What products are classified under HSN 90321010 ?
It includes Parts And Accessories
HSN Code 90321010 represents Thermostats for Refrigerating & Air-Conditioning Appliances under GST classification. This code helps businesses identify Thermostats for Refrigerating & Air-Conditioning Appliances correctly for billing, taxation, and trade. With HSN Code 90321010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Thermostats for Refrigerating & Air-Conditioning Appliances.
HSN Code 90321010 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 | 9032 | Automatic regulating or controlling instruments and apparatus | Thermostats : For refrigerating and air-conditioning appliances and machinery | 9% | 9% | 18% | 0% |
Description of goods
Thermostats : For refrigerating and air-conditioning appliances and machinery
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9032 – Automatic regulating or controlling instruments and apparatus
Thermostats for Refrigerating & Air-Conditioning Appliances does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Thermostats : Other | |
| Manostats : For refrigerating and air-conditioning appliances and machinery | |
| Manostats : Other | |
| Other instruments and apparatus : Hydraulic or pneumatic | |
| Other instruments and apparatus : Other : Electronic automatic regulators | |
| Other instruments and apparatus : Other : Other | |
| Parts and accessories |
Thermostats : Other
Manostats : For refrigerating and air-conditioning appliances and machinery
Manostats : Other
Other instruments and apparatus : Hydraulic or pneumatic
Other instruments and apparatus : Other : Electronic automatic regulators
Other instruments and apparatus : Other : Other
Parts and accessories
It includes Parts And Accessories
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 Thermostats for Refrigerating & Air-Conditioning Appliances; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 90321010, Thermostats for Refrigerating & Air-Conditioning Appliances attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.