Sensor HSN Code: Classification for Electronic and Industrial Sensors
Sensors are used in many applications such as factory automation, process control, building management, security systems and consumer electronics. They measure or detect parameters like motion, temperature, pressure, light, distance and presence. Under GST, sensors are classified based on their function and the type of instrument or apparatus in which they are used. Getting the sensor HSN code right is essential for manufacturers, traders and system integrators.
HSN classification for sensors can sometimes be complex because different kinds of sensors fall under different chapters. For example, some motion sensors are treated as electrical signalling equipment, while process control sensors may be classified as measuring or checking instruments. Taxpayers should therefore understand the broad logic of classification instead of using a single sensor HSN code for all products.
Book A Demo
What is the HSN Code for Motion Sensors?
Motion sensors used in security systems, lighting control and smart homes are often supplied as part of an electronic signalling system. Depending on their design, these products can fall under headings for electrical signalling, alarm equipment or measuring instruments. For stand alone motion sensors sold as parts, classification usually follows the heading for the complete apparatus in which they are principally used.
Because technology is evolving, taxpayers should cross check the technical description of their motion sensor with the wording in the customs tariff and explanatory notes. A simple passive infrared motion sensor used in lighting may be classified differently from a complex industrial detection module.
What is the HSN Code for Sensors?
There is no single universal sensor HSN code that applies to every type of sensor. Instead, the code depends on whether the sensor is primarily a measuring instrument, a control device, a part of an electrical signalling system or an element of a larger machine. Chapters that frequently cover sensors include chapters for electrical machinery, measuring and checking instruments and automatic regulating instruments.
For example, a temperature sensor used in industrial process control may be classified together with other temperature measuring devices, while a simple proximity sensor for elevators or doors may fall under electrical apparatus used for switching or protecting circuits. The exact classification should be decided with the help of detailed technical specifications.
How Industrial Sensors Are Classified under HSN?
Industrial sensors such as pressure transmitters, flow sensors, level sensors and proximity switches are usually part of a wider control system. In such cases, the classification takes into account whether the sensor performs a measuring function, a control function or both. Sensors that form part of an automatic regulating or controlling device may be classified under the heading for automatic regulating instruments.
Where sensors are clearly identifiable as parts of a specific machine, they may be classified as parts of that machine, provided the tariff allows such treatment. For instance, a sensor that is specially designed and used only with a certain type of industrial robot may be treated as a part of that robot.
The HSN Code for Motion Sensors
Motion sensors used in burglar alarms, security systems and access control may fall under headings relating to signalling, safety or alarm equipment. When supplied as a complete unit with housing, circuitry and output terminals, they are treated as finished apparatus. When supplied as bare sensor modules, classification as parts or components may be examined.
Businesses importing or exporting motion sensors should ensure that invoices, packing lists and technical sheets clearly describe the product so that the customs officer can verify the classification. Clear documentation helps avoid delays and disputes at the time of clearance.
GST and Sensor Products
GST on sensor products follows the rate prescribed for the relevant HSN heading. Many electronic and industrial instruments fall under the standard goods rate, but there can be exceptions based on government notifications. Therefore, taxpayers must not assume a single GST rate for all sensors. Instead, they should verify the correct rate for each category of sensor they sell.
Proper sensor HSN classification also ensures correct reflection in e way bills, e invoices and GST returns. When HSN codes in purchase invoices and sales invoices align, input tax credit flow becomes smoother and reconciliation in GSTR 2B and GSTR 3B is easier.
Shoes HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
Section Classification
| Section No | Section Title | Section Description |
|---|---|---|
| 16 | Guide to HSN Section 16 | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| 18 | Guide to HSN Section 18 | OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF |
Chapter Classification
| Chapter No | Chapter Title | Chapter Description |
|---|---|---|
| 85 | Electrical Machinery Equipment | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
| 90 | Optical & Medical Instruments | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8536 | Circuit switching apparatus | 18% |
| 8543 | Electrical machines | 18% |
| 9025 | Thermometers, Barometers, Hygrometers | 18% |
| 9026 | Liquids or Gas Measuring Instruments | 18% |
| 9027 | Analytical Instruments | 18% |
| 9030 | Radiation detectors | 18% |
| 9031 | Measuring or Checking Instruments | 18% |
| 9032 | Automatic regulating instruments | 18% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85361010 | Fuses: Rewireable (<15 amps) | 18% |
| 85361020 | High Rupturing Capacity/Rewireable Fuses (>15 Amps Switches) | 18% |
| 85361030 | Other rewireable fuses | 18% |
| 85361040 | Other high rupturing capacity fuses | 18% |
| 85361050 | Fuses : Fuses gear | 18% |
| 85361060 | Fuses : Electronic fuses | 18% |
| 85361090 | Fuses : Other | 18% |
| 85362010 | Automatic circuit breakers: Air circuit breakers | 18% |
| 85362020 | Moulded case circuit breakers | 18% |
| 85362030 | Miniature circuit breakers | 18% |
| 85362040 | Earth leak circuit breakers | 18% |
| 85362090 | Other Automatic Circuit Breakers | 18% |
| 85363000 | Electrical circuit protection apparatus | 18% |
| 85364100 | Pocket Lighters, Gas Fuelled, Refillable | 18% |
| 85364900 | Relays | 18% |
| 85365010 | Other Switches| Control/Switch Gears | 18% |
| 85365020 | Switches| Plastic | 18% |
| 85365090 | Other Switches | 18% |
| 85366110 | Plastic lamp-holders | 18% |
| 85366190 | Lamp-holders of other materials | 18% |
| 85366910 | Plugs and sockets | 18% |
| 85366990 | Lamp-holders, plugs | 18% |
| 85367000 | Connectors for optical fibres/cables | 18% |
| 85369010 | Other apparatus : Motor starters for AC motors | 18% |
| 85369020 | Other apparatus : Motor starters for DC motors | 18% |
| 85369030 | Other Apparatus | Junction Boxes | 18% |
| 85369090 | Other Apparatus | Other | 18% |
| 85431010 | Ion Implanters for Semiconductor Doping | 18% |
| 85431020 | Particle accelerators | 18% |
| 85431030 | Particle accelerators | 18% |
| 85431090 | Particle accelerators: Other including cyclotrons | 18% |
| 85431100 | Vane Graff/Cock-Croft/Walton Accelerators | 18% |
| 85431910 | Synchrocyclotrons/Synchrotrons | 18% |
| 85431920 | Other Particle Accelerators (incl. Cyclotrons) | 18% |
| 85431990 | Proximity Cards and Tags | 18% |
| 85432010 | Signal Generators | Sweep Generators | 18% |
| 85432020 | Signal Generators | Impulse Generators | 18% |
| 85432030 | Signal generators : Tacho generators | 18% |
| 85432090 | Signal Generators | Other | 18% |
| 85433000 | Electroplating, Electrolysis & Electrophoresis Machines | 18% |
| 85434000 | E-cigarettes & vaporizing devices | 18% |
| 85437011 | Proximity cards and tags | 18% |
| 85437012 | Other machines and apparatus: Metal detector | 18% |
| 85437013 | Other machines and apparatus: Mine detector | 18% |
| 85437019 | Other Machines And Apparatus| Other | 18% |
| 85437021 | Digital Reverberators | 18% |
| 85437022 | Mixing System/Consoles (Audio) | 18% |
| 85437029 | Audio special effect equipment | 18% |
| 85437031 | Video Mixing System/Consoles | 18% |
| 85437032 | Video Effect System | 18% |
| 85437033 | Video Effect Systems | 18% |
| 85437034 | Video Special Effect Equipment: Paint Box | 18% |
| 85437035 | Video Special Effect Equipment: Video Typewriters | 18% |
| 85437036 | Video Matting Machine | 18% |
| 85437039 | Video Special Effect Equipment: Other | 18% |
| 85437041 | Multi-Edit Control Unit (>3) | 18% |
| 85437042 | Other Video Control Units: Edit Control Unit | 18% |
| 85437049 | Edit control units | 18% |
| 85437050 | Other machines and apparatus: Colour corrector | 18% |
| 85437061 | Broadcast amplifier | 18% |
| 85437062 | Video Amplifier | 18% |
| 85437069 | Other machines and apparatus: Amplifier: Other | 18% |
| 85437071 | Graphic Equalizers | 18% |
| 85437072 | Synthesized Receivers | 18% |
| 85437091 | RF Power Amplifiers/Noise Generators (Jamming) | 18% |
| 85437092 | Solar-Powered Equipment & Gadgets | 18% |
| 85437093 | Video Special Effects Equipment: Paint Box | 18% |
| 85437094 | Audio visual stereo encoders | 18% |
| 85437095 | Time code generator | 18% |
| 85437099 | Machines/Apparatus | 18% |
| 85438100 | Metal Detectors | 18% |
| 85438910 | Mine Detectors | 18% |
| 85438920 | Digital Reverb Audio Effect Equipment | 18% |
| 85438931 | Mixing Systems/Consoles (Audio) | 18% |
| 85438932 | Other Audio Special Effect Equipment | 18% |
| 85438939 | Video Mixing Systems/Consoles | 18% |
| 85438941 | Video Effect Systems | 18% |
| 85438942 | Digital Layering Machines (Video) | 18% |
| 85438943 | Paint Boxes (Video) | 18% |
| 85438944 | Video Typewriters | 18% |
| 85438945 | Video Matting Machines | 18% |
| 85438946 | Other Video Special Effect Equipment | 18% |
| 85438949 | Computerised Video Editing Systems (>3 Machines) | 18% |
| 85438951 | Other Video Control Units | 18% |
| 85438952 | Other Edit Control Units | 18% |
| 85438959 | Colour Correctors | 18% |
| 85438960 | Broadcast Amplifiers | 18% |
| 85438971 | Limiting/Video Distribution/Stabilising Amplifiers | 18% |
| 85438972 | Other Amplifiers | 18% |
| 85438979 | Graphic Equalisers | 18% |
| 85438981 | Synthesised Receivers | 18% |
| 85438982 | RF Power Amplifiers/Noise Generators (Jamming Equipment) | 18% |
| 85438991 | Solar Energy Based Equipment/Gadgets | 18% |
| 85438992 | Professional Beauty Care Equipment | 5% |
| 85438993 | Audio Video Stereo Encoders | 18% |
| 85438994 | Time Code Generators | 18% |
| 85438995 | Other Electrical Machines/Apparatus | 18% |
| 85438999 | Dry Core Paper Insulated Telephone Cables (<= 80V, with connectors) | 18% |
| 85439000 | Electric Conductors of Copper | 18% |
| 90251110 | Clinical thermometers: TempCheck | 18% |
| 90251190 | Hydrometers, Thermometers & Similar Instruments | 18% |
| 90251910 | Digital Thermometers | 18% |
| 90251920 | Pyrometers | 18% |
| 90251990 | Other Thermometers/Pyrometers | 18% |
| 90258010 | Hydrometers | 18% |
| 90258020 | Barometers, not combined with others | 18% |
| 90258030 | Other Instruments | Lactometer | 18% |
| 90258090 | Other instruments : Other | 18% |
| 90259000 | Parts And Accessories | 18% |
| 90261010 | Flow meters | 18% |
| 90261020 | For measuring or checking the flow or level of liquids: Level gauges | 18% |
| 90261090 | Measuring or checking liquid flow/level | 18% |
| 90262000 | Measuring or checking pressure | 18% |
| 90268010 | Other instruments or apparatus : Heat meters | 18% |
| 90268090 | Other Instruments Or Apparatus | Other | 18% |
| 90269000 | Parts And Accessories | 18% |
| 90271000 | Gas or smoke analysis apparatus | 18% |
| 90272000 | Chromatographs & electrophoresis instruments | 18% |
| 90273010 | Spectrometers | 18% |
| 90273020 | Spectrophotometers | 18% |
| 90273090 | Physical & Chemical Analysis Instruments | 18% |
| 90274000 | Viscosity/Porosity/Expansion/Surface Tension Measuring Instruments | 18% |
| 90275010 | Photometers | 18% |
| 90275020 | Refractometers | 18% |
| 90275030 | Polarimeters | 18% |
| 90275090 | Other Optical Radiation Instruments | 18% |
| 90278010 | Calorimeters | 18% |
| 90278020 | Surface/Interfacial Tension Measuring Instruments | 18% |
| 90278030 | Nuclear Magnetic Resonance (NMR) Instruments | 18% |
| 90278040 | Other Physical/Chemical Analysis Instruments | 18% |
| 90278090 | Ammeters, Volt Meters, Watt Meters | 18% |
| 90278100 | Mass spectrometers | 18% |
| 90278910 | Instruments: Viscometers | 18% |
| 90278920 | Instruments: Calorimeters | 18% |
| 90278930 | Liquid Surface Tension Instruments | 18% |
| 90278990 | Other instruments and apparatus : Other: Other | 18% |
| 90279010 | Microtomes & Parts | 18% |
| 90279020 | PCA for Sub-heading 9027 80 | 18% |
| 90279090 | Microtomes| Accessories | 18% |
| 90301000 | Instruments for Measuring or Detecting Ionising Radiations | 18% |
| 90302000 | Oscilloscopes and oscillographs | 18% |
| 90303100 | Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged) | 18% |
| 90303200 | Multimeters with Recorder | 18% |
| 90303310 | Other Measuring Instruments (with Recorder) | 18% |
| 90303320 | Other Measuring Instruments (No Recorder) | 18% |
| 90303330 | Ammeters/Voltmeters/Wattmeters (No Recorder) | 18% |
| 90303340 | Capacitance Meters (No Recorder) | 18% |
| 90303350 | Megar Meters (No Recorder) | 18% |
| 90303390 | Frequency Measuring Apparatus (No Recorder) | 18% |
| 90303900 | Multimeters (No Recorder) | 18% |
| 90303910 | Spectrum Resistance Meters | 18% |
| 90303920 | Capacitance Meters | 18% |
| 90303930 | Frequency Measuring Apparatus | 18% |
| 90303940 | Mega Meters | 18% |
| 90303950 | Other Electrical Measuring Apparatus | 18% |
| 90303990 | Other Electrical Measuring Apparatus (with recording device) | 18% |
| 90304000 | Spectrum Resistance Meters (No Recorder) | 18% |
| 90308200 | Semiconductor Test Equip. | 18% |
| 90308300 | Profile Projectors | 18% |
| 90308400 | Recording instruments | 18% |
| 90308910 | Scintillator counters: Instruments | 18% |
| 90308920 | Instruments: Vectroscope | 18% |
| 90308990 | Other instruments and apparatus : Other : Other | 18% |
| 90309010 | Parts and accessories : Of meters and counters | 18% |
| 90309090 | Parts and accessories : Other | 18% |
| 90311000 | Machines For Balancing Mechanical Parts | 18% |
| 90312000 | Test Benches | 18% |
| 90313000 | Electrically Operated Wrist-Watches (Opto-Electronic Display) | 18% |
| 90314100 | Nitrates & Phosphates (Non-Fertilizer) | 18% |
| 90314900 | Other optical instruments and appliances : Other | 18% |
| 90318000 | Instruments, appliances, machines | 18% |
| 90319000 | Parts And Accessories | 18% |
| 90321010 | Thermostats for Refrigerating & Air-Conditioning Appliances | 18% |
| 90321090 | Thermostats | Other | 18% |
| 90322010 | Manostats for Refrigeration & Air-Conditioning Applications | 18% |
| 90322090 | Manostats | Other | 18% |
| 90328100 | Hydraulic/pneumatic instruments | 18% |
| 90328910 | Electronic Automatic Regulators and Other Instruments | 18% |
| 90328990 | Other instruments and apparatus | 18% |
| 90329000 | Parts And Accessories | 18% |
* GST rates may vary based on the latest GST notifications and amendments
