About HSN Code 90314100
HSN Code 90314100 covers For Inspecting Semiconductor Wafers or Devices (including Integrated Circuits) or for Inspecting Photomasks or Reticles Used in Manufacturing Semiconductor Devices (including Integrated Circuits) and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Instruments & Specialty sector (Medical devices, sports goods, furniture, toys).
How to Use HSN Code 90314100 on GST Invoices
- Include the HSN code 90314100 on every GST invoice for for inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits)
- Businesses with turnover above ₹5 crore must use 6-digit HSN codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The HSN code must match the product/service description on your invoice
- Incorrect HSN codes can lead to GST notices and ITC mismatches
Related HSN Codes
- 90311000 — Machines for Balancing Mechanical Parts
- 90312000 — Test Benches
- 90313000 — Measuring or Checking Instruments, Appliances and Machines, not Specified or Included Elsewhere in This Chapter; Profile Projectors Profile Projectors
- 90314900 — Other
- 90318000 — Other Instruments, Appliances and Machines
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Last verified: 2026-06-26 · Source: CBIC Master Tariff