What is the GST (IGST) rate for HSN code 90281000?

HSN code 90281000 (Utility Meter) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 90281000?

The Basic Customs Duty (BCD) for HSN code 90281000 is 7.50%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 90281000 cover?

HSN code 90281000 covers Utility Meter. It sits under Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, in Section XVIII – OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF.

What is the unit of measurement for HSN code 90281000?

The standard unit of quantity (UQC) for HSN code 90281000 is u, as listed in the Customs Tariff.

What is the HSN code for a gas / water / electricity meter?

Gas meters are classified under 90281000, liquid (water) meters under 90282000, and electricity meters under sub-heading 902830, within heading 9028.

HSN Code Finder · Product

Utility Meter HSN Code 9028

Q: What is the HSN code for Utility Meter?

The HSN code for Utility Meter is 90281000, classified under Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof of India's Customs Tariff (ITC-HS).

18% IGSTSchedule II

Gas, liquid and electricity supply or production meters are classified under HSN heading 9028. Gas, liquid (water) and electricity meters each have their own tariff item.

Search any HSN code

Heading

9028

Primary code

90281000

GST / IGST

18%

Customs duty (BCD)

7.5%

Utility Meter HSN codes & GST rates

The 8-digit HSN/HS codes under heading 9028 (gas, liquid or electricity supply or production meters, including calibrating meters therefor). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
90281000	Gas meters	18%	7.5%
90282000	Liquid meters	18%	7.5%

FTA preferential rates: 11 partner agreement(s) listed for 90281000; best preferential rate 0% via ASEAN countries; 10 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for utility meter?

The HSN code for utility meter is 9028 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for utility meter the most common is 90281000, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How utility meter is classified under HSN

The HSN classification for utility meter narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 902-digitOptical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
90284-digit headingGAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR
9028106-digit subheadingGAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR
902810008-digit tariff itemGas meters

Section XVIII — OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

GST on utility meter

Utility Meter (HSN 9028) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 90281000 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported utility meter

When utility meter (HSN 90281000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 7.5%, AIDC 7.5%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹28.4651. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 90281000 →

Conclusion

The HSN code for utility meter is 9028 at the heading level, with 90281000 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.