HSN Code 90105000: Photographic & Cinematographic Lab Equipment

HSN Code 90105000 represents Photographic & Cinematographic Lab Equipment under GST classification. This code helps businesses identify Photographic & Cinematographic Lab Equipment correctly for billing, taxation, and trade. With HSN Code 90105000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photographic & Cinematographic Lab Equipment .

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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	9010	Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens	Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes	9%	9%	18%	0%

Description of goods

Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes

Chapter

90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Sub Chapter

9010 – Apparatus and equipment for photographic (including cinematographic) laboratories not specified or included elsewhere in this chapter; negatoscopes; projection screens

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
90101000	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
90104100	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
90104200	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
90104900	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
90106000	Projection screens
90109000	Parts and accessories

HSN Code 90101000

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

HSN Code 90104100

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

HSN Code 90104200

HSN Code 90104900

HSN Code 90106000

Projection screens

HSN Code 90109000

Parts and accessories

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What products are classified under HSN 90105000 ?

It includes Electron Microscopes (Semiconductor Handling)

Do e‑way bill and e‑invoice apply for Photographic & Cinematographic Lab 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.

Can we claim ITC on inputs used to trade Photographic & Cinematographic Lab Equipment?

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 Photographic & Cinematographic Lab 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 Photographic & Cinematographic Lab 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.

How should mixed supplies be billed when Photographic & Cinematographic Lab Equipment is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Photographic & Cinematographic Lab Equipment; Nil for exempt items if applicable).

Important Disclaimer

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.

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