90138000 is the designated HSN classification for Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof~Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else..., categorized under Chapter 90 – Optical, Photographic, Cinema in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof~Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else... 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 u 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 90138000
Tax liability for Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof~Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else... under HSN 90138000 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 90138000?
All businesses supplying Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof~Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else... are obligated to use HSN 90138000 on tax invoices. From producers to retailers within Optical, Photographic, Cinema, Chapter 90 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Looking to deal in Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof~Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else...? GST registration is your first compliance requirement for HSN 90138000 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
Accurate HSN Code 90138000 usage for Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof~Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else... 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 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof~Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else... under HSN Code 90138000 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof~Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else... must use HSN 90138000 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 90138000 for Optical, Photographic, Cinema goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical Or Surgical Instruments And Apparatus; Parts And Accessories Thereof~Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else... under Optical, Photographic, Cinema. This registration links your bank account to process foreign currency payments from overseas buyers.