Chapter 90 of the GST framework covers Optical, Photographic, Cinema, and HSN Code 90101000 specifically identifies Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories, Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens - Apparatus And Equipment For Automatically Developing Photographic (Including Cinema... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories, Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens - Apparatus And Equipment For Automatically Developing Photographic (Including Cinema.... 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 90101000
Goods classified as Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories, Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens - Apparatus And Equipment For Automatically Developing Photographic (Including Cinema... under HSN 90101000 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 90101000?
Traders, manufacturers, and importers of Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories, Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens - Apparatus And Equipment For Automatically Developing Photographic (Including Cinema... are required to mention HSN Code 90101000 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
Starting a business involving Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories, Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens - Apparatus And Equipment For Automatically Developing Photographic (Including Cinema...? GST registration is mandatory for collecting and remitting taxes on HSN 90101000 goods. Companies planning international trade within Optical, Photographic, Cinema must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Proper use of HSN Code 90101000 for Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories, Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens - Apparatus And Equipment For Automatically Developing Photographic (Including Cinema... streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 90 – Optical, Photographic, Cinema through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 90101000 falls under Chapter 90 – Optical, Photographic, Cinema in the GST tariff schedule. This chapter covers various goods including Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories, Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens - Apparatus And Equipment For Automatically Developing Photographic (Including Cinema....
Yes, IGST at 0.18 is applicable when Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories, Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens - Apparatus And Equipment For Automatically Developing Photographic (Including Cinema... is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories, Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens - Apparatus And Equipment For Automatically Developing Photographic (Including Cinema... must use HSN 90101000 on their invoices. This applies to all online platforms operating under Optical, Photographic, Cinema classification.
To import goods under Optical, Photographic, Cinema, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.