Subheading · Chapter 90 · Section XVIII, Optical, photographic, cinematographic, measuring, checking, precisi…

HS 9027 89Instruments 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

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Customs duty
Free
4 tariff items
GST now
5% or 18%
depending on the goods
Import policy
Free
Export policy
Free
Unit
units
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

4 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
9027 89 10ViscometresFree5% or 18%units
9027 89 20CalorimetresFree5% or 18%units
9027 89 30Instruments and apparatus for measuring the surface or interfacial tension of liquidsFree5% or 18%units
9027 89 90OtherFree5% or 18%units

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 4 tariff items: Free. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 4 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

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule I, S.No. 489Instruments and apparatus for medical, surgical, dental or veterinary uses, for physical or chemical analysis5%
9/2025-Integrated Tax (Rate)Schedule II, S.No. 576Instruments 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. 473Coronary stents and coronary stent systems for use with cardiac catheters5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 474Artificial kidney5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 475Blood glucose monitoring system (Glucometer) and test strips5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 476Patent Ductus Arteriosus / Atrial Se ptal Defect occlusion device5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 477Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 478Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule5%
9/2025-Integrated Tax (Rate)Schedule I, S.No. 479Disposable sterilized dialyzer or micro barrier of artificial kidney5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 20255% 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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
9027Instrments 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); microtomes1%—

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 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 4 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 9027 89.

Nearby codes

Previous9027 50Other instruments and apparatus using optical radiations (UV, visible, IR)One level up9027Instruments 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); microtomesNext9027 90Microtomes; parts and accessories

Sources

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.