What products are classified under HSN 90049010 ?
It includes Binocular/Telescope Parts (Non-Mountings)
HSN Code 90049010 represents Passive night vision under GST classification. This code helps businesses identify Passive night vision correctly for billing, taxation, and trade. With HSN Code 90049010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Passive night vision.
HSN Code 90049010 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 | 9004 | Spectacles, goggles and the like, corrective, protective or other | Other : Passive night vision goggles | 9% | 9% | 18% | 0% |
| 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | 9004 | Spectacles, goggles and the like, corrective, protective or other | Other : Passive night vision goggles (those for correcting vision) | 9% | 9% | 18% | 0% |
Description of goods
Other : Passive night vision goggles
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9004 – Spectacles, goggles and the like, corrective, protective or other
Description of goods
Other : Passive night vision goggles (those for correcting vision)
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9004 – Spectacles, goggles and the like, corrective, protective or other
Passive night vision does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Sunglasses | |
| Other : Prismatic eyeglasses for reading | |
| Other : Prismatic eyeglasses for reading (those for correcting vision) | |
| Other : Other | |
| Other : Other (those for correcting vision) |
Sunglasses
Other : Prismatic eyeglasses for reading
Other : Prismatic eyeglasses for reading (those for correcting vision)
Other : Other
Other : Other (those for correcting vision)
It includes Binocular/Telescope Parts (Non-Mountings)
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Passive night vision; Nil for exempt items if applicable).
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 90049010, Passive night vision 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.