Gauge HSN Code

Understanding the “Gauge” HSN Code for GST Compliance

For businesses in India dealing with “gauges,” understanding the correct HSN (Harmonized System of Nomenclature) code is paramount for accurate GST compliance and seamless trade operations. The term “gauge” refers to a wide array of measuring instruments, and its classification heavily depends on what it measures and its specific application. Let’s explore the relevant HSN codes and GST rates.

The “Gauge” HSN Code and GST Rate

The HSN classification for “gauges” primarily falls under Chapter 90, which covers “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.” The specific HSN code depends on the type of gauge and its intended use.

Based on the provided data, here are the key HSN codes associated with “gauges”:

• For Instruments and Apparatus for Measuring or Checking Flow, Level, Pressure, or Other Variables of Liquids or Gases (e.g., Level Gauges, Manometers): These types of gauges are broadly covered under various HSN codes within 9026. This includes:
  • 90268090: This is a general “other” category for such instruments.
  • 90262000: Specifically for “Instruments And Apparatus For Measuring Or Checking Pressure Or Other Variables Of Liquids Or Gases.”
  • 90261090, 90261010, 90261020: These are specific sub-headings for measuring flow or level.
  • 90268010: Another specific sub-heading for other variables. All these HSN codes under 9026 for measuring or checking variables of liquids or gases consistently attract an 18% GST rate, effective from July 1, 2017.
• For Micrometers, Calipers, and Gauges (Precision Measuring Tools): The HSN code for these general precision measuring instruments is 901730. The data specifically lists 901730 with an 18% GST rate, effective from July 1, 2017. This category typically includes feeler gauges, thread gauges, bore gauges, etc., used for precise dimensional measurement.
• For Surgical Gauges (Medical/Surgical Instruments): The HSN code is 90189024. This falls under “Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments – Other Instruments And Appliances: – Surgical Tools: Chisel, Gauges, Ele[ctro-surgical instruments].” These surgical gauges attract a 12% GST rate, effective from July 1, 2017.

Why HSN Codes are Essential for Your Gauge Business

Accurate HSN code classification is fundamental for several reasons:

• GST Compliance: The HSN code directly determines the applicable GST rate, ensuring businesses charge and remit the correct amount of tax to the government.
• Seamless Trade: HSN codes provide a universal language for goods, simplifying customs procedures for both domestic and international trade, reducing delays and errors.
• Avoiding Penalties: Using the wrong HSN code can lead to penalties, fines, and complications during tax audits.
• Market Analysis: Correct classification helps in understanding market trends and competitive landscapes for specific types of gauges.