---
title: "9026 HSN Code | HSN Code for Liquids or Gas Measuring Instruments in India"
description: "Know more about 9026 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9026 covering Liquids or Gas Measuring Instruments."
canonical: "https://busy.in/hsn/sub-chapter-9026/"
---

# HSN Sub-chapter 9026: Liquids or Gas Measuring Instruments

Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032

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 |
| --- | --- |
| 90261010 | [Flow meters](https://busy.in/hsn/hsn-90261010/) |
| 90261020 | [For measuring or checking the flow or level of liquids: Level gauges](https://busy.in/hsn/hsn-90261020/) |
| 90261090 | [Measuring or checking liquid flow/level](https://busy.in/hsn/hsn-90261090/) |
| 90262000 | [Measuring or checking pressure](https://busy.in/hsn/hsn-90262000/) |
| 90268010 | [Other instruments or apparatus : Heat meters](https://busy.in/hsn/hsn-90268010/) |
| 90268090 | [Other Instruments Or Apparatus \| Other](https://busy.in/hsn/hsn-90268090/) |
| 90269000 | [Parts And Accessories](https://busy.in/hsn/hsn-90269000/) |

## Frequently asked questions

### What products are classified under HSN 9026

It includes Liquids or Gas Measuring Instruments

### How do I bill a kit or combo that includes Liquids or Gas Measuring Instruments?

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.

### Do spares or accessories of Liquids or Gas Measuring Instruments follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

### Any import/export nuance for Liquids or Gas Measuring Instruments?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Can reverse charge ever apply to transactions involving Liquids or Gas Measuring Instruments?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Liquids or Gas Measuring Instruments are forward charge. Check the current notifications for any special cases before deciding.

### Any special steps when selling Liquids or Gas Measuring Instruments through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

## India's trade performance: HSN Sub-Chapter 9026 (FY 2024-25)

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

- Exports: ₹2,825 Cr (+21.00% YoY) — 0.0763% of India's total exports
- Imports: ₹5,346 Cr (+15.39% YoY) — 0.0877% of India's total imports
- Trade balance: −₹2,521 Cr (Deficit); surplus rank #1055 of 1233 sub-chapters
- Share of Chapter 90: 6.31% of its exports; import side 4.57%
- Rank within Chapter 90: #7 of 32 by export value; import-side #8

### Key metrics

- Export CAGR: 12.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #210 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +21.00% in FY 2024-25
- Contribution to Ch. 90: 6.31% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9026

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 | 1,383.99 | 0.0603% | — | 6.08% | 1,990.23 | 0.0554% | — | 2.96% | −606.24 | #234 |
| FY 2019-20 | 1,416.53 | 0.0641% | +2.35% | 5.93% | 1,939.03 | 0.0578% | −2.57% | 2.96% | −522.50 | #228 |
| FY 2020-21 | 1,584.39 | 0.0737% | +11.85% | 6.54% | 2,555.47 | 0.0877% | +31.79% | 4.03% | −971.08 | #221 |
| FY 2021-22 | 1,861.14 | 0.0593% | +17.47% | 6.27% | 2,812.40 | 0.0615% | +10.05% | 3.33% | −951.26 | #237 |
| FY 2022-23 | 2,206.29 | 0.0609% | +18.55% | 5.72% | 3,633.80 | 0.0632% | +29.21% | 3.87% | −1,427.51 | #232 |
| FY 2023-24 | 2,334.74 | 0.0645% | +5.82% | 5.65% | 4,632.88 | 0.0825% | +27.49% | 4.33% | −2,298.14 | #226 |
| FY 2024-25 | 2,824.92 | 0.0763% | +21.00% | 6.31% | 5,346.10 | 0.0877% | +15.39% | 4.57% | −2,521.18 | #210 |

- CAGR (7-year): exports 12.63%/yr, imports 17.90%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9026 export-import analysis

### Consistent export growth: 12.63% CAGR over 7 years

India's exports under HSN Sub-Chapter 9026 have grown at a compound annual rate of 12.63% over 7 fiscal years, rising from ₹1,383.99 Crore in FY 2018-19 to ₹2,824.92 Crore in FY 2024-25.

### HSN Sub-Chapter 9026 ranked #210 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9026 ranks #210 out of 1233 sub-chapters by total export value. Within Chapter 90, it ranks #7 of 32. By trade surplus, it ranks #1055 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 9026 exports

The strongest single-year export movement for HSN Sub-Chapter 9026 was recorded in FY 2024-25, when exports surged by 21.00% over the prior year.

### India records a trade deficit of ₹2,521.18 Crore in HSN Sub-Chapter 9026 goods

In FY 2024-25, India's imports of ₹5,346.10 Cr exceeded exports of ₹2,824.92 Cr, resulting in a trade deficit of ₹2,521.18 Crore — ranking #1055 of 1233 by surplus magnitude.

### Import growth of 17.90% CAGR signals rising demand for Liquids or Gas Measuring Instruments

India's imports under HSN Sub-Chapter 9026 have grown at 17.90% CAGR, reaching ₹5,346.10 Crore in FY 2024-25.

### HSN Sub-Chapter 9026 contributes 6.31% of Chapter 90 exports — ranked #7

Among the 32 sub-chapters under Chapter 90, HSN Sub-Chapter 9026 ranks #7 by export value — accounting for 6.31% of the chapter's total exports in FY 2024-25. On the import side, it holds 4.57% share (rank #8).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 9016 | [Sensitive balances](https://busy.in/hsn/sub-chapter-9016/) |
| 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/) |
| 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/) |