What products are classified under HSN 9023
It includes Demonstration Instruments
HSN Sub Chapter 9023 represents Demonstration Instruments under GST classification. This code helps businesses identify Demonstration Instruments correctly for billing, taxation, and trade. With HSN Sub Chapter 9023, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Demonstration Instruments.
GST Rate for Demonstration Instruments under HSN Code 9023. 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 | 9023 | Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses | 5% | 5% |
Chapter: 90
Description: Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
Following Tariff HSN code falls under Demonstration Instruments:
| Tariff HSN | Description |
|---|---|
| Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses : Teaching aids | |
| Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses : Other |
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses : Teaching aids
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses : Other
| Order Number | Description |
|---|---|
| Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan) |
Usg Boral Building Products (India) Private Limited (AAR (Authority For Advance Ruling), Rajasthan)
It includes Demonstration Instruments
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Demonstration Instruments are forward charge. Check the current notifications for any special cases before deciding.
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.
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
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.