What products are classified under HSN 90021900 ?
It includes Passive night vision
HSN Code 90021900 represents Objective Lenses | Other under GST classification. This code helps businesses identify Objective Lenses | Other correctly for billing, taxation, and trade. With HSN Code 90021900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Objective Lenses | Other.
HSN Code 90021900 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 : Other | 9% | 9% | 18% | 0% |
Description of goods
Objective lenses : Other
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 | Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Objective lenses : For cameras, projectors or photographic enlargers or reducers | |
| Filters | |
| Other |
Objective lenses : For cameras, projectors or photographic enlargers or reducers
Filters
Other
It includes Passive night vision
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Objective Lenses / Other; Nil for exempt items if applicable).
Under HSN 90021900, Objective Lenses / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
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.