What products are classified under HSN 90059010 ?
It includes Cameras for roll film
HSN Code 90059010 represents Binocular/Telescope Parts (Non-Mountings) under GST classification. This code helps businesses identify Binocular/Telescope Parts (Non-Mountings) correctly for billing, taxation, and trade. With HSN Code 90059010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Binocular/Telescope Parts (Non-Mountings).
HSN Code 90059010 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 | Parts and accessories (including mountings) : Of binocular or telescopes of heading 9005, other than mountings | 9% | 9% | 18% | 0% |
Description of goods
Parts and accessories (including mountings) : Of binocular or telescopes of heading 9005, other than mountings
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
Binocular/Telescope Parts (Non-Mountings) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Binoculars | |
| Other instruments : Monocular and refracting telescopes | |
| Other instruments : Astronomical instruments | |
| Other instruments : Other | |
| Parts and accessories (including mountings) : Mountings for astronomical instruments | |
| Parts and accessories (including mountings) : Other |
Binoculars
Other instruments : Monocular and refracting telescopes
Other instruments : Astronomical instruments
Other instruments : Other
Parts and accessories (including mountings) : Mountings for astronomical instruments
Parts and accessories (including mountings) : Other
It includes Cameras for roll film
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.
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.
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.
Under HSN 90059010, Binocular/Telescope Parts (Non-Mountings) 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.