Chapter 90 of the GST framework covers Optical, Photographic, Cinema, and HSN Code 90062000 specifically identifies Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Recording Documents On Microfilm, Microfiche Or Other Microforms for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Recording Documents On Microfilm, Microfiche Or Other Microforms. Tax rates applicable include CGST at N.a., SGST/UTGST at N.a., and IGST at N.a. for interstate movements. The standard unit of measurement is N.a.
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 90062000
Goods classified as Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Recording Documents On Microfilm, Microfiche Or Other Microforms under HSN 90062000 are taxed based on transaction type. Local sales attract CGST at N.a. plus SGST/UTGST at N.a.. For supplies crossing state boundaries, IGST at N.a. applies. Documentation must reflect N.a as the measurement standard for Chapter 90 – Optical, Photographic, Cinema products.
Who Should Use HSN Code 90062000?
Traders, manufacturers, and importers of Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Recording Documents On Microfilm, Microfiche Or Other Microforms are required to mention HSN Code 90062000 on all GST documents. This Optical, Photographic, Cinema classification under Chapter 90 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Planning to trade in Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Recording Documents On Microfilm, Microfiche Or Other Microforms? Complete GST registration to legally collect taxes on goods under HSN 90062000. 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
Using HSN Code 90062000 accurately for Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Recording Documents On Microfilm, Microfiche Or Other Microforms avoids compliance issues and facilitates credit claims. Monitor changes to N.a., N.a., and N.a. rates for Chapter 90 – Optical, Photographic, Cinema to maintain accurate filings and smooth business operations.
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 90062000 for accurate classification of Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Recording Documents On Microfilm, Microfiche Or Other Microforms.
Yes, registered businesses can claim input tax credit on Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Recording Documents On Microfilm, Microfiche Or Other Microforms purchases made under HSN 90062000. Ensure your supplier mentions correct HSN code and GST rates (N.a., N.a.) on the invoice.
CGST at N.a. plus SGST/UTGST at N.a. applies when Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Recording Documents On Microfilm, Microfiche Or Other Microforms is sold within the same state. IGST at N.a. 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 Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 Cameras Of A Kind Used For Recording Documents On Microfilm, Microfiche Or Other Microforms internationally. For domestic trade within Optical, Photographic, Cinema, GST registration is sufficient.