Biometric HSN Code

Understanding the HSN Code for Biometric Devices

The HSN classification for biometric devices can sometimes be a bit nuanced, as these devices perform diverse functions. However, broadly, most biometric devices fall under Chapter 85 of the HSN, which covers “Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.”

While the provided data specifically mentions HSN 85311020 for “Electric Sound Or Visual Signalling Apparatus (For Example, Bells, Sirens, Indicator Panels, Burglar Or Fire Alarms): Fire Alarm,” it’s important to note that this is a specific sub-classification. Biometric devices, depending on their primary function, can fall under several other HSN codes within Chapter 85.

For instance, many biometric devices that function as automatic data processing machines, input/output units, or other machines having individual functions not specified elsewhere, typically fall under:

• HSN 8543: “Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.” Within this, codes like 85437099 are frequently used for biometric access control systems and time & attendance machines.
• HSN 8471: This chapter covers “Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data on to data media in coded form and machines for processing such data, not elsewhere specified or included.” Biometric readers, such as fingerprint scanners and iris scanners, are often classified under subheadings like 84716050 (for scanners) or 84716090 (for other input units).

The specific HSN code depends on the device’s primary function and technical characteristics. For example, a simple fingerprint scanner might fall under 8471, while a complete biometric access control system with processing capabilities might be classified under 8543.

The GST Rate for Biometric Devices

Based on the provided data and general GST classifications for electrical and electronic goods, biometric devices typically attract a GST rate of 18%. This rate applies to goods falling under HSN 8531 and generally extends to other relevant HSN codes for electronic and electrical apparatus within Chapter 85, such as 8543 and 8471.

The 18% GST rate for such items became effective on November 15, 2017, indicating a revision from potentially higher rates that might have been applicable earlier (e.g., 28% for some items).

Businesses should always refer to the latest GST notifications and consult with tax professionals to ensure they apply the most accurate HSN code and GST rate for their specific biometric products.