--- title: "HSN Code for Automatic Film/Photo Development Equipment | HSN 90101000 GST Rate" description: "Find HSN and GST Rates for 90101000 related to Automatic Film/Photo Development Equipment with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90101000/" --- # HSN Code 90101000: Automatic Film/Photo Development Equipment - [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 9010: Photographic laboratory equipment](https://busy.in/hsn/sub-chapter-9010/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90101000 ? It includes Parts And Accessories ### How much GST applies to Automatic Film/Photo Development Equipment? Under HSN 90101000, Automatic Film/Photo Development Equipment attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Automatic Film/Photo Development Equipment? 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 should mixed supplies be billed when Automatic Film/Photo Development Equipment is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Automatic Film/Photo Development Equipment; Nil for exempt items if applicable). ### Any common misclassification issue with Automatic Film/Photo Development Equipment? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Automatic Film/Photo Development Equipment? 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. ## India's trade performance: HSN Code 90101000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2 Cr (+28.81% YoY) — 0.0000% of India's total exports - Imports: ₹4 Cr (+45.97% YoY) — 0.0001% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8207 of 12657 HSN codes - Share of Sub-Chapter 9010: 14.02% of its exports; import side 5.34% - Rank within Sub-Chapter 9010: #2 of 7 by export value; import-side #3 ### Key metrics - Export CAGR: 42.70% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7850 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +228.57% in FY 2020-21 - Contribution to Sub-Ch. 9010: 14.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90101000 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. 9010 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9010 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 1.18% | 10.33 | 0.0003% | — | 16.76% | −10.15 | #8880 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +16.67% | 1.43% | 12.83 | 0.0004% | +24.20% | 20.89% | −12.62 | #8811 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +228.57% | 2.26% | 3.65 | 0.0001% | −71.55% | 6.94% | −2.96 | #7974 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −42.03% | 9.71% | 4.83 | 0.0001% | +32.33% | 9.86% | −4.43 | #8724 | | FY 2022-23 | 1.14 | 0.0000% | +185.00% | 11.73% | 5.00 | 0.0001% | +3.52% | 6.75% | −3.86 | #7989 | | FY 2023-24 | 1.18 | 0.0000% | +3.51% | 14.75% | 2.48 | 0.0000% | −50.40% | 3.53% | −1.30 | #8092 | | FY 2024-25 | 1.52 | 0.0000% | +28.81% | 14.02% | 3.62 | 0.0001% | +45.97% | 5.34% | −2.10 | #7850 | - CAGR (7-year): exports 42.70%/yr, imports -16.03%/yr (consistently Deficit) ## Key trade insights: HSN Code 90101000 export-import analysis ### Consistent export growth: 42.70% CAGR over 7 years India's exports under HSN Code 90101000 have grown at a compound annual rate of 42.70% over 7 fiscal years, rising from ₹0.18 Crore in FY 2018-19 to ₹1.52 Crore in FY 2024-25. ### HSN Code 90101000 ranked #7850 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90101000 ranks #7850 out of 12657 HSN codes by total export value. Within Sub-Chapter 9010, it ranks #2 of 7. By trade surplus, it ranks #8207 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 90101000 exports The strongest single-year export movement for HSN Code 90101000 was recorded in FY 2020-21, when exports surged by 228.57% over the prior year. ### India records a trade deficit of ₹2.10 Crore in HSN Code 90101000 goods In FY 2024-25, India's imports of ₹3.62 Cr exceeded exports of ₹1.52 Cr, resulting in a trade deficit of ₹2.10 Crore — ranking #8207 of 12657 by surplus magnitude. ### Import growth of -16.03% CAGR signals stable import dependency for Automatic Film/Photo Development Equipment India's imports under HSN Code 90101000 have grown at -16.03% CAGR, reaching ₹3.62 Crore in FY 2024-25. ### HSN Code 90101000 contributes 14.02% of Sub-Chapter 9010 exports — ranked #2 Among the 7 HSN codes under Sub-Chapter 9010, HSN Code 90101000 ranks #2 by export value — accounting for 14.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.34% share (rank #3). ## Related HSN Codes in Sub-Chapter 9010 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90106000: Projection Screens](https://busy.in/hsn/hsn-90106000/) | ₹8 Cr | | #2 | HSN Code 90101000: Automatic Film/Photo Development Equipment (this hsn code) | ₹2 Cr | | #3 | [HSN Code 90105000: Photographic & Cinematographic Lab Equipment](https://busy.in/hsn/hsn-90105000/) | < ₹1 Crore | | #4 | [HSN Code 90109000: Parts And Accessories](https://busy.in/hsn/hsn-90109000/) | < ₹1 Crore | | — | [HSN Code 90104100: Step and Repeat Aligners](https://busy.in/hsn/hsn-90104100/) | — | | — | [HSN Code 90104200: Other Circuit Pattern Projection Apparatus](https://busy.in/hsn/hsn-90104200/) | — | | — | [HSN Code 90104900: Liquid Crystal Devices (LCD)](https://busy.in/hsn/hsn-90104900/) | — |