Within Chapter 90 – Optical, Photographic, Cinema, HSN Code 90212100 serves as the official classification for Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect.... This code determines tax rates and compliance obligations for all entities trading in Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect.... CGST applies at 0, SGST/UTGST at 0 for local transactions, and IGST at 0 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 90212100
Goods classified as Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect... under HSN 90212100 are taxed based on transaction type. Local sales attract CGST at 0 plus SGST/UTGST at 0. For supplies crossing state boundaries, IGST at 0 applies. Documentation must reflect u as the measurement standard for Chapter 90 – Optical, Photographic, Cinema products.
Who Should Use HSN Code 90212100?
Traders, manufacturers, and importers of Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect... are required to mention HSN Code 90212100 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
Planning to trade in Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect...? Complete GST registration to legally collect taxes on goods under HSN 90212100. 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
Accurate application of HSN Code 90212100 for Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect... enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 90 – Optical, Photographic, Cinema should monitor rate updates (0, 0, 0) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 90212100 falls under Chapter 90 – Optical, Photographic, Cinema in the GST tariff schedule. This chapter covers various goods including Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect....
Yes, IGST at 0 is applicable when Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect... is supplied interstate or imported. For local sales within a state, CGST at 0 and SGST/UTGST at 0 apply instead.
Yes, e-commerce sellers dealing in Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses; Splints And Other Fracture Appliances; Artificial Parts Of The Body; Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect... must use HSN 90212100 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.