Chapter 90 of the GST framework covers Optical, Photographic, Cinema, and HSN Code 90191090 specifically identifies Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Mechano-Therapy Appliances; Massage Apparatus; Psy... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Mechano-Therapy Appliances; Massage Apparatus; Psy.... Tax rates applicable include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12 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 90191090
For Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Mechano-Therapy Appliances; Massage Apparatus; Psy... classified under HSN Code 90191090, tax computation follows GST principles. CGST at 0.06 plus SGST/UTGST at 0.06 covers intrastate sales. IGST at 0.12 applies to interstate transactions. u is the prescribed measurement for Optical, Photographic, Cinema under Chapter 90.
Who Should Use HSN Code 90191090?
Every entity transacting in Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Mechano-Therapy Appliances; Massage Apparatus; Psy... must quote HSN Code 90191090 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
Looking to deal in Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Mechano-Therapy Appliances; Massage Apparatus; Psy...? GST registration is your first compliance requirement for HSN 90191090 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
Accurate HSN Code 90191090 usage for Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Mechano-Therapy Appliances; Massage Apparatus; Psy... simplifies reconciliation and protects against penalties. Keep current with 0.06, 0.06, and 0.12 updates for Chapter 90 – Optical, Photographic, Cinema to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
Official GST rates for Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Mechano-Therapy Appliances; Massage Apparatus; Psy... under HSN 90191090 are published in government notifications and the CBIC website. Current rates are CGST 0.06, SGST/UTGST 0.06, and IGST 0.12.
Yes, online marketplaces and e-commerce operators selling Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Mechano-Therapy Appliances; Massage Apparatus; Psy... must mention HSN Code 90191090 on invoices. This Optical, Photographic, Cinema classification applies to all sales channels under Chapter 90.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Mechano-Therapy Appliances; Massage Apparatus; Psy... under HSN 90191090.
GST rates for Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus- Mechano-Therapy Appliances; Massage Apparatus; Psy... and other Optical, Photographic, Cinema products under Chapter 90 may change through GST Council recommendations. Monitor official notifications to stay updated on 0.06, 0.06, and 0.12 revisions.
