---
title: "HSN Code for Other Circuit Pattern Projection Apparatus | HSN 90104200 GST Rate"
description: "Find HSN and GST Rates for 90104200 related to Other Circuit Pattern Projection Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90104200/"
---

# HSN Code 90104200: Other Circuit Pattern Projection Apparatus

- [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: step and repeat aligners | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90104200 ?

It includes Feather/Down Filled Quilts

### How should mixed supplies be billed when Other Circuit Pattern Projection Apparatus is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Circuit Pattern Projection Apparatus; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Other Circuit Pattern Projection Apparatus?

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.

### Can we claim ITC on inputs used to trade Other Circuit Pattern Projection Apparatus?

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

### Any common misclassification issue with Other Circuit Pattern Projection Apparatus?

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

### Do e‑way bill and e‑invoice apply for Other Circuit Pattern Projection Apparatus?

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.