What products are classified under HSN 90154000 ?
It includes Other Balances (Sensitivity of 5 cg or Better)
HSN Code 90154000 represents Photogrammetrical surveying instruments under GST classification. This code helps businesses identify Photogrammetrical surveying instruments correctly for billing, taxation, and trade. With HSN Code 90154000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Photogrammetrical surveying instruments.
HSN Code 90154000 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 | 9015 | Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | Photogrammetrical surveying instruments and appliances | 9% | 9% | 18% | 0% |
Description of goods
Photogrammetrical surveying instruments and appliances
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9015 – Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
Photogrammetrical surveying instruments does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Rangefinders | |
| Theodolities and tachymeters (tacheometers) | |
| Levels : Dumpy levels or engineer's levels or builder’s levels (not automatic) and quick set levels with or without horizontal circles | |
| Levels : Other | |
| Other instruments and appliances : Hydrographic instruments | |
| Other instruments and appliances : Meteorological instruments | |
| Other instruments and appliances : Geophysical instruments | |
| Other instruments and appliances : Other | |
| Parts and accessories |
Rangefinders
Theodolities and tachymeters (tacheometers)
Levels : Dumpy levels or engineer's levels or builder’s levels (not automatic) and quick set levels with or without horizontal circles
Levels : Other
Other instruments and appliances : Hydrographic instruments
Other instruments and appliances : Meteorological instruments
Other instruments and appliances : Geophysical instruments
Other instruments and appliances : Other
Parts and accessories
It includes Other Balances (Sensitivity of 5 cg or Better)
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 90154000, Photogrammetrical surveying instruments attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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 Photogrammetrical surveying instruments; Nil for exempt items if applicable).
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.