What products are classified under HSN 90051000 ?
It includes Cameras for printing plates or cylinders
HSN Code 90051000 represents Binoculars under GST classification. This code helps businesses identify Binoculars correctly for billing, taxation, and trade. With HSN Code 90051000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Binoculars.
HSN Code 90051000 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 | 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronom | Binoculars | 9% | 9% | 18% | 0% |
Description of goods
Binoculars
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9005 – Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronom
Binoculars does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Other instruments : Monocular and refracting telescopes | |
| Other instruments : Astronomical instruments | |
| Other instruments : Other | |
| Parts and accessories (including mountings) : Of binocular or telescopes of heading 9005, other than mountings | |
| Parts and accessories (including mountings) : Mountings for astronomical instruments | |
| Parts and accessories (including mountings) : Other |
Other instruments : Monocular and refracting telescopes
Other instruments : Astronomical instruments
Other instruments : Other
Parts and accessories (including mountings) : Of binocular or telescopes of heading 9005, other than mountings
Parts and accessories (including mountings) : Mountings for astronomical instruments
Parts and accessories (including mountings) : Other
It includes Cameras for printing plates or cylinders
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Binoculars; Nil for exempt items if applicable).
Under HSN 90051000, Binoculars attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.