What products are classified under HSN 90319000 ?
It includes Other instruments and apparatus
HSN Code 90319000 represents Parts And Accessories under GST classification. This code helps businesses identify Parts And Accessories correctly for billing, taxation, and trade. With HSN Code 90319000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Parts And Accessories.
HSN Code 90319000 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 | 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
9031 – Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
Parts And Accessories 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 optical instruments and appliances : Other | |
| Other instruments, appliances and machines |
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 optical instruments and appliances : Other
Other instruments, appliances and machines
It includes Other instruments and apparatus
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 90319000, Parts And Accessories 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.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.