--- title: "HSN Code for Photographic & Cinematographic Lab Equipment | HSN 90105000 GST Rate" description: "Find HSN and GST Rates for 90105000 related to Photographic & Cinematographic Lab Equipment with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90105000/" --- # HSN Code 90105000: Photographic & Cinematographic Lab 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 | | --- | --- | --- | --- | --- | | Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes | 9% | 9% | 18% | 0% | ## Frequently asked questions ### 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). ## India's trade performance: HSN Code 90105000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+127.78% YoY) — 0.0000% of India's total exports - Imports: ₹6 Cr (−54.94% YoY) — 0.0001% of India's total imports - Trade balance: −₹5 Cr (Deficit); surplus rank #8592 of 12657 HSN codes - Share of Sub-Chapter 9010: 7.56% of its exports; import side 8.21% - Rank within Sub-Chapter 9010: #3 of 7 by export value; import-side #2 ### Key metrics - Export CAGR: -2.08% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8412 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +127.78% in FY 2024-25 - Contribution to Sub-Ch. 9010: 7.56% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90105000 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% | — | 6.10% | 4.38 | 0.0001% | — | 7.11% | −3.45 | #7693 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +2.15% | 6.47% | 4.70 | 0.0001% | +7.31% | 7.65% | −3.75 | #7661 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −61.05% | 1.21% | 16.12 | 0.0006% | +242.98% | 30.63% | −15.75 | #8448 | | FY 2021-22 | < ₹1 Crore | 0.0000% | 0.00% | 8.98% | 3.69 | 0.0001% | −77.11% | 7.53% | −3.32 | #8788 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −32.43% | 2.57% | 11.00 | 0.0002% | +198.10% | 14.86% | −10.75 | #9146 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +44.00% | 4.50% | 12.36 | 0.0002% | +12.36% | 17.60% | −12.00 | #9058 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +127.78% | 7.56% | 5.57 | 0.0001% | −54.94% | 8.21% | −4.75 | #8412 | - CAGR (7-year): exports -2.08%/yr, imports 4.09%/yr (consistently Deficit) ## Key trade insights: HSN Code 90105000 export-import analysis ### Export decline: -2.08% CAGR over 7 years India's exports under HSN Code 90105000 have declined at a compound annual rate of -2.08% over 7 fiscal years, falling from ₹0.93 Crore in FY 2018-19 to ₹0.82 Crore in FY 2024-25. ### HSN Code 90105000 ranked #8412 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90105000 ranks #8412 out of 12657 HSN codes by total export value. Within Sub-Chapter 9010, it ranks #3 of 7. By trade surplus, it ranks #8592 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90105000 exports The strongest single-year export movement for HSN Code 90105000 was recorded in FY 2024-25, when exports surged by 127.78% over the prior year. ### India records a trade deficit of ₹4.75 Crore in HSN Code 90105000 goods In FY 2024-25, India's imports of ₹5.57 Cr exceeded exports of ₹0.82 Cr, resulting in a trade deficit of ₹4.75 Crore — ranking #8592 of 12657 by surplus magnitude. ### Import growth of 4.09% CAGR signals stable import dependency for Photographic & Cinematographic Lab Equipment India's imports under HSN Code 90105000 have grown at 4.09% CAGR, reaching ₹5.57 Crore in FY 2024-25. ### HSN Code 90105000 contributes 7.56% of Sub-Chapter 9010 exports — ranked #3 Among the 7 HSN codes under Sub-Chapter 9010, HSN Code 90105000 ranks #3 by export value — accounting for 7.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 8.21% share (rank #2). ## 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](https://busy.in/hsn/hsn-90101000/) | ₹2 Cr | | #3 | HSN Code 90105000: Photographic & Cinematographic Lab Equipment (this hsn code) | < ₹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/) | — |