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9017 HSN Code: Mathematical calculating instruments

HSN Sub Chapter 9017 represents Mathematical calculating instruments under GST classification. This code helps businesses identify Mathematical calculating instruments correctly for billing, taxation, and trade. With HSN Sub Chapter 9017, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mathematical calculating instruments.

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New GST Rate for HSN Code 9017

GST Rate for Mathematical calculating instruments under HSN Code 9017. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.

Chapter No HSN Code HSN Description New GST Rate Old GST Rate
90 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 18% 18%

Chapter: 90

Description: 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

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN Codes under HSN Sub Chapter 9017

Following Tariff HSN code falls under Mathematical calculating instruments:

Tariff HSN 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 : Micro-meters and calipers
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 : Micro-meters and calipers

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

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Case Laws Related to Sub Chapter 9017

Order Number Description
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)

M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

FAQs for Sub Chapter 9017

What products are classified under HSN 9017

It includes Mathematical calculating instruments

What are the e‑way bill and e‑invoice points while moving Mathematical calculating instruments?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

Any import/export nuance for Mathematical calculating instruments?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

Can I claim ITC on inputs and services used for Mathematical calculating instruments?

If your outward supply of Mathematical calculating instruments is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Any special steps when selling Mathematical calculating instruments through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

How should I document Mathematical calculating instruments sent for job work?

Use a delivery challan for sending Mathematical calculating instruments to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

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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