What products are classified under HSN 90118000 ?
It includes Other Telescopic Sights/Periscopes
HSN Code 90118000 represents Other Microscopes under GST classification. This code helps businesses identify Other Microscopes correctly for billing, taxation, and trade. With HSN Code 90118000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Microscopes.
HSN Code 90118000 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 | 9% | 9% | 18% | 0% |
Description of goods
Other microscopes
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 Microscopes does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Stereoscopic microscopes | |
| Other microscopes, for photomicrography, cinephotomicrography or microprojection | |
| Parts and accessories |
Stereoscopic microscopes
Other microscopes, for photomicrography, cinephotomicrography or microprojection
Parts and accessories
| Order Number | Description |
|---|---|
| M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) |
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
It includes Other Telescopic Sights/Periscopes
Under HSN 90118000, Other Microscopes attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Microscopes; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.