What products are classified under HSN 90314900 ?
It includes Hydraulic/pneumatic instruments
HSN Code 90314900 represents Other optical instruments and appliances : Other under GST classification. This code helps businesses identify Other optical instruments and appliances : Other correctly for billing, taxation, and trade. With HSN Code 90314900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other optical instruments and appliances : Other.
HSN Code 90314900 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 | 9031 | Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors | Other optical instruments and appliances : Other | 9% | 9% | 18% | 0% |
Description of goods
Other optical instruments and appliances : Other
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9031 – Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
Other optical instruments and appliances : Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Machines for balancing mechanical parts | |
| Test benches | |
| Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors profile projectors | |
| Other optical instruments and appliances : For inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices (including integrated circuits) | |
| Other instruments, appliances and machines | |
| Parts and accessories |
Machines for balancing mechanical parts
Test benches
Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors profile projectors
Other optical instruments and appliances : For inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices (including integrated circuits)
Other instruments, appliances and machines
Parts and accessories
It includes Hydraulic/pneumatic instruments
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other optical instruments and appliances : Other; Nil for exempt items if applicable).
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 90314900, Other optical instruments and appliances : Other 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.