HSN Code 90138000: Other drilling machines : Numerically controlled

HSN Code 90138000 represents Other drilling machines : Numerically controlled under GST classification. This code helps businesses identify Other drilling machines : Numerically controlled correctly for billing, taxation, and trade. With HSN Code 90138000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other drilling machines : Numerically controlled.

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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	Other devices, appliances and instrument	9%	9%	18%	0%

Description of goods

Other devices, appliances and instrument

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

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
90131010	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
90131020	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
90131090	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
90132000	Lasers, other than laser diodes
90138010	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)
90138090	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
90139000	Parts and accessories
90139010	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)
90139090	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

HSN Code 90131010

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

HSN Code 90131020

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

HSN Code 90131090

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

HSN Code 90132000

Lasers, other than laser diodes

HSN Code 90138010

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)

HSN Code 90138090

HSN Code 90139000

Parts and accessories

HSN Code 90139010

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)

HSN Code 90139090

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What products are classified under HSN 90138000 ?

It includes Parts And Accessories

How much GST applies to Other drilling machines : Numerically controlled?

Under HSN 90138000, Other drilling machines : Numerically controlled attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Any common misclassification issue with Other drilling machines : Numerically controlled?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

How should mixed supplies be billed when Other drilling machines : Numerically controlled is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other drilling machines : Numerically controlled; Nil for exempt items if applicable).

Does packaging or labelling change the GST for Other drilling machines : Numerically controlled?

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.

Do e‑way bill and e‑invoice apply for Other drilling machines : Numerically controlled?

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.

Important Disclaimer

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.

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