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Electricity, water and gas meters is classified under HSN heading 9028. GST as on 26 October 2026: 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Electricity, water and gas meters?
GST on Electricity, water and gas meters as on 26 October 2026: 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 18% → 5% (90). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 18% | 5% | 90 | Assistive devices, rehabilitation aids and other goods for people with disabilities, as named in List 1 of the notification, are taxed at 5%. | 9/2025-CT(R), entry 478 |
| 18% | 18% | 9028 | If you sell gas, water or electricity supply or production meters, GST is 18%. | 9/2025-CT(R), entry 577 |
GST rate on Electricity, water and gas meters since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 21 September 2025 | 18% |
| 22 September 2025 | today | 5% or 18% |
The GST rate on Electricity, water and gas meters is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor
| Code | Description (as in the tariff) |
|---|---|
902810 | Gas meters |
90281000 | Gas meters |
902820 | Liquid meters |
90282000 | Liquid meters |
902830 | Electricity meters |
90283010 | For alternating current |
90283090 | Other |
902890 | Parts and accessories |
90289010 | For electricity meters |
90289090 | Other |
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Spectacles (Glasses)
9004 - Hand tools (hammers, pliers, spanners, screwdrivers)
8203 - Power tools (drills, grinders)
8467 - Door and window fittings (hinges, handles, tower bolts)
8302 - Adhesives and glue
3506 - Wall putty and fillers
3214 - Taps, valves and cocks
8481 - Steel and GI pipes
7306 - Welding rods and electrodes
8311 - Granite and building stone
2516 - Gravel, stone chips and jelly (Gitti)
2517 - Ready-mix concrete and mortar
3824
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
