---
title: "HSN Code for Step and Repeat Aligners | HSN 90104100 GST Rate"
description: "Find HSN and GST Rates for 90104100 related to Step and Repeat Aligners with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90104100/"
---

# HSN Code 90104100: Step and Repeat Aligners

- [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 photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens - apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: direct write-on-wafer apparatus | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90104100 ?

It includes Bamboo/Rattan Seats

### How should mixed supplies be billed when Step and Repeat Aligners is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Step and Repeat Aligners; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Step and Repeat Aligners?

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 Step and Repeat Aligners?

Under HSN 90104100, Step and Repeat Aligners attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Step and Repeat Aligners?

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 Step and Repeat Aligners?

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.