What products are classified under HSN 90173010 ?
It includes Parts And Accessories
HSN Code 90173010 represents Micrometers, calipers under GST classification. This code helps businesses identify Micrometers, calipers correctly for billing, taxation, and trade. With HSN Code 90173010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Micrometers, calipers.
HSN Code 90173010 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | 9017 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter | Micrometers, calipers and gauges : Micro-meters and calipers | 9% | 9% | 18% | 0% |
Description of goods
Micrometers, calipers and gauges : Micro-meters and calipers
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9017 – Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
Micrometers, calipers does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Drafting tables and machines, whether or not automatic | |
| Other drawing, marking-out or mathematical calculating instruments : Drawing and marking-out instruments | |
| Other drawing, marking-out or mathematical calculating instruments : Mathematical calculating instruments | |
| Other drawing, marking-out or mathematical calculating instruments : Pantograph | |
| Other drawing, marking-out or mathematical calculating instruments : Other | |
| Micrometers, calipers and gauges : Gauges : Plug | |
| Micrometers, calipers and gauges : Gauges : Ring | |
| Micrometers, calipers and gauges : Gauges : Slip | |
| Micrometers, calipers and gauges : Gauges : Other | |
| Other instruments : Measuring rods and tapes and divided scales | |
| Other instruments : Other | |
| Parts and accessories |
Drafting tables and machines, whether or not automatic
Other drawing, marking-out or mathematical calculating instruments : Drawing and marking-out instruments
Other drawing, marking-out or mathematical calculating instruments : Mathematical calculating instruments
Other drawing, marking-out or mathematical calculating instruments : Pantograph
Other drawing, marking-out or mathematical calculating instruments : Other
Micrometers, calipers and gauges : Gauges : Plug
Micrometers, calipers and gauges : Gauges : Ring
Micrometers, calipers and gauges : Gauges : Slip
Micrometers, calipers and gauges : Gauges : Other
Other instruments : Measuring rods and tapes and divided scales
Other instruments : Other
Parts and accessories
It includes Parts And Accessories
Under HSN 90173010, Micrometers, calipers attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Micrometers, calipers; Nil for exempt items if applicable).
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.