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 or export of Photographic & Cinematographic Lab Equipment .

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Description of Goods for HSN Code 90105000

HSN Code 90105000 relates to the following description.

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%

What does HSN Code 90105000 not include?

Photographic & Cinematographic Lab Equipment does not include products with the following descriptions.

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

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

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

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

India’s Trade Performance — HSN Code 90105000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

+127.78% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹6 Cr

−54.94% vs FY 2023-24

0.0001% of India’s total imports

Trade Balance

FY 2024-25

−₹5 Cr

Trade Deficit

Surplus rank #8592 of 12657 HSN codes

% of Sub-Chapter 9010

FY 2024-25

7.56%

Share of Sub-Chapter 9010’s total exports in FY 2024-25

Import side: 8.21% of Sub-Chapter 9010’s imports

Rank Within Sub-Chapter 9010

FY 2024-25

#3 of 7

Position by export value among HSN codes in Sub-Chapter 9010

Import-side rank: #2 of 7

At a glance

−2.08%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#8412

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+127.78%

Peak Growth Year

FY 2024-25 · strongest single-year move

7.56%

Contribution to Sub-Ch. 9010

Share of Sub-Chapter 9010 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #7693

Balance

−3.45

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

6.10% of Sub-Ch. 9010

Imports

4.38 ₹ Cr

0.0001% share

YoY

7.11% of Sub-Ch. 9010

FY 2019-20 Exp. Rank #7661

Balance

−3.75

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+2.15% YoY

6.47% of Sub-Ch. 9010

Imports

4.70 ₹ Cr

0.0001% share

+7.31% YoY

7.65% of Sub-Ch. 9010

FY 2020-21 Exp. Rank #8448

Balance

−15.75

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−61.05% YoY

1.21% of Sub-Ch. 9010

Imports

16.12 ₹ Cr

0.0006% share

+242.98% YoY

30.63% of Sub-Ch. 9010

FY 2021-22 Exp. Rank #8788

Balance

−3.32

Exports

< ₹1 Crore ₹ Cr

0.0000% share

0.00% YoY

8.98% of Sub-Ch. 9010

Imports

3.69 ₹ Cr

0.0001% share

−77.11% YoY

7.53% of Sub-Ch. 9010

FY 2022-23 Exp. Rank #9146

Balance

−10.75

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−32.43% YoY

2.57% of Sub-Ch. 9010

Imports

11.00 ₹ Cr

0.0002% share

+198.10% YoY

14.86% of Sub-Ch. 9010

FY 2023-24 Exp. Rank #9058

Balance

−12.00

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+44.00% YoY

4.50% of Sub-Ch. 9010

Imports

12.36 ₹ Cr

0.0002% share

+12.36% YoY

17.60% of Sub-Ch. 9010

FY 2024-25 Exp. Rank #8412

Balance

−4.75

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+127.78% YoY

7.56% of Sub-Ch. 9010

Imports

5.57 ₹ Cr

0.0001% share

−54.94% YoY

8.21% of Sub-Ch. 9010

CAGR · 7-Year

Exports

−2.08% /yr

Imports

4.09% /yr

Consistently Deficit
Sub-Chapter 9010 total

reference, FY 2024-25

Export

₹10.84 Cr

Import

₹67.81 Cr

Trade Balance

−56.97

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 90105000 and GST compliance.

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.