---
title: "HSN Code for Microfilm/Microfiche Readers | HSN 90085020 GST Rate"
description: "Find HSN and GST Rates for 90085020 related to Microfilm/Microfiche Readers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90085020/"
---

# HSN Code 90085020: Microfilm/Microfiche Readers

- [Section 18: Guide to HSN Section 18](https://busy.in/hsn/section-18/)
- [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/)
- [Sub-chapter 9008: Image projectors & enlargers](https://busy.in/hsn/sub-chapter-9008/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Projectors, enlargers and reducers : Microfilm, microfiche or other microform readers, whether or not capable of producing copies | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90085020 ?

It includes Parts And Accessories

### Do e‑way bill and e‑invoice apply for 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.

### How much GST applies to Microfilm/Microfiche Readers?

Under HSN 90085020, Microfilm/Microfiche Readers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Microfilm/Microfiche Readers?

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 Microfilm/Microfiche Readers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Microfilm/Microfiche Readers; Nil for exempt items if applicable).

### Any common misclassification issue with Microfilm/Microfiche Readers?

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

### Can we claim ITC on inputs used to trade Microfilm/Microfiche Readers?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

## India's trade performance: HSN Code 90085020 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: Nil — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−57.14% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7219 of 12657 HSN codes
- Share of Sub-Chapter 9008: 0.00% of its exports; import side 0.16%

### Key metrics

- Peak growth year: −100.00% in FY 2020-21
- Contribution to Sub-Ch. 9008: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90085020

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9008 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9008 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | 1.94 | 0.0001% | — | 13.67% | −1.94 | — |
| FY 2019-20 | < ₹1 Crore | 0.0000% | — | 20.37% | < ₹1 Crore | 0.0000% | −94.33% | 1.03% | 0.00 | #9131 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +90.91% | 2.97% | −0.21 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.27% | −0.07 | — |
| FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −57.14% | 0.16% | −0.03 | — |

- CAGR (7-year): exports —/yr, imports -50.09%/yr (consistently Deficit)

## Key trade insights: HSN Code 90085020 export-import analysis

### Export snapshot for HSN Code 90085020

India exported ₹0.00 Crore worth of Microfilm/Microfiche Readers in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2020-21 was the strongest growth year for HSN Code 90085020 exports

The strongest single-year export movement for HSN Code 90085020 was recorded in FY 2020-21, when exports declined by 100.00% over the prior year.

### India records a trade deficit of ₹0.03 Crore in HSN Code 90085020 goods

In FY 2024-25, India's imports of ₹0.03 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.03 Crore — ranking #7219 of 12657 by surplus magnitude.

### Import growth of -50.09% CAGR signals stable import dependency for Microfilm/Microfiche Readers

India's imports under HSN Code 90085020 have grown at -50.09% CAGR, reaching ₹0.03 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 9008

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90085010: Projectors: Slide projectors](https://busy.in/hsn/hsn-90085010/) | < ₹1 Crore |
| #2 | [HSN Code 90085030: Image projectors: Other](https://busy.in/hsn/hsn-90085030/) | < ₹1 Crore |
| #3 | [HSN Code 90089000: Parts And Accessories](https://busy.in/hsn/hsn-90089000/) | < ₹1 Crore |
| #4 | [HSN Code 90085040: Photographic Cameras](https://busy.in/hsn/hsn-90085040/) | < ₹1 Crore |
| — | HSN Code 90085020: Microfilm/Microfiche Readers (this hsn code) | Nil |