What products are classified under HSN 90131010 ?
It includes Aeronautical/Space Navigation Instruments (Non-Compasses)
HSN Code 90131010 represents Telescopic Sights for Arms under GST classification. This code helps businesses identify Telescopic Sights for Arms correctly for billing, taxation, and trade. With HSN Code 90131010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Telescopic Sights for Arms.
HSN Code 90131010 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 | 9013 | Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter | Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI : Telescopic sights for fitting to arms | 9% | 9% | 18% | 0% |
Description of goods
Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI : Telescopic sights for fitting to arms
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9013 – Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter
Telescopic Sights for Arms does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI : Periscopes | |
| Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI : Other | |
| Lasers, other than laser diodes | |
| Other devices, appliances and instrument | |
| Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - other devices, appliances and instruments: liquid crystal devices (lcd) | |
| Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - other devices, appliances and instruments: other | |
| Parts and accessories | |
| Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - parts and accessories: for liquid crystal devices (lcd) | |
| Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - parts and accessories: other |
Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI : Periscopes
Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI : Other
Lasers, other than laser diodes
Other devices, appliances and instrument
Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - other devices, appliances and instruments: liquid crystal devices (lcd)
Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - other devices, appliances and instruments: other
Parts and accessories
Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - parts and accessories: for liquid crystal devices (lcd)
Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - parts and accessories: other
It includes Aeronautical/Space Navigation Instruments (Non-Compasses)
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Telescopic Sights for Arms; Nil for exempt items if applicable).
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.
Under HSN 90131010, Telescopic Sights for Arms 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.
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.