What products are classified under HSN 90089000 ?
It includes Other Microscopes
HSN Code 90089000 represents Parts And Accessories under GST classification. This code helps businesses identify Parts And Accessories correctly for billing, taxation, and trade. With HSN Code 90089000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts And Accessories.
HSN Code 90089000 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 | Parts and accessories | 9% | 9% | 18% | 0% |
Description of goods
Parts and accessories
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
Parts And Accessories 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 | |
| Projectors, enlargers and reducers : Photographic (other than Cinematographic) enlargers and reducers |
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
Projectors, enlargers and reducers : Photographic (other than Cinematographic) enlargers and reducers
It includes Other Microscopes
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts And Accessories; 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.
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.
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.
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.