Chapter 90 of the GST framework covers Optical, Photographic, Cinema, and HSN Code 90229020 specifically identifies Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators,... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators,.... Tax rates applicable include CGST at 0.00%, SGST/UTGST at 0.00%, and IGST at 0.00% 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 90229020
Goods classified as Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators,... under HSN 90229020 are taxed based on transaction type. Local sales attract CGST at 0.00% plus SGST/UTGST at 0.00%. For supplies crossing state boundaries, IGST at 0.00% applies. Documentation must reflect u as the measurement standard for Chapter 90 – Optical, Photographic, Cinema products.
Who Should Use HSN Code 90229020?
Every entity transacting in Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators,... must quote HSN Code 90229020 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
Starting a business involving Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators,...? GST registration is mandatory for collecting and remitting taxes on HSN 90229020 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 HSN Code 90229020 usage for Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators,... simplifies reconciliation and protects against penalties. Keep current with 0.00%, 0.00%, and 0.00% updates for Chapter 90 – Optical, Photographic, Cinema to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 90229020 falls under Chapter 90 – Optical, Photographic, Cinema in the GST tariff schedule. This chapter covers various goods including Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators,....
Yes, IGST at 0.00% is applicable when Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators,... is supplied interstate or imported. For local sales within a state, CGST at 0.00% and SGST/UTGST at 0.00% apply instead.
Yes, e-commerce sellers dealing in Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Or Gamma Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators,... must use HSN 90229020 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.