Within Chapter 90 – Optical, Photographic, Cinema, HSN Code 90148020 serves as the official classification for Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Sextants. This code determines tax rates and compliance obligations for all entities trading in Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Sextants. CGST applies at 9.00%, SGST/UTGST at 9.00% for local transactions, and IGST at 18.00% for interstate supplies. Measurement is standardized in 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 90148020
Tax liability for Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Sextants under HSN 90148020 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 90 – Optical, Photographic, Cinema products must use u.
Who Should Use HSN Code 90148020?
Traders, manufacturers, and importers of Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Sextants are required to mention HSN Code 90148020 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 Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Sextants? GST registration is mandatory for collecting and remitting taxes on HSN 90148020 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
Accurate application of HSN Code 90148020 for Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Sextants enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 90 – Optical, Photographic, Cinema should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
Which chapter does HSN Code 90148020 belong to?
HSN Code 90148020 falls under Chapter 90 – Optical, Photographic, Cinema in the GST tariff schedule. This chapter covers various goods including Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Sextants.
Is IGST applicable on Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Sextants?
Yes, IGST at 18.00% is applicable when Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Sextants is supplied interstate or imported. For local sales within a state, CGST at 9.00% and SGST/UTGST at 9.00% apply instead.
Can e-commerce sellers use HSN Code 90148020?
Yes, e-commerce sellers dealing in Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Sextants must use HSN 90148020 on their invoices. This applies to all online platforms operating under Optical, Photographic, Cinema classification.
How do I start an import business for Optical, Photographic, Cinema goods?
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.
