What products are classified under HSN 90039000 ?
It includes Other instruments : Astronomical instruments
HSN Code 90039000 represents Parts under GST classification. This code helps businesses identify Parts correctly for billing, taxation, and trade. With HSN Code 90039000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts.
HSN Code 90039000 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 | 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | Parts | 6% | 6% | 12% | 0% |
Description of goods
Parts
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9003 – Frames and mountings for spectacles, goggles or the like, and parts thereof
Parts does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Frames and mountings : Of plastics | |
| Frames and mountings : Of other materials |
Frames and mountings : Of plastics
Frames and mountings : Of other materials
It includes Other instruments : Astronomical instruments
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 Parts; 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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.