What products are classified under HSN 90159000 ?
It includes Drawing & Calculating Instruments: Pantograph
HSN Code 90159000 represents Parts and accessories under GST classification. This code helps businesses identify Parts and accessories correctly for billing, taxation, and trade. With HSN Code 90159000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts and accessories.
HSN Code 90159000 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 | 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
9015 – Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
Parts and accessories 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 | |
| Photogrammetrical surveying instruments and appliances | |
| Other instruments and appliances : Hydrographic instruments | |
| Other instruments and appliances : Meteorological instruments | |
| Other instruments and appliances : Geophysical instruments | |
| Other instruments and appliances : Other |
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
Photogrammetrical surveying instruments and appliances
Other instruments and appliances : Hydrographic instruments
Other instruments and appliances : Meteorological instruments
Other instruments and appliances : Geophysical instruments
Other instruments and appliances : Other
It includes Drawing & Calculating Instruments: Pantograph
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Under HSN 90159000, Parts and accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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).
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.