What products are classified under HSN 90085040 ?
It includes Other Photomicrography/Microprojection Microscopes
HSN Code 90085040 represents Photographic Cameras under GST classification. This code helps businesses identify Photographic Cameras correctly for billing, taxation, and trade. With HSN Code 90085040, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic Cameras.
HSN Code 90085040 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 | 9008 | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers | Projectors, enlargers and reducers : Photographic (other than Cinematographic) enlargers and reducers | 9% | 9% | 18% | 0% |
Description of goods
Projectors, enlargers and reducers : Photographic (other than Cinematographic) enlargers and reducers
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9008 – Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
Photographic Cameras does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Projectors, enlargers and reducers : Slide projectors | |
| Projectors, enlargers and reducers : Microfilm, microfiche or other microform readers, whether or not capable of producing copies | |
| Projectors, enlargers and reducers : Other image projectors | |
| Parts and accessories |
Projectors, enlargers and reducers : Slide projectors
Projectors, enlargers and reducers : Microfilm, microfiche or other microform readers, whether or not capable of producing copies
Projectors, enlargers and reducers : Other image projectors
Parts and accessories
It includes Other Photomicrography/Microprojection Microscopes
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Photographic Cameras; Nil for exempt items if applicable).
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.
Under HSN 90085040, Photographic Cameras 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.