code) | ₹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 |