HSN code 90314100
Tariff item in chapter 90 — Optical, photographic, cinematographic, measuring, checking, precision…
For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits)
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Tariff item (8 digits) |
| Section | Section XVIII — Optical, medical and measuring instruments, clocks, musical instruments |
| Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof |
| Heading 9031 | Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors |
| Sub-heading 903141 | For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) |
| Tariff item 90314100 | For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) |
Using HSN 90314100 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (9031) on B2B invoices, and a business above ₹5 crore must show 6 digits (903141) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is HSN code 90314100?
HSN code 90314100 is the tariff item for: For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits).
What is the GST rate for HSN 90314100?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 90314100 before invoicing.
How many digits of HSN 90314100 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (9031) on B2B invoices. Above ₹5 crore: 6 digits (903141) on all invoices.