---
title: "9028 HSN Code | HSN Code for Gas, Liquid, Electricity Supply Meters in India"
description: "Know more about 9028 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9028 covering Gas, Liquid, Electricity Supply Meters."
canonical: "https://busy.in/hsn/sub-chapter-9028/"
---

# HSN Sub-chapter 9028: Gas, Liquid, Electricity Supply Meters

Gas, liquid or electricity supply or production meters, including calibrating meters therefor

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 |
| --- | --- |
| 90281000 | [Gas meters](https://busy.in/hsn/hsn-90281000/) |
| 90282000 | [Liquid Meters](https://busy.in/hsn/hsn-90282000/) |
| 90283010 | [Electricity meters for alternating current](https://busy.in/hsn/hsn-90283010/) |
| 90283090 | [Electricity meters (Other)](https://busy.in/hsn/hsn-90283090/) |
| 90289010 | [Parts and accessories : For electricity meters](https://busy.in/hsn/hsn-90289010/) |
| 90289090 | [Parts And Accessories \| Other](https://busy.in/hsn/hsn-90289090/) |

## Frequently asked questions

### What products are classified under HSN 9028

It includes Gas, Liquid, Electricity Supply Meters

### Any import/export nuance for Gas, Liquid, Electricity Supply Meters?

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 I claim ITC on inputs and services used for Gas, Liquid, Electricity Supply Meters?

If your outward supply of Gas, Liquid, Electricity Supply Meters is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### What should my invoice and records include for Gas, Liquid, Electricity Supply Meters?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### Do spares or accessories of Gas, Liquid, Electricity Supply Meters 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.

### Can reverse charge ever apply to transactions involving Gas, Liquid, Electricity Supply Meters?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Gas, Liquid, Electricity Supply Meters are forward charge. Check the current notifications for any special cases before deciding.

### Does MRP, weight or pack size change GST treatment for Gas, Liquid, Electricity Supply Meters?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

## India's trade performance: HSN Sub-Chapter 9028 (FY 2024-25)

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

- Exports: ₹1,039 Cr (+57.38% YoY) — 0.0281% of India's total exports
- Imports: ₹379 Cr (+4.66% YoY) — 0.0062% of India's total imports
- Trade balance: ₹660 Cr (Surplus); surplus rank #226 of 1233 sub-chapters
- Share of Chapter 90: 2.32% of its exports; import side 0.32%
- Rank within Chapter 90: #11 of 32 by export value; import-side #24

### Key metrics

- Export CAGR: -0.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #379 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +57.38% in FY 2024-25
- Contribution to Ch. 90: 2.32% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9028

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 | 1,099.00 | 0.0479% | — | 4.83% | 314.37 | 0.0088% | — | 0.47% | +784.63 | #280 |
| FY 2019-20 | 678.05 | 0.0307% | −38.30% | 2.84% | 402.61 | 0.0120% | +28.07% | 0.61% | +275.44 | #353 |
| FY 2020-21 | 490.16 | 0.0228% | −27.71% | 2.02% | 336.75 | 0.0116% | −16.36% | 0.53% | +153.41 | #429 |
| FY 2021-22 | 614.29 | 0.0196% | +25.32% | 2.07% | 337.38 | 0.0074% | +0.19% | 0.40% | +276.91 | #432 |
| FY 2022-23 | 666.23 | 0.0184% | +8.46% | 1.73% | 336.83 | 0.0059% | −0.16% | 0.36% | +329.40 | #443 |
| FY 2023-24 | 660.38 | 0.0183% | −0.88% | 1.60% | 362.19 | 0.0064% | +7.53% | 0.34% | +298.19 | #458 |
| FY 2024-25 | 1,039.30 | 0.0281% | +57.38% | 2.32% | 379.07 | 0.0062% | +4.66% | 0.32% | +660.23 | #379 |

- CAGR (7-year): exports -0.93%/yr, imports 3.17%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 9028 export-import analysis

### Export decline: -0.93% CAGR over 7 years

India's exports under HSN Sub-Chapter 9028 have declined at a compound annual rate of -0.93% over 7 fiscal years, falling from ₹1,099.00 Crore in FY 2018-19 to ₹1,039.30 Crore in FY 2024-25.

### HSN Sub-Chapter 9028 ranked #379 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9028 ranks #379 out of 1233 sub-chapters by total export value. Within Chapter 90, it ranks #11 of 32. By trade surplus, it ranks #226 of 1233.

### FY 2024-25 was the strongest growth year for HSN Sub-Chapter 9028 exports

The strongest single-year export movement for HSN Sub-Chapter 9028 was recorded in FY 2024-25, when exports surged by 57.38% over the prior year.

### India maintains a trade surplus of ₹660.23 Crore in HSN Sub-Chapter 9028 goods

In FY 2024-25, India's exports of ₹1,039.30 Cr exceeded imports of ₹379.07 Cr, resulting in a trade surplus of ₹660.23 Crore — ranking #226 of 1233 by surplus magnitude.

### Import growth of 3.17% CAGR signals stable import dependency for Gas, Liquid, Electricity Supply Meters

India's imports under HSN Sub-Chapter 9028 have grown at 3.17% CAGR, reaching ₹379.07 Crore in FY 2024-25.

### HSN Sub-Chapter 9028 contributes 2.32% of Chapter 90 exports — ranked #11

Among the 32 sub-chapters under Chapter 90, HSN Sub-Chapter 9028 ranks #11 by export value — accounting for 2.32% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.32% share (rank #24).

## 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 |
| #11 | HSN Sub-Chapter 9028: Gas, Liquid, Electricity Supply Meters (this hsn sub-chapter) | ₹1,039 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/) |
| 9026 | [Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) |
| 9027 | [Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/) |
| 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/) |