Infrared thermometer HSN Code

Understanding the Infrared Thermometer HSN Code for GST

Infrared thermometers have become ubiquitous, from industrial settings for precise temperature monitoring of machinery to household use for quick, non-contact temperature checks. For businesses dealing with these advanced measuring instruments in India, knowing the correct Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance. The HSN code system provides a globally standardized method for classifying goods, simplifying trade and taxation.

Infrared thermometers are, at their core, instruments designed to measure temperature without physical contact, utilizing infrared radiation. As such, they fall under HSN Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. This chapter specifically covers a wide array of precision instruments.

Within HSN Chapter 90, the most relevant heading for thermometers, including infrared types, is 9025: “Hydrometers And Similar Floating Instruments, Thermometers, Pyrometers, Barometers, Hygrometers And Psychrometers, Recording Or Not, And Any Combination Of These Instruments.”

More specifically, infrared thermometers are typically classified under the following sub-codes within HSN 9025, depending on their precise description:

• 90251910: This code is often used for “Digital thermometers,” and infrared thermometers, being digital in nature, frequently fall here.
• 90251920: This code is for “Pyrometers,” which are instruments specifically designed to measure high temperatures, often remotely using infrared technology. Many industrial-grade infrared thermometers are classified here.
• 90251990: This is a general “Other” category for “Thermometers and pyrometers, not combined with other instruments (excluding liquid-filled thermometers for direct reading).”

The GST rate applicable to infrared thermometers under these HSN codes (90251910, 90251920, 90251990, etc.) is consistently 18%. This rate has been in effect since July 1, 2017, providing clear guidelines for businesses. While some medical devices might attract lower GST rates, general-purpose or industrial infrared thermometers are typically subject to 18%. It is important to distinguish between the various types of thermometers and their specific applications for accurate HSN classification.

Accurate HSN code identification is paramount for proper invoicing, timely GST returns, and avoiding any compliance issues.