What products are classified under HSN 90121010 ?
It includes Other drilling machines : Numerically controlled
HSN Code 90121010 represents Electron Microscopes (Semiconductor Handling) under GST classification. This code helps businesses identify Electron Microscopes (Semiconductor Handling) correctly for billing, taxation, and trade. With HSN Code 90121010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Electron Microscopes (Semiconductor Handling).
HSN Code 90121010 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 | 9012 | Microscopes other than optical microscopes; diffraction apparatus | Microscopes other than optical microscopes; diffraction apparatus : Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 9% | 9% | 18% | 0% |
Description of goods
Microscopes other than optical microscopes; diffraction apparatus : Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9012 – Microscopes other than optical microscopes; diffraction apparatus
Electron Microscopes (Semiconductor Handling) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Microscopes other than optical microscopes; diffraction apparatus : Other | |
| Parts and accessories |
Microscopes other than optical microscopes; diffraction apparatus : Other
Parts and accessories
It includes Other drilling machines : Numerically controlled
Under HSN 90121010, Electron Microscopes (Semiconductor Handling) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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 Electron Microscopes (Semiconductor Handling); Nil for exempt items if applicable).
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.
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.