---
title: "HSN Code for Projection Screens | HSN 90106000 GST Rate"
description: "Find HSN and GST Rates for 90106000 related to Projection Screens with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90106000/"
---

# HSN Code 90106000: Projection Screens

- [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 |
| --- | --- | --- | --- | --- |
| Projection screens | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90106000 ?

It includes Non-Optical Microscopes & Diffraction Apparatus

### Do e‑way bill and e‑invoice apply for Projection Screens?

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.

### How should mixed supplies be billed when Projection Screens is sold with other items?

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

### Can we claim ITC on inputs used to trade Projection Screens?

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

### Does packaging or labelling change the GST for Projection Screens?

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.

### Any common misclassification issue with Projection Screens?

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

### How much GST applies to Projection Screens?

Under HSN 90106000, Projection Screens attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 90106000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹8 Cr (+50.09% YoY) — 0.0002% of India's total exports
- Imports: ₹55 Cr (+7.00% YoY) — 0.0009% of India's total imports
- Trade balance: −₹47 Cr (Deficit); surplus rank #10202 of 12657 HSN codes
- Share of Sub-Chapter 9010: 76.29% of its exports; import side 81.18%
- Rank within Sub-Chapter 9010: #1 of 7 by export value; import-side #1

### Key metrics

- Export CAGR: -7.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6016 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +192.67% in FY 2022-23
- Contribution to Sub-Ch. 9010: 76.29% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90106000

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 | 13.53 | 0.0006% | — | 88.72% | 42.55 | 0.0012% | — | 69.04% | −29.02 | #4628 |
| FY 2019-20 | 11.42 | 0.0005% | −15.60% | 77.79% | 39.83 | 0.0012% | −6.39% | 64.85% | −28.41 | #4833 |
| FY 2020-21 | 1.97 | 0.0001% | −82.75% | 6.46% | 31.06 | 0.0011% | −22.02% | 59.02% | −29.09 | #7016 |
| FY 2021-22 | 2.73 | 0.0001% | +38.58% | 66.26% | 38.63 | 0.0008% | +24.37% | 78.85% | −35.90 | #6994 |
| FY 2022-23 | 7.99 | 0.0002% | +192.67% | 82.20% | 55.01 | 0.0010% | +42.40% | 74.32% | −47.02 | #5915 |
| FY 2023-24 | 5.51 | 0.0002% | −31.04% | 68.88% | 51.45 | 0.0009% | −6.47% | 73.27% | −45.94 | #6470 |
| FY 2024-25 | 8.27 | 0.0002% | +50.09% | 76.29% | 55.05 | 0.0009% | +7.00% | 81.18% | −46.78 | #6016 |

- CAGR (7-year): exports -7.88%/yr, imports 4.39%/yr (consistently Deficit)

## Key trade insights: HSN Code 90106000 export-import analysis

### Export decline: -7.88% CAGR over 7 years

India's exports under HSN Code 90106000 have declined at a compound annual rate of -7.88% over 7 fiscal years, falling from ₹13.53 Crore in FY 2018-19 to ₹8.27 Crore in FY 2024-25.

### HSN Code 90106000 ranked #6016 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90106000 ranks #6016 out of 12657 HSN codes by total export value. Within Sub-Chapter 9010, it ranks #1 of 7. By trade surplus, it ranks #10202 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 90106000 exports

The strongest single-year export movement for HSN Code 90106000 was recorded in FY 2022-23, when exports surged by 192.67% over the prior year.

### India records a trade deficit of ₹46.78 Crore in HSN Code 90106000 goods

In FY 2024-25, India's imports of ₹55.05 Cr exceeded exports of ₹8.27 Cr, resulting in a trade deficit of ₹46.78 Crore — ranking #10202 of 12657 by surplus magnitude.

### Import growth of 4.39% CAGR signals stable import dependency for Projection Screens

India's imports under HSN Code 90106000 have grown at 4.39% CAGR, reaching ₹55.05 Crore in FY 2024-25.

### HSN Code 90106000 contributes 76.29% of Sub-Chapter 9010 exports — ranked #1

Among the 7 HSN codes under Sub-Chapter 9010, HSN Code 90106000 ranks #1 by export value — accounting for 76.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 81.18% share (rank #1).

## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-90105000/) | < ₹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/) | — |