HSN Code 90312000: Test Benches

HSN Code 90312000 represents Test Benches under GST classification. This code helps businesses identify Test Benches correctly for billing, taxation, and trade. With HSN Code 90312000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Test Benches.

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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	9031	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors	Test benches	9%	9%	18%	0%

Description of goods

Test benches

Chapter

90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Sub Chapter

9031 – Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
90311000	Machines for balancing mechanical parts
90313000	Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors profile projectors
90314100	Other optical instruments and appliances : For inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices (including integrated circuits)
90314900	Other optical instruments and appliances : Other
90318000	Other instruments, appliances and machines
90319000	Parts and accessories

HSN Code 90311000

Machines for balancing mechanical parts

HSN Code 90313000

Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors profile projectors

HSN Code 90314100

Other optical instruments and appliances : For inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices (including integrated circuits)

HSN Code 90314900

Other optical instruments and appliances : Other

HSN Code 90318000

Other instruments, appliances and machines

HSN Code 90319000

Parts and accessories

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What products are classified under HSN 90312000 ?

It includes Manostats for Refrigeration & Air-Conditioning Applications

Do e‑way bill and e‑invoice apply for Test Benches?

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.

How should mixed supplies be billed when Test Benches is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Test Benches; Nil for exempt items if applicable).

Can we claim ITC on inputs used to trade Test Benches?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Any common misclassification issue with Test Benches?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How much GST applies to Test Benches?

Under HSN 90312000, Test Benches attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Test Benches?

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.

Important Disclaimer

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.

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