---
title: "9016 HSN Code | HSN Code for Sensitive balances in India"
description: "Know more about 9016 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9016 covering Sensitive balances."
canonical: "https://busy.in/hsn/sub-chapter-9016/"
---

# HSN Sub-chapter 9016: Sensitive balances

Balances of a sensitivity of 5 cg or better, with or without weights

Part of [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 90160010 | [Electric Balances (Sensitivity ≥5cg)](https://busy.in/hsn/hsn-90160010/) |
| 90160020 | [Other Balances (Sensitivity of 5 cg or Better)](https://busy.in/hsn/hsn-90160020/) |
| 90160090 | [Parts for Balances (Sensitivity of 5 cg or Better)](https://busy.in/hsn/hsn-90160090/) |

## Frequently asked questions

### What products are classified under HSN 9016

It includes Sensitive balances

### What are the e‑way bill and e‑invoice points while moving Sensitive balances?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Can reverse charge ever apply to transactions involving Sensitive balances?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Sensitive balances are forward charge. Check the current notifications for any special cases before deciding.

### How should I document Sensitive balances sent for job work?

Use a delivery challan for sending Sensitive balances to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### If I repair and return Sensitive balances, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### How do I bill a kit or combo that includes Sensitive balances?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

## India's trade performance: HSN Sub-Chapter 9016 (FY 2024-25)

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

- Exports: ₹20 Cr (+3.95% YoY) — 0.0005% of India's total exports
- Imports: ₹303 Cr (+20.21% YoY) — 0.0050% of India's total imports
- Trade balance: −₹283 Cr (Deficit); surplus rank #817 of 1233 sub-chapters
- Share of Chapter 90: 0.05% of its exports; import side 0.26%
- Rank within Chapter 90: #30 of 32 by export value; import-side #27

### Key metrics

- Export CAGR: 9.78% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1002 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +62.50% in FY 2022-23
- Contribution to Ch. 90: 0.05% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9016

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 Ch. 90 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 90 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 11.58 | 0.0005% | — | 0.05% | 158.75 | 0.0044% | — | 0.24% | −147.17 | #998 |
| FY 2019-20 | 11.09 | 0.0005% | −4.23% | 0.05% | 145.91 | 0.0043% | −8.09% | 0.22% | −134.82 | #996 |
| FY 2020-21 | 5.92 | 0.0003% | −46.62% | 0.02% | 157.57 | 0.0054% | +7.99% | 0.25% | −151.65 | #1031 |
| FY 2021-22 | 8.72 | 0.0003% | +47.30% | 0.03% | 211.75 | 0.0046% | +34.38% | 0.25% | −203.03 | #1030 |
| FY 2022-23 | 14.17 | 0.0004% | +62.50% | 0.04% | 255.08 | 0.0044% | +20.46% | 0.27% | −240.91 | #1012 |
| FY 2023-24 | 19.50 | 0.0005% | +37.61% | 0.05% | 251.90 | 0.0045% | −1.25% | 0.24% | −232.40 | #999 |
| FY 2024-25 | 20.27 | 0.0005% | +3.95% | 0.05% | 302.80 | 0.0050% | +20.21% | 0.26% | −282.53 | #1002 |

- CAGR (7-year): exports 9.78%/yr, imports 11.36%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9016 export-import analysis

### Consistent export growth: 9.78% CAGR over 7 years

India's exports under HSN Sub-Chapter 9016 have grown at a compound annual rate of 9.78% over 7 fiscal years, rising from ₹11.58 Crore in FY 2018-19 to ₹20.27 Crore in FY 2024-25.

### HSN Sub-Chapter 9016 ranked #1002 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9016 ranks #1002 out of 1233 sub-chapters by total export value. Within Chapter 90, it ranks #30 of 32. By trade surplus, it ranks #817 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 9016 exports

The strongest single-year export movement for HSN Sub-Chapter 9016 was recorded in FY 2022-23, when exports surged by 62.50% over the prior year.

### India records a trade deficit of ₹282.53 Crore in HSN Sub-Chapter 9016 goods

In FY 2024-25, India's imports of ₹302.80 Cr exceeded exports of ₹20.27 Cr, resulting in a trade deficit of ₹282.53 Crore — ranking #817 of 1233 by surplus magnitude.

### Import growth of 11.36% CAGR signals rising demand for Sensitive balances

India's imports under HSN Sub-Chapter 9016 have grown at 11.36% CAGR, reaching ₹302.80 Crore in FY 2024-25.

### HSN Sub-Chapter 9016 contributes 0.05% of Chapter 90 exports — ranked #30

Among the 32 sub-chapters under Chapter 90, HSN Sub-Chapter 9016 ranks #30 by export value — accounting for 0.05% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.26% share (rank #27).

## Related Sub-Chapters in Chapter 90

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9018: Medical instruments](https://busy.in/hsn/sub-chapter-9018/) | ₹12,199 Cr |
| #2 | [HSN Sub-Chapter 9001: Optical components](https://busy.in/hsn/sub-chapter-9001/) | ₹4,088 Cr |
| #3 | [HSN Sub-Chapter 9021: Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/) | ₹3,924 Cr |
| #4 | [HSN Sub-Chapter 9032: Automatic regulating instruments](https://busy.in/hsn/sub-chapter-9032/) | ₹3,199 Cr |
| #5 | [HSN Sub-Chapter 9022: Apparatus based on X-rays](https://busy.in/hsn/sub-chapter-9022/) | ₹3,151 Cr |
| #6 | [HSN Sub-Chapter 9027: Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/) | ₹2,895 Cr |
| #7 | [HSN Sub-Chapter 9026: Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) | ₹2,825 Cr |
| #8 | [HSN Sub-Chapter 9031: Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) | ₹2,742 Cr |
| #9 | [HSN Sub-Chapter 9030: Radiation detectors](https://busy.in/hsn/sub-chapter-9030/) | ₹1,592 Cr |
| #10 | [HSN Sub-Chapter 9015: Surveying, geophysical instruments](https://busy.in/hsn/sub-chapter-9015/) | ₹1,512 Cr |
| #30 | HSN Sub-Chapter 9016: Sensitive balances (this hsn sub-chapter) | ₹20 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9001 | [Optical components](https://busy.in/hsn/sub-chapter-9001/) |
| 9002 | [Optical elements and fittings](https://busy.in/hsn/sub-chapter-9002/) |
| 9003 | [Spectacle frames and parts](https://busy.in/hsn/sub-chapter-9003/) |
| 9004 | [Corrective spectacles](https://busy.in/hsn/sub-chapter-9004/) |
| 9005 | [Binoculars & optical telescopes](https://busy.in/hsn/sub-chapter-9005/) |
| 9006 | [Cameras & Flash Equipment](https://busy.in/hsn/sub-chapter-9006/) |
| 9007 | [Cinematographic cameras](https://busy.in/hsn/sub-chapter-9007/) |
| 9008 | [Image projectors & enlargers](https://busy.in/hsn/sub-chapter-9008/) |
| 9010 | [Photographic laboratory equipment](https://busy.in/hsn/sub-chapter-9010/) |
| 9011 | [Compound optical microscopes](https://busy.in/hsn/sub-chapter-9011/) |
| 9012 | [Non-optical microscopes](https://busy.in/hsn/sub-chapter-9012/) |
| 9013 | [Lasers & optical instruments](https://busy.in/hsn/sub-chapter-9013/) |
| 9014 | [Knotted carpets & coverings](https://busy.in/hsn/sub-chapter-9014/) |
| 9015 | [Surveying, geophysical instruments](https://busy.in/hsn/sub-chapter-9015/) |
| 9017 | [Mathematical calculating instruments](https://busy.in/hsn/sub-chapter-9017/) |
| 9018 | [Medical instruments](https://busy.in/hsn/sub-chapter-9018/) |
| 9019 | [Therapeutic apparatus](https://busy.in/hsn/sub-chapter-9019/) |
| 9020 | [Breathing appliances & gas masks](https://busy.in/hsn/sub-chapter-9020/) |
| 9021 | [Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/) |
| 9022 | [Apparatus based on X-rays](https://busy.in/hsn/sub-chapter-9022/) |
| 9023 | [Demonstration Instruments](https://busy.in/hsn/sub-chapter-9023/) |
| 9024 | [Machines for material hardness testing](https://busy.in/hsn/sub-chapter-9024/) |
| 9025 | [Thermometers, Barometers, Hygrometers](https://busy.in/hsn/sub-chapter-9025/) |
| 9026 | [Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) |
| 9027 | [Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/) |
| 9028 | [Gas, Liquid, Electricity Supply Meters](https://busy.in/hsn/sub-chapter-9028/) |
| 9029 | [Taximeters and counters](https://busy.in/hsn/sub-chapter-9029/) |
| 9030 | [Radiation detectors](https://busy.in/hsn/sub-chapter-9030/) |
| 9031 | [Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) |
| 9032 | [Automatic regulating instruments](https://busy.in/hsn/sub-chapter-9032/) |
| 9033 | [Machine Parts](https://busy.in/hsn/sub-chapter-9033/) |