What products are classified under HSN 9005
It includes Binoculars & optical telescopes
HSN Sub Chapter 9005 represents Binoculars & optical telescopes under GST classification. This code helps businesses identify Binoculars & optical telescopes correctly for billing, taxation, and trade. With HSN Sub Chapter 9005, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Binoculars & optical telescopes.
GST Rate for Binoculars & optical telescopes under HSN Code 9005. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 90 | 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronom | 12% | 12% |
Chapter: 90
Description: Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronom
Following Tariff HSN code falls under Binoculars & optical telescopes:
| Tariff HSN | Description |
|---|---|
| Binoculars | |
| Other instruments : Monocular and refracting telescopes | |
| Other instruments : Astronomical instruments | |
| Other instruments : Other | |
| Parts and accessories (including mountings) : Of binocular or telescopes of heading 9005, other than mountings | |
| Parts and accessories (including mountings) : Mountings for astronomical instruments | |
| Parts and accessories (including mountings) : Other |
Binoculars
Other instruments : Monocular and refracting telescopes
Other instruments : Astronomical instruments
Other instruments : Other
Parts and accessories (including mountings) : Of binocular or telescopes of heading 9005, other than mountings
Parts and accessories (including mountings) : Mountings for astronomical instruments
Parts and accessories (including mountings) : Other
| Order Number | Description |
|---|---|
| Opto Electronics Factory (AAR (Authority For Advance Ruling), Uttarakhand) |
Opto Electronics Factory (AAR (Authority For Advance Ruling), Uttarakhand)
It includes Binoculars & optical telescopes
Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Binoculars & optical telescopes is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
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.