HSN Code 90118000 provides the tax classification for Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection - Other Microscopes under Chapter 90 – Optical, Photographic, Cinema of the GST tariff. Businesses dealing in Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection - Other Microscopes must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized 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 90118000
Tax liability for Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection - Other Microscopes under HSN 90118000 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 90 – Optical, Photographic, Cinema products must use u.
Who Should Use HSN Code 90118000?
Manufacturers, wholesalers, retailers, and exporters dealing in Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection - Other Microscopes are required to mention HSN 90118000 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
Entering the Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection - Other Microscopes market requires essential registrations. GST registration enables legal tax collection on HSN 90118000 goods. For cross-border trade in Optical, Photographic, Cinema items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Proper use of HSN Code 90118000 for Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection - Other Microscopes 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)
The standard unit of measurement for Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection - Other Microscopes under HSN Code 90118000 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection - Other Microscopes must use HSN 90118000 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 90118000 for Optical, Photographic, Cinema goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection - Other Microscopes under Optical, Photographic, Cinema. This registration links your bank account to process foreign currency payments from overseas buyers.