What products are classified under HSN 90121090 ?
It includes Parts And Accessories
HSN Code 90121090 represents Non-Optical Microscopes & Diffraction Apparatus under GST classification. This code helps businesses identify Non-Optical Microscopes & Diffraction Apparatus correctly for billing, taxation, and trade. With HSN Code 90121090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Non-Optical Microscopes & Diffraction Apparatus.
HSN Code 90121090 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 : Other | 9% | 9% | 18% | 0% |
Description of goods
Microscopes other than optical microscopes; diffraction apparatus : Other
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
Non-Optical Microscopes & Diffraction Apparatus does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Microscopes other than optical microscopes; diffraction apparatus : Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | |
| Parts and accessories |
Microscopes other than optical microscopes; diffraction apparatus : Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles
Parts and accessories
It includes Parts And Accessories
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 90121090, Non-Optical Microscopes & Diffraction Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-Optical Microscopes & Diffraction Apparatus; 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.