HSN Code 90049010: Passive night vision

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.

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Description of Goods for 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

CGST 9%
SGST 9%
IGST 18%
CESS 0%

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

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 90049010 not include?

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)

Other : Prismatic eyeglasses for reading

Other : Prismatic eyeglasses for reading (those for correcting vision)

Other : Other

Other : Other (those for correcting vision)

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FAQs for HSN Code 90049010

What products are classified under HSN 90049010 ?

It includes Binocular/Telescope Parts (Non-Mountings)

Does packaging or labelling change the GST for Passive night vision?

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.

How should mixed supplies be billed when Passive night vision is sold with other items?

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).

Do e‑way bill and e‑invoice apply for Passive night vision?

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.

Any common misclassification issue with Passive night vision?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How much GST applies to Passive night vision?

Under HSN 90049010, Passive night vision attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Important Disclaimer

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.

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