---
title: "HSN Code for Spectrum Resistance Meters (No Recorder) | HSN 90304000 GST Rate"
description: "Find HSN and GST Rates for 90304000 related to Spectrum Resistance Meters (No Recorder) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90304000/"
---

# HSN Code 90304000: Spectrum Resistance Meters (No Recorder)

- [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 9030: Radiation detectors](https://busy.in/hsn/sub-chapter-9030/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90304000 ?

It includes Parts and accessories : Other

### Can we claim ITC on inputs used to trade Spectrum Resistance Meters (No Recorder)?

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

### Do e‑way bill and e‑invoice apply for Spectrum Resistance Meters (No Recorder)?

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 Spectrum Resistance Meters (No Recorder)?

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.

### Any common misclassification issue with Spectrum Resistance Meters (No Recorder)?

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 Spectrum Resistance Meters (No Recorder) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Spectrum Resistance Meters (No Recorder); Nil for exempt items if applicable).

## India's trade performance: HSN Code 90304000 (FY 2024-25)

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

- Exports: ₹310 Cr (+7.80% YoY) — 0.0084% of India's total exports
- Imports: ₹1,869 Cr (−3.40% YoY) — 0.0308% of India's total imports
- Trade balance: −₹1,560 Cr (Deficit); surplus rank #12361 of 12657 HSN codes
- Share of Sub-Chapter 9030: 19.45% of its exports; import side 25.24%
- Rank within Sub-Chapter 9030: #2 of 26 by export value; import-side #1

### Key metrics

- Export CAGR: 16.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1399 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +113.63% in FY 2022-23
- Contribution to Sub-Ch. 9030: 19.45% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90304000

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. 9030 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9030 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 126.55 | 0.0055% | — | 17.18% | 1,275.84 | 0.0356% | — | 34.08% | −1,149.29 | #1759 |
| FY 2019-20 | 180.01 | 0.0082% | +42.24% | 23.00% | 1,530.38 | 0.0457% | +19.95% | 38.10% | −1,350.37 | #1410 |
| FY 2020-21 | 176.33 | 0.0082% | −2.04% | 19.62% | 1,586.82 | 0.0545% | +3.69% | 37.67% | −1,410.49 | #1488 |
| FY 2021-22 | 216.60 | 0.0069% | +22.84% | 17.97% | 1,781.28 | 0.0390% | +12.25% | 38.77% | −1,564.68 | #1579 |
| FY 2022-23 | 462.72 | 0.0128% | +113.63% | 28.26% | 2,184.57 | 0.0380% | +22.64% | 34.44% | −1,721.85 | #983 |
| FY 2023-24 | 287.32 | 0.0079% | −37.91% | 17.22% | 1,935.11 | 0.0345% | −11.42% | 28.14% | −1,647.79 | #1420 |
| FY 2024-25 | 309.74 | 0.0084% | +7.80% | 19.45% | 1,869.40 | 0.0308% | −3.40% | 25.24% | −1,559.66 | #1399 |

- CAGR (7-year): exports 16.09%/yr, imports 6.57%/yr (consistently Deficit)

## Key trade insights: HSN Code 90304000 export-import analysis

### Consistent export growth: 16.09% CAGR over 7 years

India's exports under HSN Code 90304000 have grown at a compound annual rate of 16.09% over 7 fiscal years, rising from ₹126.55 Crore in FY 2018-19 to ₹309.74 Crore in FY 2024-25.

### HSN Code 90304000 ranked #1399 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90304000 ranks #1399 out of 12657 HSN codes by total export value. Within Sub-Chapter 9030, it ranks #2 of 26. By trade surplus, it ranks #12361 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 90304000 exports

The strongest single-year export movement for HSN Code 90304000 was recorded in FY 2022-23, when exports surged by 113.63% over the prior year.

### India records a trade deficit of ₹1,559.66 Crore in HSN Code 90304000 goods

In FY 2024-25, India's imports of ₹1,869.40 Cr exceeded exports of ₹309.74 Cr, resulting in a trade deficit of ₹1,559.66 Crore — ranking #12361 of 12657 by surplus magnitude.

### Import growth of 6.57% CAGR signals stable import dependency for Spectrum Resistance Meters (No Recorder)

India's imports under HSN Code 90304000 have grown at 6.57% CAGR, reaching ₹1,869.40 Crore in FY 2024-25.

### HSN Code 90304000 contributes 19.45% of Sub-Chapter 9030 exports — ranked #2

Among the 26 HSN codes under Sub-Chapter 9030, HSN Code 90304000 ranks #2 by export value — accounting for 19.45% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 25.24% share (rank #1).

## Related HSN Codes in Sub-Chapter 9030

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90303390: Frequency Measuring Apparatus (No Recorder)](https://busy.in/hsn/hsn-90303390/) | ₹338 Cr |
| #2 | HSN Code 90304000: Spectrum Resistance Meters (No Recorder) (this hsn code) | ₹310 Cr |
| #3 | [HSN Code 90309090: Parts and accessories : Other](https://busy.in/hsn/hsn-90309090/) | ₹273 Cr |
| #4 | [HSN Code 90301000: Instruments for Measuring or Detecting Ionising Radiations](https://busy.in/hsn/hsn-90301000/) | ₹168 Cr |
| #5 | [HSN Code 90308990: Other instruments and apparatus : Other : Other](https://busy.in/hsn/hsn-90308990/) | ₹141 Cr |
| #6 | [HSN Code 90303310: Other Measuring Instruments (with Recorder)](https://busy.in/hsn/hsn-90303310/) | ₹80 Cr |
| #7 | [HSN Code 90302000: Oscilloscopes and oscillographs](https://busy.in/hsn/hsn-90302000/) | ₹72 Cr |
| #8 | [HSN Code 90303900: Multimeters (No Recorder)](https://busy.in/hsn/hsn-90303900/) | ₹50 Cr |
| #9 | [HSN Code 90308200: Semiconductor Test Equip.](https://busy.in/hsn/hsn-90308200/) | ₹43 Cr |
| #10 | [HSN Code 90303200: Multimeters with Recorder](https://busy.in/hsn/hsn-90303200/) | ₹41 Cr |