What products are classified under HSN 90021100 ?
It includes Sunglasses
HSN Code 90021100 represents Objective Lenses (Photo/Projector) under GST classification. This code helps businesses identify Objective Lenses (Photo/Projector) correctly for billing, taxation, and trade. With HSN Code 90021100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Objective Lenses (Photo/Projector).
HSN Code 90021100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | 9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | Objective lenses : For cameras, projectors or photographic enlargers or reducers | 9% | 9% | 18% | 0% |
Description of goods
Objective lenses : For cameras, projectors or photographic enlargers or reducers
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9002 – Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
Objective Lenses (Photo/Projector) does not include products with the following descriptions:
It includes Sunglasses
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Objective Lenses (Photo/Projector); Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 90021100, Objective Lenses (Photo/Projector) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.