Temperature Controller HSN Code

Understanding the HSN Code for Temperature Controllers

Temperature controllers are indispensable devices across countless industries, from HVAC systems and industrial ovens to laboratory equipment, precisely maintaining desired temperature ranges. For businesses involved in the trade of these crucial components in India, understanding their correct HSN (Harmonized System of Nomenclature) code is vital for accurate GST (Goods and Services Tax) compliance. The classification hinges on whether the controller is a standalone measuring/controlling instrument or an integrated part of larger temperature-changing machinery.

Temperature Controller HSN Codes

The provided data contains several entries related to “temperature” but primarily focuses on machinery that changes or treats materials by changing temperature, rather than the standalone controllers themselves.

Machinery for Temperature Change and Treatment

A significant portion of the data falls under Chapter 84: Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. This chapter covers various types of equipment that involve temperature changes.

• HSN Code 8415: This heading covers “Air Conditioning Machines, Comprising A Motor-Driven Fan And Elements For Changing The Temperature And Humidity.”
  • Sub-headings like 84158390 (Other Air Conditioning Machines, not incorporating a refrigerating unit), 84151090 (Window or Wall Types, Self-Contained or Split System Air Conditioners), and the broader 8415 itself, all refer to complete air conditioning units. These contain temperature controls but are not the controllers themselves.
  • 84159000: This is for “Parts” of air conditioning machines. A temperature controller specifically designed as an integral part of an air conditioning unit could potentially fall here, attracting a 28% GST rate. All air conditioning machines under HSN 8415 have a 28% GST rate, effective from July 1, 2017.
• HSN Code 8419: This extensive heading covers “Machinery, Plant Or Laboratory Equipment, Whether Or Not Electrically Heated (Excluding Furnaces, Ovens And Other Equipment Of Heading 8514), For The Treatment Of Materials By A Process Involving A Change Of Temperature Such As Heating, Cooking, Roasting, etc.”
  • Numerous sub-headings like 84193200, 84198120, 84192010, 84194020, 84198940, 84198950, 84193900, 84198190, 84198970, 84195020, and the general 8419 all describe various types of machinery that perform temperature-changing processes (e.g., drying, sterilizing, distilling). These machines utilize temperature controllers but are not the controllers themselves.
  • All these machines under HSN 8419 consistently attract an 18% GST rate, effective from November 15, 2017, and July 1, 2017.

Crucial Insight for Standalone Temperature Controllers: The provided data does not explicitly list an HSN code for a standalone “Temperature Controller” that acts as a measuring, checking, or controlling instrument.

Typically, standalone temperature controllers (like PID controllers, thermostats, or digital temperature meters) would fall under Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.

More specifically, they would often be classified under:

• HSN 9032: For “Automatic regulating or controlling instruments and apparatus.” This is the most common HSN for electronic temperature controllers.
• HSN 9025: For “Hydrometers, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments.” If the “controller” is primarily a thermometer with an output for control, it might fit here.

These types of instruments generally carry an 18% GST rate.

Other “Temperature” Related HSN Codes (and what they mean)

The data also lists items with “temperature” that are unrelated to a control device:

• HSN Code 27075000, 27079100, 2707: These refer to “Oils And Other Products Of The Distillation Of High Temperature Coal Tar,” which are chemical products. They have an 18% GST rate.
• HSN Code 70023200: This is for “Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked – Tubes: Of Other Glass Having A Linear Coefficient Of Expansion Not Exceeding 5 X 10-6 Per Kelvin Within A Temperature Range Of 00C To 3000C.” This describes a specific type of glass tubing with temperature-related properties, not a controller. It has an 18% GST rate.
• HSN Code 0401: This is for “Fresh Milk And Pasteurised Milk… Excluding Ultra High Temperature (Uht) Milk,” which is a dairy product. It has a 0% GST rate.

Therefore, while the provided data is rich in items related to temperature change or treatment, it does not directly list the HSN code for a standalone “Temperature Controller.” For such a device, one would typically look to Chapter 90.