Heading · Chapter 90 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…
HS 9027Instruments 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
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
- Customs duty
- 0% to 10%
- 17 tariff items
- GST now
- 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or units
- Duty in China
- 0%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
7 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 9027 10 00 | Gas or smoke analysis apparatus | 10% | 5% or 18% | units |
| 9027 20 00 | Chromatographs and electrophoresis instruments | Free | 5% or 18% | units |
| 9027 30 | Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) | Free | 5% or 18% | units |
| 9027 50 | Other instruments and apparatus using optical radiations (UV, visible, IR) | Free | 5% or 18% | units |
| 9027 81 00 | Mass spectrometres | Free | 5% or 18% | units |
| 9027 89 | Other | Free | 5% or 18% | units |
| 9027 90 | Microtomes; parts and accessories | 7.5% | 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 17 tariff items: 0% to 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 17 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 18%, depending on the goods.
- Until 21 September 2025 18%.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 489 | Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 576 | 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 [other than instruments and apparatus for medical, surgical, dental or veterinary uses for physical or chemical analysis] | 18% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 473 | Coronary stents and coronary stent systems for use with cardiac catheters | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 474 | Artificial kidney | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 475 | Blood glucose monitoring system (Glucometer) and test strips | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 476 | Patent Ductus Arteriosus / Atrial Se ptal Defect occlusion device | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 477 | Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 478 | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule | 5% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 479 | Disposable sterilized dialyzer or micro barrier of artificial kidney | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 18% | 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 5% or 18% | 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 9027 | Instrments 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, surfacetension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes | 1% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 17 tariff items
China: the same goods (9027)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 14 in force and 15 expired under 9027. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 9027.10.00.10 | Gas detectors for continuous operation用于连续操作的气体检测器 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 3 |
| 9027.10.00.90 | Other gas or smoke analysis apparatus其他气体或烟雾分析仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9027.20.11.00 | Gas chromatographs气相色谱仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9027.20.12.00 | Liquid chromatographs液相色谱仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9027.20.19.00 | Other chromatographs其他色谱仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9027.20.20.00 | Electrophoresis apparatus电泳仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9027.30.00.10 | Fourier transform infrared spectrophotometers傅立叶红外光谱仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9027.30.00.20 | Near-infrared spectrometers近红外光谱仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9027.30.00.30 | Bench-top and hand-held Raman spectrometers台式和手持拉曼光谱仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9027.30.00.90 | Other spectroscopes, spectrophotometers and spectrographs其他分光仪、分光光度计及摄谱仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
| 9027.50.10.00 | DNA sequencing instruments基因测序仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 6 |
| 9027.50.90.10 | Flow cytometers流式细胞仪 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 6 |
| 9027.50.90.90 | Other instruments and apparatus using optical radiations其他使用光学射线的其他仪器及装置 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | 6 |
| 9027.90.00.00 | Microtomes and parts of physico-chemical analysis instruments检镜切片机、理化分析仪器零件 | 0%MFN rate (no APTA concession on this line) | 0% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Previous9026Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032One level upChapter 90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereofNext9028Gas, liquid or electricity supply or production meters, including calibrating meters therefor
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.