What products are classified under HSN 90149000 ?
It includes Meteorological instruments
HSN Code 90149000 represents Parts And Accessories under GST classification. This code helps businesses identify Parts And Accessories correctly for billing, taxation, and trade. With HSN Code 90149000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts And Accessories.
HSN Code 90149000 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 | Parts and accessories | 9% | 9% | 18% | 0% |
Description of goods
Parts and accessories
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
Parts And Accessories does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Direction finding compasses | |
| Instruments and appliances for aeronautical or space navigation (other than compasses) | |
| Other instruments and appliances : Echo sounding instrument | |
| Other instruments and appliances : Sextants | |
| Other instruments and appliances : Other |
Direction finding compasses
Instruments and appliances for aeronautical or space navigation (other than compasses)
Other instruments and appliances : Echo sounding instrument
Other instruments and appliances : Sextants
Other instruments and appliances : Other
It includes Meteorological instruments
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Parts And Accessories; 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.
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.