What products are classified under HSN 90259000 ?
It includes Parts And Accessories
HSN Code 90259000 represents Parts And Accessories under GST classification. This code helps businesses identify Parts And Accessories correctly for billing, taxation, and trade. With HSN Code 90259000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts And Accessories.
HSN Code 90259000 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 | 9025 | Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments | 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
9025 – Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
Parts And Accessories does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Thermometers and pyrometers, not combined with other instruments : Liquid-filled, for direct reading : Clinical thermometers | |
| Thermometers and pyrometers, not combined with other instruments : Liquid-filled, for direct reading : Other | |
| Thermometers and pyrometers, not combined with other instruments : Other : Digital thermometers | |
| Thermometers and pyrometers, not combined with other instruments : Other : Pyrometers | |
| Thermometers and pyrometers, not combined with other instruments : Other : Other | |
| Other instruments : Hydrometers and similar floating instruments | |
| Other instruments : Barometers, not combined with other instruments | |
| Other instruments : Lactometer | |
| Other instruments : Other |
Thermometers and pyrometers, not combined with other instruments : Liquid-filled, for direct reading : Clinical thermometers
Thermometers and pyrometers, not combined with other instruments : Liquid-filled, for direct reading : Other
Thermometers and pyrometers, not combined with other instruments : Other : Digital thermometers
Thermometers and pyrometers, not combined with other instruments : Other : Pyrometers
Thermometers and pyrometers, not combined with other instruments : Other : Other
Other instruments : Hydrometers and similar floating instruments
Other instruments : Barometers, not combined with other instruments
Other instruments : Lactometer
Other instruments : Other
It includes Parts And Accessories
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.
Under HSN 90259000, Parts And Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.