Within Chapter 90 – Optical, Photographic, Cinema, HSN Code 90148090 serves as the official classification for Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Other. 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: Other. CGST applies at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 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 90148090
The taxation of Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Other under HSN Code 90148090 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use u for Optical, Photographic, Cinema goods under Chapter 90.
Who Should Use HSN Code 90148090?
All businesses supplying Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Other are obligated to use HSN 90148090 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
Planning to trade in Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Other? Complete GST registration to legally collect taxes on goods under HSN 90148090. Businesses importing or exporting Optical, Photographic, Cinema products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Using HSN Code 90148090 accurately for Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Other 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 standard unit of measurement for Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Other under HSN Code 90148090 is u. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Other must use HSN 90148090 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 90148090 for Optical, Photographic, Cinema goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Direction Finding Compasses; Other Navigational Instruments And Appliances - Other Instruments And Appliances: Other under Optical, Photographic, Cinema. This registration links your bank account to process foreign currency payments from overseas buyers.