What products are classified under HSN 90112000 ?
It includes Periscopes
HSN Code 90112000 represents Other Photomicrography/Microprojection Microscopes under GST classification. This code helps businesses identify Other Photomicrography/Microprojection Microscopes correctly for billing, taxation, and trade. With HSN Code 90112000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Photomicrography/Microprojection Microscopes.
HSN Code 90112000 relates to the following description:
| 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 | 9011 | Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection | Other microscopes, for photomicrography, cinephotomicrography or microprojection | 9% | 9% | 18% | 0% |
Description of goods
Other microscopes, for photomicrography, cinephotomicrography or microprojection
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9011 – Compound optical microscopes, including those for photomicro-graphy, cinephotomicrography or microprojection
Other Photomicrography/Microprojection Microscopes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Stereoscopic microscopes | |
| Other microscopes | |
| Parts and accessories |
Stereoscopic microscopes
Other microscopes
Parts and accessories
It includes Periscopes
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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Photomicrography/Microprojection Microscopes; Nil for exempt items if applicable).
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.