What products are classified under HSN 90328990 ?
It includes Other : Electrically operated : Pocket watches
HSN Code 90328990 represents Other instruments and apparatus under GST classification. This code helps businesses identify Other instruments and apparatus correctly for billing, taxation, and trade. With HSN Code 90328990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other instruments and apparatus.
HSN Code 90328990 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 | Other instruments and apparatus : Other : Other | 9% | 9% | 18% | 0% |
Description of goods
Other instruments and apparatus : Other : Other
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
Other instruments and apparatus does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Thermostats : For refrigerating and air-conditioning appliances and machinery | |
| 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 | |
| Parts and accessories |
Thermostats : For refrigerating and air-conditioning appliances and machinery
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
Parts and accessories
It includes Other : Electrically operated : Pocket watches
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 90328990, Other instruments and apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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 Other instruments and apparatus; Nil for exempt items if applicable).
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.