Chapter 90 of the GST framework covers Optical, Photographic, Cinema, and HSN Code 90139000 specifically identifies 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... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of 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.... 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 90139000
Goods classified as 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 90139000 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 90139000?
Every entity transacting 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 quote HSN Code 90139000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Optical, Photographic, Cinema. Chapter 90 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the 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... market requires essential registrations. GST registration enables legal tax collection on HSN 90139000 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
Using HSN Code 90139000 accurately 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... 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 90139000 for accurate classification of 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....
Yes, registered businesses can claim input tax credit on 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... purchases made under HSN 90139000. 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 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... 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 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... internationally. For domestic trade within Optical, Photographic, Cinema, GST registration is sufficient.