Camera HSN Code: Understanding Tax Classification for Different Types of Cameras
Cameras are used for photography, video production, web meetings and security surveillance. Under GST, all these products must be mapped to the correct HSN code, whether they are DSLR cameras, digital point and shoot cameras or security cameras. This guide explains how different camera types are classified, how GST rate is linked to their HSN code and what businesses should keep in mind while importing, selling or installing cameras.
The HSN Code for DSLR Cameras
DSLR cameras and mirrorless cameras are advanced digital cameras with interchangeable lenses. They usually fall under the chapter for television cameras, digital cameras and video camera recorders. These cameras combine image capture and recording in one unit. The same broad heading also covers professional video cameras used for events and broadcasting.
Camera HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 16 |
| Section Title | Guide to HSN Section 16 |
| Section Description | MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES |
| Chapter | |
|---|---|
| Chapter No | 85 |
| Chapter Title | Electrical Machinery Equipment |
| Chapter Description | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 8525 | Transmission apparatus | 5% |
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 85251010 | TV Broadcast Transmitters | 18% |
| 85251020 | Broadcast Equipment Sub-System | 18% |
| 85251030 | Communication Jamming Equipment | 18% |
| 85251040 | Wireless Microphones | 18% |
| 85251050 | Other Transmission Apparatus | 18% |
| 85251090 | Walkie Talkie Set (Two-Way Radio) | 18% |
| 85252011 | Cordless Handset (Two-Way Radio) | 18% |
| 85252012 | Car Telephone (Two-Way Radio) | 18% |
| 85252013 | Transportable Telephone (Two-Way Radio) | 18% |
| 85252014 | Marine Radio Communication Equipment | 18% |
| 85252015 | Amateur Radio Equipment | 18% |
| 85252016 | Cellular Telephones | 18% |
| 85252017 | Other Two-Way Radio Communication Equipment | 18% |
| 85252019 | VSAT Terminals | 18% |
| 85252091 | Other Satellite Communication Equipment | 18% |
| 85252092 | Other Transmission Apparatus with Reception | 18% |
| 85252099 | Television Cameras | 18% |
| 85253000 | Still Image / Video Cameras / Digital Cameras | 18% |
| 85254000 | Wireless Microphone | 18% |
| 85255010 | Radio Broadcast Transmitter | 18% |
| 85255020 | TV Broadcast Transmitter | 18% |
| 85255030 | Broadcast Equipment | 18% |
| 85255040 | Communication Jamming Equipment | 18% |
| 85255050 | Walkie Talkie Set (Broadcast Transmission with Reception) | 18% |
| 85255090 | Transmission Apparatus | Other | 18% |
| 85256000 | Transmission & Reception Apparatus | 12% |
| 85256011 | Marine Radio Communication Equipment | 18% |
| 85256012 | Amateur Radio Equipment | 18% |
| 85256013 | Other Two-Way Radio Communication Equipment | 18% |
| 85256019 | VSAT Terminals | 18% |
| 85256091 | Other Satellite Communication Equipment | 18% |
| 85256092 | Other Transmission Apparatus with Reception | 18% |
| 85256099 | Television Cameras | 18% |
| 85258010 | Digital Cameras | 18% |
| 85258020 | Video Camera Recorders | 18% |
| 85258030 | Other Video Cameras / Digital Cameras | 18% |
| 85258090 | Radio-Broadcast Receiver with Recording/Reproducing | 18% |
| 85258100 | High-Speed Camera | 18% |
| 85258200 | Radiation-Hardened / Tolerant Cameras | 18% |
| 85258300 | Night Vision Cameras | 18% |
| 85258900 | Digital & Video Camera Recorders | 18% |
* GST rates may vary based on the latest GST notifications
HSN Code for Digital Cameras
Digital cameras that do not have interchangeable lenses, such as compact point and shoot models, also fall under the same broad heading. The tariff does not separate them by sensor size or features. Instead, all digital cameras are grouped together, with further detail in sub headings.
While raising invoices, sellers should mention the correct HSN code and a clear description such as compact digital camera or action camera to avoid confusion.
Security Cameras and Their HSN Code Classification
Security cameras such as CCTV cameras, IP cameras and network cameras are used for surveillance. These are also treated as cameras for tariff purposes, even though they are often sold as part of a security system. When cameras are supplied along with recorders, cables and monitors as a complete system, you must see whether the supply is treated as a composite supply. Even in that case, the HSN code for the principal item, which is often the camera system, will decide the classification.
Conclusion
Most types of cameras, whether DSLR, digital compact or security cameras, are grouped under the same main HSN heading for cameras and video recorders. This makes GST rate mapping and return filing simpler, as you can use one broad heading with clear descriptions. For special bundled supplies such as full security systems, you should still review whether the camera remains the principal item for classification.
I am a Chartered Accountant with 5 years of experience specializing in GST, income tax, and HSN code classification. I help businesses with GST compliance, tax planning, and financial advisory, ensuring they meet regulatory requirements while optimizing their tax strategies. I aim to simplify GST filings, income tax laws, and HSN code classifications, helping professionals and business owners stay informed and compliant.
Frequently Asked Questions
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What is the HSN code for digital cameras?
Digital cameras, including DSLR, mirrorless and compact cameras, are generally classified under the main tariff heading for television and digital cameras. The exact sub heading can depend on features.
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How are DSLR cameras classified under HSN?
DSLR cameras are treated as digital cameras with interchangeable lenses. They fall under the same broad heading as other digital cameras, with specific sub headings as per the tariff.
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Are security cameras classified differently from normal cameras?
Security cameras are usually grouped under the same chapter as digital cameras, but the exact sub heading can refer to television cameras or network cameras used for surveillance.
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Does HSN classification affect import duties on cameras?
Yes, customs duty, social welfare surcharge and any safeguard duty depend on the HSN code. Using the correct code helps in estimating landed cost and avoiding reassessment.
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Why are HSN codes essential for camera businesses?
Retailers, distributors and system integrators all rely on correct HSN codes to charge proper GST, claim input tax credit and file accurate returns. A clear code also builds trust with customers and tax authorities.