90058090 is the designated HSN classification for Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy - Other Instruments: Other, categorized under Chapter 90 – Optical, Photographic, Cinema in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy - Other Instruments: Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in u for billing purposes.
HSN Codes under Chapter 90 – Optical, Photographic, Cinema
Below are related HSN codes from Chapter 90 – Optical, Photographic, Cinema for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Optical, Photographic, Cinema... | 90011000 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.09 | 0.09 | 0.18 |
| Optical, Photographic, Cinema... | 90012000 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.09 | 0.09 | 0.18 |
| Optical, Photographic, Cinema... | 90013000 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.06 | 0.06 | 0.12 |
| Optical, Photographic, Cinema... | 90014010 | Optical Fibres And Optical Fibre Bundles; Optical ... | 6.00% | 6.00% | 12.00% |
| Optical, Photographic, Cinema... | 90014090 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.06 | 0.06 | 0.12 |
| Optical, Photographic, Cinema... | 90015000 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.06 | 0.06 | 0.12 |
| Optical, Photographic, Cinema... | 90019010 | Optical Fibres And Optical Fibre Bundles; Optical ... | 9.00% | 9.00% | 18.00% |
| Optical, Photographic, Cinema... | 90019090 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.09 | 0.09 | 0.18 |
| Optical, Photographic, Cinema... | 90021100 | Lenses, Prisms, Mirrors And Other Optical Elements... | 0.09 | 0.09 | 0.18 |
| Optical, Photographic, Cinema... | 90021900 | Lenses, Prisms, Mirrors And Other Optical Elements... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 90058090
The taxation of Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy - Other Instruments: Other under HSN Code 90058090 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use u for Optical, Photographic, Cinema goods under Chapter 90.
Who Should Use HSN Code 90058090?
Manufacturers, wholesalers, retailers, and exporters dealing in Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy - Other Instruments: Other are required to mention HSN 90058090 on all tax documents. This classification under Optical, Photographic, Cinema applies to businesses of all sizes operating within Chapter 90. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Planning to trade in Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy - Other Instruments: Other? Complete GST registration to legally collect taxes on goods under HSN 90058090. Businesses importing or exporting Optical, Photographic, Cinema products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Correct HSN Code 90058090 application for Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy - Other Instruments: Other ensures smooth input credit utilization and assessment processes. Track 0.09, 0.09, and 0.18 rate changes for Chapter 90 – Optical, Photographic, Cinema through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 90058090 for accurate classification of Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy - Other Instruments: Other.
Yes, registered businesses can claim input tax credit on Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy - Other Instruments: Other purchases made under HSN 90058090. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy - Other Instruments: Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy - Other Instruments: Other internationally. For domestic trade within Optical, Photographic, Cinema, GST registration is sufficient.