What products are classified under HSN 90119000 ?
It includes Lasers, Other Than Laser Diodes
HSN Code 90119000 represents Parts And Accessories under GST classification. This code helps businesses identify Parts And Accessories correctly for billing, taxation, and trade. With HSN Code 90119000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts And Accessories.
HSN Code 90119000 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 | Parts and accessories | 9% | 9% | 18% | 0% |
Description of goods
Parts and accessories
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
Parts And Accessories does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Stereoscopic microscopes | |
| Other microscopes, for photomicrography, cinephotomicrography or microprojection | |
| Other microscopes |
Stereoscopic microscopes
Other microscopes, for photomicrography, cinephotomicrography or microprojection
Other microscopes
It includes Lasers, Other Than Laser Diodes
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.
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 Parts And Accessories; Nil for exempt items if applicable).
Under HSN 90119000, Parts And Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.