HSN Code 90314100
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors - other optical instruments and appliances: for inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors - other optical instruments and appliances: for inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices
When does this rate apply?
Use this HSN Code on tax invoices when supplying Measuring or checking instruments, appliances and machines, not specified or inc. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.