Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes. Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 9027 | Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis Notification 9/2025-CT(R), Schedule I, S.No. 489 |
| 18%9% + 9% | 9027 | Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes [other than instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis] Notification 9/2025-CT(R), Schedule II, S.No. 576 |
| Entries for the whole of Chapter 90 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 90 | Coronary stents and coronary stent systems for use with cardiac catheters Notification 9/2025-CT(R), Schedule I, S.No. 473 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Artificial kidney Notification 9/2025-CT(R), Schedule I, S.No. 474 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Blood glucose monitoring system (Glucometer) and test strips Notification 9/2025-CT(R), Schedule I, S.No. 475 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Patent Ductus Arteriosus / Atrial Septal Defect occlusion device Notification 9/2025-CT(R), Schedule I, S.No. 476 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs Notification 9/2025-CT(R), Schedule I, S.No. 477 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule List 1 appended to Schedule I (see S.No. 478) (22)
|
| 5%2.5% + 2.5% | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney Notification 9/2025-CT(R), Schedule I, S.No. 479 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 9027 in the GSTN HSN master (31 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 9027 10 | GAS OR SMOKE ANALYSIS APPARATUS | – | |
| 9027 10 00 | GAS OR SMOKE ANALYSIS APPARATUS | – | Save |
| 9027 20 | CHROMATOGRAPHS AND ELECTROPHORESIS INSTRUMENTS | – | |
| 9027 20 00 | CHROMATOGRAPHS AND ELECTROPHORESIS INSTRUMENTS | – | Save |
| 9027 30 | SPECTROMETERS, SPECTROPHOTOMETERS AND SPECTROGRAPHS USING OPTICAL RADIATIONS (UV, VISIBLE, IR) : | – | |
| 9027 30 10 | SPECTROMETERS | – | Save |
| 9027 30 20 | SPECTROPHOTOMETERS | – | Save |
| 9027 30 90 | OTHER | – | Save |
| 9027 40 00 | INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES EXPOSURE METERS | – | Save |
| 9027 50 | OTHER INSTRUMENTS AND APPARATUS USING OPTICAL RADIATIONS (UV, VISIBLE, IR) : | – | |
| 9027 50 10 | PHOTOMETERS | – | Save |
| 9027 50 20 | REFRACTOMETERS | – | Save |
| 9027 50 30 | POLARIMETERS | – | Save |
| 9027 50 90 | OTHER | – | Save |
| 9027 80 | Other instruments and apparatus | – | |
| 9027 80 10 | INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES - OTHER INSTRUMENTS AND APPARATUS: VISCOMETERS | – | Save |
| 9027 80 20 | INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES - OTHER INSTRUMENTS AND APPARATUS: CALORIMETERS | – | Save |
| 9027 80 30 | INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES - OTHER INSTRUMENTS AND APPARATUS: INSTRUMENTS AND APPARATUS FOR MEASURING THE SURFACE OR INTERFOCIAL TENSION OF LIQUIDS | – | Save |
| 9027 80 40 | INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES - OTHER INSTRUMENTS AND APPARATUS: NUCLEAR MAGNETIC RESONANCE INSTRUMENTS | – | Save |
| 9027 80 90 | INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES - OTHER INSTRUMENTS AND APPARATUS: OTHER | – | Save |
| 9027 81 | MASS SPECTROMETERES | – | |
| 9027 81 00 | MASS SPECTROMETERES | – | Save |
| 9027 89 | OTHER: | – | |
| 9027 89 10 | VISCOMETERS | – | Save |
| 9027 89 20 | CALORIMETERS | – | Save |
| 9027 89 30 | INSTRUMENTS AND APPARATUS FOR MEASURING THE SURFACE OR INTERFOCIAL TENSION OF LIQUIDS | – | Save |
| 9027 89 90 | OTHER | – | Save |
| 9027 90 | MICROTOMES: PARTS AND ACCESSORIES: | – | |
| 9027 90 10 | MICROTOMES, INCLUDING PARTS AND ACCESSORIES THEREOF | – | Save |
| 9027 90 20 | PRINTED CIRCUIT ASSEMBLIES FOR TE GOODS OF SUB-HEADING 9027 79 | – | Save |
| 9027 90 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (9027) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
