90089000 is the designated HSN classification for Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers Parts And Accessories, categorized under Chapter 90 – Optical, Photographic, Cinema in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers Parts And Accessories 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 kg. 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 90089000
The tax structure for Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers Parts And Accessories under HSN Code 90089000 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 90 – Optical, Photographic, Cinema.
Who Should Use HSN Code 90089000?
Manufacturers, wholesalers, retailers, and exporters dealing in Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers Parts And Accessories are required to mention HSN 90089000 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
Looking to deal in Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers Parts And Accessories? GST registration is your first compliance requirement for HSN 90089000 goods. International traders in Optical, Photographic, Cinema products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Using HSN Code 90089000 accurately for Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers Parts And Accessories avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 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 90089000 for accurate classification of Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers Parts And Accessories.
Yes, registered businesses can claim input tax credit on Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers Parts And Accessories purchases made under HSN 90089000. 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 Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers Parts And Accessories 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 Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers Parts And Accessories internationally. For domestic trade within Optical, Photographic, Cinema, GST registration is sufficient.