90139010 is the designated HSN classification for Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter - Parts And Accessories: Fo..., categorized under Chapter 90 – Optical, Photographic, Cinema in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter - Parts And Accessories: Fo... must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at N.a., SGST/UTGST at N.a. for local transactions, and IGST at N.a. for interstate supplies. Quantities are measured in N.a 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 90139010
The taxation of Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter - Parts And Accessories: Fo... under HSN Code 90139010 depends on supply location. Intrastate transactions require CGST at N.a. and SGST/UTGST at N.a.. Interstate supplies are charged IGST at N.a.. Invoices should consistently use N.a for Optical, Photographic, Cinema goods under Chapter 90.
Who Should Use HSN Code 90139010?
All businesses supplying Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter - Parts And Accessories: Fo... are obligated to use HSN 90139010 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 Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter - Parts And Accessories: Fo...? GST registration is your first compliance requirement for HSN 90139010 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
Correct HSN Code 90139010 application for Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter - Parts And Accessories: Fo... ensures smooth input credit utilization and assessment processes. Track N.a., N.a., and N.a. rate changes for Chapter 90 – Optical, Photographic, Cinema through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter - Parts And Accessories: Fo... under HSN Code 90139010 is N.a. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter - Parts And Accessories: Fo... must use HSN 90139010 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 90139010 for Optical, Photographic, Cinema goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Liquid Crystal Devices Not Constituting Articles Provided For More Specifically In Other Headings; Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Else Where In This Chapter - Parts And Accessories: Fo... under Optical, Photographic, Cinema. This registration links your bank account to process foreign currency payments from overseas buyers.