Chapter 90 of the GST framework covers Optical, Photographic, Cinema, and HSN Code 90066100 specifically identifies Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 - Photographic Flashlight Apparatus And Flashbulbs: Discharge Lamp ("Electronic") Flashlight Apparatus 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 - Photographic Flashlight Apparatus And Flashbulbs: Discharge Lamp ("Electronic") Flashlight Apparatus. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is u.
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 90066100
Goods classified as Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 - Photographic Flashlight Apparatus And Flashbulbs: Discharge Lamp ("Electronic") Flashlight Apparatus under HSN 90066100 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect u as the measurement standard for Chapter 90 – Optical, Photographic, Cinema products.
Who Should Use HSN Code 90066100?
Manufacturers, wholesalers, retailers, and exporters dealing in Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 - Photographic Flashlight Apparatus And Flashbulbs: Discharge Lamp ("Electronic") Flashlight Apparatus are required to mention HSN 90066100 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 Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 - Photographic Flashlight Apparatus And Flashbulbs: Discharge Lamp ("Electronic") Flashlight Apparatus? Complete GST registration to legally collect taxes on goods under HSN 90066100. 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
Accurate HSN Code 90066100 usage for Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 - Photographic Flashlight Apparatus And Flashbulbs: Discharge Lamp ("Electronic") Flashlight Apparatus simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 90 – Optical, Photographic, Cinema to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 - Photographic Flashlight Apparatus And Flashbulbs: Discharge Lamp ("Electronic") Flashlight Apparatus under HSN Code 90066100 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 - Photographic Flashlight Apparatus And Flashbulbs: Discharge Lamp ("Electronic") Flashlight Apparatus must use HSN 90066100 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 90066100 for Optical, Photographic, Cinema goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 - Photographic Flashlight Apparatus And Flashbulbs: Discharge Lamp ("Electronic") Flashlight Apparatus under Optical, Photographic, Cinema. This registration links your bank account to process foreign currency payments from overseas buyers.
