---
title: "HSN Code for Liquid Crystal Devices (LCD) | HSN 90104900 GST Rate"
description: "Find HSN and GST Rates for 90104900 related to Liquid Crystal Devices (LCD) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90104900/"
---

# HSN Code 90104900: Liquid Crystal Devices (LCD)

- [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: other | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90104900 ?

It includes Watch Springs (Hair-springs)

### How should mixed supplies be billed when Liquid Crystal Devices (LCD) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Liquid Crystal Devices (LCD); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Liquid Crystal Devices (LCD)?

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 Liquid Crystal Devices (LCD)?

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

### How much GST applies to Liquid Crystal Devices (LCD)?

Under HSN 90104900, Liquid Crystal Devices (LCD) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Liquid Crystal Devices (LCD)?

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