Micrometer HSN Code

Understanding the Micrometer HSN Code for GST Compliance

The micrometer, a precision instrument essential for accurate measurements in various industries, holds a specific place within the Harmonized System of Nomenclature (HSN) for Goods and Services Tax (GST). When dealing with micrometers, it’s crucial to understand their proper HSN classification to ensure accurate tax filings.

Primarily, micrometers are categorized under Chapter 90 of the HSN, which covers “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.” More specifically, micrometers, along with calipers and gauges, are grouped under HSN subheading 901730. Within this, a common HSN code for micrometers is 90173010, specifically designated for “Micro-meters and calipers.” These instruments typically attract an 18% GST rate.

However, the term “micrometer” can also appear in other contexts, particularly when referring to micro-sized particles or materials. For instance, “Polymers Of Vinyl Chloride… in the form of expansible beads of a diameter of 4 micrometers or more but not more than 20 micrometers” fall under Chapter 39 (Plastics and articles thereof), with HSN code 39045010. While this isn’t a measuring instrument, it’s important to differentiate. This specific plastic material also has an 18% GST rate.

Therefore, when classifying a “micrometer” for GST purposes, always consider whether you are dealing with the precision measuring instrument or a material defined by its microscopic size. The context dictates the correct HSN code and ensures compliance.