What products are classified under HSN 90142000 ?
It includes Non-Auto Engineer/Builder Level
HSN Code 90142000 represents Aeronautical/Space Navigation Instruments (Non-Compasses) under GST classification. This code helps businesses identify Aeronautical/Space Navigation Instruments (Non-Compasses) correctly for billing, taxation, and trade. With HSN Code 90142000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Aeronautical/Space Navigation Instruments (Non-Compasses).
HSN Code 90142000 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 | 9014 | Direction finding compasses; other navigational instruments and appliances | Instruments and appliances for aeronautical or space navigation (other than compasses) | 9% | 9% | 18% | 0% |
Description of goods
Instruments and appliances for aeronautical or space navigation (other than compasses)
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9014 – Direction finding compasses; other navigational instruments and appliances
Aeronautical/Space Navigation Instruments (Non-Compasses) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Direction finding compasses | |
| Other instruments and appliances : Echo sounding instrument | |
| Other instruments and appliances : Sextants | |
| Other instruments and appliances : Other | |
| Parts and accessories |
Direction finding compasses
Other instruments and appliances : Echo sounding instrument
Other instruments and appliances : Sextants
Other instruments and appliances : Other
Parts and accessories
It includes Non-Auto Engineer/Builder Level
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.
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.
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 Aeronautical/Space Navigation Instruments (Non-Compasses); Nil for exempt items if applicable).
Under HSN 90142000, Aeronautical/Space Navigation Instruments (Non-Compasses) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.