What products are classified under HSN 90071010 ?
It includes Microfilm/Microfiche Readers
HSN Code 90071010 represents Cameras for film less than 16 mm under GST classification. This code helps businesses identify Cameras for film less than 16 mm correctly for billing, taxation, and trade. With HSN Code 90071010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Cameras for film less than 16 mm.
HSN Code 90071010 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 | 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | Cameras : For film of less than 16 mm width or for double – 8 mm film | 9% | 9% | 18% | 0% |
Description of goods
Cameras : For film of less than 16 mm width or for double – 8 mm film
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9007 – Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
Cameras for film less than 16 mm does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Cameras : Other | |
| Projectors : For film of less than 16 mm width | |
| Projectors : Other | |
| Parts and accessories : For cameras | |
| Parts and accessories : For projectors |
Cameras : Other
Projectors : For film of less than 16 mm width
Projectors : Other
Parts and accessories : For cameras
Parts and accessories : For projectors
It includes Microfilm/Microfiche Readers
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cameras for film less than 16 mm; 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.
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 90071010, Cameras for film less than 16 mm attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.