HSN code directory

HSN Code 9027: Instruments and apparatus for physical or chemical analysis

Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like’ instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes


All 8-digit HSN codes under this heading

HSN codeDescription
90271000Gas or smoke analysis apparatus
90272000Chromatographs and electrophoresis instruments
90273010Spectrometers, spectrophotometers and spectrographs using optical radiations (uv, visible, ir): spectrometers
90273020Spectrometers, spectrophotometers and spectrographs using optical radiations (uv, visible, ir): spectrophotometers
90273090Spectrometers, spectrophotometers and spectrographs using optical radiations (uv, visible, ir): other
90274000Exposure meters
90275010Other instruments and apparatus using optical radiations (uv, visible, ir): photometers
90275020Other instruments and apparatus using optical radiations (uv, visible, ir): refractometers
90275030Other instruments and apparatus using optical radiations (uv, visible, ir): polarimeters
90275090Other instruments and apparatus using optical radiations (uv, visible, ir): other
90278010Other instruments and apparatus: viscometers
90278020Other instruments and apparatus: calorimeters
90278030Other instruments and apparatus: instruments and apparatus for measuring the surface or interfocial tension of liquids
90278040Other instruments and apparatus: nuclear magnetic resonance instruments
90278090Other instruments and apparatus: other
90279010Microtomes; parts and accessories: microtomes, including parts and accessories thereof
90279020Microtomes; parts and accessories: printed circuit assemblies for the goods of sub-heading 9027 80
90279090Microtomes; parts and accessories: other


GST rate guide for this chapter

Medical, surgical and dental instruments and spectacles were reduced to 5% from 22 September 2025. Most other optical, photographic and measuring instruments are taxed at 18%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.