Chapter 90 of the GST framework covers Optical, Photographic, Cinema, and HSN Code 90158010 specifically identifies Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders - Other Instruments And Appliances: Hydrographic Instruments for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders - Other Instruments And Appliances: Hydrographic Instruments. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% 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 90158010
The tax structure for Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders - Other Instruments And Appliances: Hydrographic Instruments under HSN Code 90158010 follows a dual taxation model. CGST is levied at 9.00% and SGST/UTGST at 9.00% for intrastate sales. Interstate transactions attract IGST at 18.00%. All invoices must record quantities in u as the standard measurement for goods under Chapter 90 – Optical, Photographic, Cinema.
Who Should Use HSN Code 90158010?
Any business engaged in supplying Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders - Other Instruments And Appliances: Hydrographic Instruments must apply HSN 90158010 on invoices. The Optical, Photographic, Cinema category under Chapter 90 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Starting a business involving Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders - Other Instruments And Appliances: Hydrographic Instruments? GST registration is mandatory for collecting and remitting taxes on HSN 90158010 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
Using HSN Code 90158010 accurately for Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders - Other Instruments And Appliances: Hydrographic Instruments avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 90 – Optical, Photographic, Cinema to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 90158010 falls under Chapter 90 – Optical, Photographic, Cinema in the GST tariff schedule. This chapter covers various goods including Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders - Other Instruments And Appliances: Hydrographic Instruments.
Yes, IGST at 18.00% is applicable when Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders - Other Instruments And Appliances: Hydrographic Instruments is supplied interstate or imported. For local sales within a state, CGST at 9.00% and SGST/UTGST at 9.00% apply instead.
Yes, e-commerce sellers dealing in Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders - Other Instruments And Appliances: Hydrographic Instruments must use HSN 90158010 on their invoices. This applies to all online platforms operating under Optical, Photographic, Cinema classification.
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.