HSN Code 90138010: Other Optical Appliances/Instruments

HSN Code 90138010 represents Other Optical Appliances/Instruments under GST classification. This code helps businesses identify Other Optical Appliances/Instruments correctly for billing, taxation, and trade. With HSN Code 90138010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Optical Appliances/Instruments.

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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	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)	9%	9%	18%	0%

Description of goods

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)

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
90138000	Other devices, appliances and instrument
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 90138000

Other devices, appliances and instrument

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 90138010 ?

It includes Other Bedding/Furnishing Articles

Any common misclassification issue with Other Optical Appliances/Instruments?

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

Does packaging or labelling change the GST for Other Optical Appliances/Instruments?

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.

Can we claim ITC on inputs used to trade Other Optical Appliances/Instruments?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How much GST applies to Other Optical Appliances/Instruments?

Under HSN 90138010, Other Optical Appliances/Instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Other Optical Appliances/Instruments is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Optical Appliances/Instruments; Nil for exempt items if applicable).

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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