Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9023 specifically identifies instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 9023 on all Tax Invoices for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 9023

"Classifying instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Instruments category. AasanKhata automatically monitors these shifts for you."