Sensor HSN Code

Understanding HSN Codes for Sensors and GST

Sensors are the unsung heroes of modern technology, converting physical parameters into electrical signals that drive everything from smartphones to industrial automation. Given the vast array of sensor types and applications, accurately classifying them under the Harmonized System of Nomenclature (HSN) for Goods and Services Tax (GST) purposes can be complex. The provided data, though limited, offers a glimpse into some relevant HSN categories.

The Sensor HSN Codes

The data provided highlights a few HSN codes that might be relevant to sensors, but it’s important to understand their context:

• 90309090 (Optical, photographic, cinematographic, measuring… instruments): This HSN code covers “Oscilloscopes, Spectrum Analysers And Other Instruments And Apparatus For Measuring Or Checking Electrical Quantities… Instruments And Apparatus For Measuring Or Detecting Alpha, Beta, Gamma, X-Ray, Cosmic Or Other Ionising Radiations – Parts And Accessories.” While it includes “detecting” and “measuring instruments,” it primarily points to parts and accessories of broader measuring equipment. A sensor that is a component of such an instrument could fall here, but it’s not a direct “sensor” HSN.
  • This HSN is subject to an 18% GST rate, effective from July 1, 2017.
• 85365090 (Electrical apparatus for switching or protecting…): This HSN code refers to “Electrical Apparatus For Switching Or Protecting Electrical Circuits, Or For Making Connections To Or In Electrical Circuits (For Example, Switches, Relays, Fuses, Surge Suppressors, Plugs, Sockets, Lamp-Holders, Junction Boxes), For A Voltage Not Exceeding 1,000 Volts – Other Switches.” While some sensors might incorporate switching functions, this code is more about electrical switching apparatus than the sensor itself.
  • This HSN is subject to an 18% GST rate, effective from November 15, 2017 (originally July 1, 2017).

Other data entries like “Linseed Oil” (15151910) are entirely unrelated to sensors.

Where do actual sensors fit?

Based on broader HSN principles and common industry practice, sensors are typically classified under:

• Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.
  • Many common sensors (e.g., temperature, pressure, proximity, optical, level sensors) fall under 9031 (Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors). More specifically, 90318000 (“Other instruments, appliances and machines”) is a widely used HSN for various types of sensors that perform a measuring or checking function.
  • Some specialized sensors might fall under 9025 (Hydrometers… thermometers, pyrometers, barometers, hygrometers and psychrometers…) if they are specifically designed for measuring temperature, humidity, etc.
  • Sensors acting as automatic regulating or controlling instruments would go under 9032 (Automatic regulating or controlling instruments and apparatus).
• Chapter 85: 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.
  • Certain types of sensors, especially those that are primarily “electrical apparatus having individual functions, not specified or included elsewhere,” might fall under 8543 (Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter), often in the residual category like 85437099 or 85439000 for parts.

Crucial Note: The classification of a sensor heavily depends on its specific function, the physical quantity it measures, and whether it is a standalone measuring instrument or a component/part of a larger system.

Understanding the GST Rate for Sensors

While the provided data gives an 18% GST rate for the HSN codes 90309090 and 85365090, which may apply to certain sensor-related components or simple electrical apparatus:

• Most sensors, falling under HSN codes like 9031, 9025, or 9032, generally attract an 18% GST rate. This is a common rate for electronic components, measuring instruments, and industrial goods in India.

However, specific types of sensors, especially if they are part of a larger exempted or lower-taxed system (e.g., for certain medical devices or renewable energy equipment), might have different implications. Always consult the latest GST notifications.