What products are classified under HSN 90059020 ?
It includes Fixed focus 110 mm cameras
HSN Code 90059020 represents Mountings for Astronomical Instruments under GST classification. This code helps businesses identify Mountings for Astronomical Instruments correctly for billing, taxation, and trade. With HSN Code 90059020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mountings for Astronomical Instruments.
HSN Code 90059020 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) : Mountings for astronomical instruments | 9% | 9% | 18% | 0% |
Description of goods
Parts and accessories (including mountings) : Mountings for astronomical instruments
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
Mountings for Astronomical Instruments 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) : Of binocular or telescopes of heading 9005, other than mountings | |
| 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) : Of binocular or telescopes of heading 9005, other than mountings
Parts and accessories (including mountings) : Other
It includes Fixed focus 110 mm cameras
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 Mountings for Astronomical Instruments; Nil for exempt items if applicable).
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.
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.