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TaxReply India Pvt Ltd

HSN Codes and GST Rates of Chapter 90

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 90

 		OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF

9001

 		Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

90011000

 		- Optical fibres, optical fibres bundles and cables

90012000

 		- Sheets and plates of polarising material

90013000

 		- Contact lenses

900140

 		- Spectacle lenses of glass :

90014010

 		--- Polarised of glass

90014090

 		--- Other

90015000

 		- Spectacle lenses of other materials

900190

 		- Other :

90019010

 		--- Optical calcite crystal

90019090

 		--- Other

9002

 		Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

- Objective lenses:

90021100

 		-- For cameras, projectors or photographic enlargers or reducers

90021900

 		-- Other

90022000

 		- Filters

90029000

 		- Other

9003

 		Frames and mountings for spectacles, goggles or the like, and parts thereof

- Frames and mountings :

90031100

 		-- Of plastics

90031900

 		-- Of other materials

90039000

 		- Parts

9004

 		Spectacles

90041000

 		- Sunglasses

900490

 		- Other:

90049010

 		--- Passive night vision goggles

90049020

 		--- Prismatic eyeglasses for reading

90049090

 		--- Other

9005

 		Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy

90051000

 		- Binoculars

900580

 		- Other instruments :

90058010

 		--- Monocular and refracting telescopes

90058020

 		--- Astronomical instruments

90058090

 		--- Other

900590

 		- Parts and accessories (including mountings):

90059010

 		--- Of binocular or telescopes of heading 9005, other than mountings

90059020

 		--- Mountings for astronomical instruments

90059090

 		--- Other

9006

 		Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8539

90063000

 		- Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes

90064000

 		- Instant print cameras

- Other cameras:

900653

 		-- For roll film of a width of 35 mm :

90065310

 		--- Fixed focus 35 mm cameras

90065390

 		--- Other

900659

 		-- Other:

90065910

 		--- Fixed focus 110 mm cameras

90065990

 		--- Other

- Photographic flashlight apparatus and flashbulbs :

90066100

 		-- Discharge lamp ("electronic") flashlight apparatus

90066900

 		-- Other

- Parts and accessories :

90069100

 		-- For cameras

90069900

 		-- Other

9007

 		Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

900710

 		- Cameras:

90071010

 		--- For film of less than 16 mm width or for double - 8 mm film

90071090

 		--- Other

900720

 		- Projectors:

90072010

 		--- For film of less than 16 mm width

90072090

 		--- Other

- Parts and accessories :

90079100

 		-- For cameras

90079200

 		-- For projectors

9008

 		Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers

900850

 		- Projectors, enlargers and reducers:

90085010

 		--- Slide projectors

90085020

 		--- Microfilm, microfiche or other microform readers, whether or not capable of producing copies

90085030

 		--- Other image projectors

90085040

 		--- Photographic (other than Cinemato-graphic) enlargers and reducers

90089000

 		- Parts and accessories

9009

 		[***]

9010

 		Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this chapter; negatoscopes; projection screens

90101000

 		- Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper

90105000

 		- Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes

90106000

 		- Projection screens

90109000

 		- Parts and accessories

9011

 		Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection

90111000

 		- Stereoscopic microscopes

90112000

 		- Other microscopes, for photomicrography, cinephotomicrography or microprojection

90118000

 		- Other microscopes

90119000

 		- Parts and accessories

9012

 		Microscopes other than optical microscopes; diffraction apparatus

901210

 		- Microscopes other than optical microscopes; diffraction apparatus :

90121010

 		--- Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

90121090

 		--- Other

90129000

 		- Parts and accessories

9013

 		Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter

901310

 		- Telescopic sights for fitting to arms; periscopes; telescopes designed to form

parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI :

90131010

 		--- Telescopic sights for fitting to arms

90131020

 		--- Periscopes

90131090

 		--- Other

90132000

 		- Lasers, other than laser diodes

90138000

 		- Other devices, appliances and instrument

90139000

 		- Parts and accessories

9014

 		Direction finding compasses; other navigational instruments and appliances

90141000

 		- Direction finding compasses

90142000

 		- Instruments and appliances for aeronautical or space navigation (other than compasses)

901480

 		- Other instruments and appliances :

90148010

 		--- Echo sounding instrument

90148020

 		--- Sextants

90148090

 		--- Other

90149000

 		- Parts and accessories

9015

 		Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders

90151000

 		- Rangefinders

90152000

 		- Theodolities and tachymeters (tacheometers)

901530

 		- Levels:

90153010

 		--- Dumpy levels or engineer's levels or builder's levels (not automatic) and quick set levels with or without horizontal circles

90153090

 		--- Other

90154000

 		- Photogrammetrical surveying instruments and appliances

901580

 		- Other instruments and appliances :

90158010

 		--- Hydrographic instruments

90158020

 		--- Meteorological instruments

90158030

 		--- Geophysical instruments

90158090

 		--- Other

90159000

 		- Parts and accessories

9016

 		Balances of a sensitivity of 5cg or better, with or without weights

901600

 		- Balances of a sensitivity of 5cg or better, with or without weights :

90160010

 		--- Electric balances

90160020

 		--- Other balances

90160090

 		--- Parts

9017

 		Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter

90171000

 		- Drafting tables and machines, whether or not automatic

901720

 		- Other drawing, marking-out or mathematical calculating instruments :

90172010

 		--- Drawing and marking-out instruments

90172020

 		--- Mathematical calculating instruments

90172030

 		--- Pantograph

90172090

 		--- Other

901730

 		- Micrometers, calipers and gauges :

90173010

 		--- Micro-meters and calipers

--- Gauges :

90173021

 		---- Plug

90173022

 		---- Ring

90173023

 		---- Slip

90173029

 		---- Other

901780

 		- Other instruments :

90178010

 		--- Measuring rods and tapes and divided scales

90178090

 		--- Other

90179000

 		- Parts and accessories

9018

 		Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scientigraphic apparatus, other electromedical apparatus and sight-testing instruments

- Electro-diagnostic apparatus (including apparatus for functional exploratory examinations or for checking physiological parameters):

90181100

 		-- Electro-cardiographs

901812

 		-- Ultrasonic scanning apparatus :

90181210

 		--- Linear ultrasound scanner

90181290

 		--- Other

90181300

 		-- Magnetic resonance imaging apparatus

90181400

 		-- Scientigraphic apparatus

901819

 		- Other:

90181910

 		--- Electro encephalography

90181920

 		--- Echo cardiograph

90181990

 		--- Other

90182000

 		- Ultra-violet or infra-red ray apparatus

- Syringes, needles, catheters, cannulae and the like:

90183100

 		-- Syringes, with or without needles

901832

 		-- Tubular metal needles and needles for sutures :

90183210

 		--- Needles for suture

90183220

 		--- Hollow needles for injection, aspiration, biopsy and transfusion

90183230

 		--- Hilerio venus fistula needles

90183290

 		--- Other

901839

 		-- Other :

90183910

 		--- Catheters (for urine, stool)

90183920

 		--- Cardiac catheters

90183930

 		--- Cannulae

90183990

 		--- Other

- Other instruments and appliances, used in dental sciences :

90184100

 		-- Dental drill engines, whether or not combined on a single base with other dental equipment

90184900

 		-- Other

901850

 		- Other ophthalmic instruments and appliances:

90185010

 		--- Ophthalmoscopes

90185020

 		--- Tonometers

90185030

 		--- Opthalmic lasers

90185090

 		--- Other

901890

 		- Other instruments and appliances :

--- Diagnostic instruments and apparatus :

90189011

 		---- Instrument and apparatus for measuring blood pressure

90189012

 		---- Stethoscopes

90189019

 		---- Other

--- Surgical tools:

90189021

 		---- Bone saws, drills and trephines

90189022

 		---- Knives, scissors and blades

90189023

 		---- Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments

90189024

 		---- Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters

90189025

 		---- Retractors, spatulaprobes, hooks dialators, sounds, mallets

90189029

 		---- Other

--- Artificial kidney (dialysis) apparatus, blood transfusion apparatus :

90189031

 		---- Artificial kidney (dialysis) apparatus

90189032

 		---- Blood transfusion apparatus

--- Anesthetic apparatus and instruments, ENT precision instruments, acupuncture apparatus, and endoscopes :

90189041

 		---- Anesthetic apparatus and instruments

90189042

 		---- ENT precision instruments

90189043

 		---- Acupuncture apparatus

90189044

 		---- Endoscopes

--- Other:

90189091

 		---- Hilerial or venous shunts

90189092

 		---- Baby incubators

90189093

 		---- Heart-lung machines

90189094

 		---- Defibrillators

90189095

 		---- Fibrescopes

90189096

 		---- Laproscopes

90189097

 		---- Vetrasonic lithotripsy instruments

90189098

 		---- Apparatus for nerve stimulation

90189099

 		---- Other

9019

 		Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial res- piration or other therapeutic respiration apparatus

901910

 		- Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus:

90191010

 		--- Mechano-therapy appliances

90191020

 		--- Massage apparatus

90191090

 		--- Other

901920

 		- Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus:

90192010

 		--- Oxygen therapy apparatus

90192090

 		--- Other

90200000

 		Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters

9021

 		Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability

90211000

 		- Orthopaedic or fracture appliances

- Artificial teeth and dental fittings :

90212100

 		-- Artificial teeth

90212900

 		-- Other

- Other artificial parts of the body:

90213100

 		-- Artificial joints

90213900

 		-- Other

902140

 		- Hearing aids, excluding parts and accessories :

90214010

 		--- Frequency modulated hearing aid system used for hearing by handicapped persons in group situation

90214090

 		--- Other

90215000

 		- Pacemakers for stimulating heart muscles, excluding parts and accessories

902190

 		- Other:

90219010

 		--- Parts and accessories of hearing aids

90219090

 		--- Other

9022

 		Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the light

- Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus :

90221200

 		-- Computed tomography apparatus

90221300

 		-- Other, for dental uses

902214

 		-- Other, for medical, surgical or veterinary uses :

90221410

 		--- X-ray generators and apparatus (non-portable)

90221420

 		--- Portable X-ray machine

90221490

 		--- Other

90221900

 		-- For other uses

- Apparatus based on the use of alpha, beta, gamma or other ionising radiation, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus :

90222100

 		-- For medical, surgical, dental or veterinary uses

90222900

 		-- For other uses

90223000

 		- X-ray tubes

902290

 		- Other, including parts and accessories :

90229010

 		--- X-ray valves

90229020

 		--- Radiation generation units

90229030

 		--- Radiation beam delivery units

90229040

 		--- X-ray examination or treatment table, chairs and the like

90229090

 		--- Other

9023

 		Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses

902300

 		- Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses :

90230010

 		--- Teaching aids

90230090

 		--- Other

9024

 		Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)

90241000

 		- Machines and appliances for testing metals

902480

 		- Other machines and appliances :

90248010

 		--- For testing textiles, paper and paperboard

--- Other:

90248091

 		---- For testing hardness

90248099

 		---- Other

90249000

 		- Parts and accessories

9025

 		Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments

- Thermometers and pyrometers, not combined with other instruments :

902511

 		-- Liquid-filled, for direct reading :

90251110

 		--- Clinical thermometers

90251190

 		--- Other

902519

 		-- Other:

90251910

 		--- Digital thermometers

90251920

 		--- Pyrometers

90251990

 		--- Other

902580

 		- Other instruments:

90258010

 		--- Hydrometers and similar floating instruments

90258020

 		--- Barometers, not combined with other instruments

90258030

 		--- Lactometer

90258090

 		--- Other

90259000

 		- Parts and accessories

9026

 		Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032

902610

 		- For measuring or checking the flow or level of liquids :

90261010

 		--- Flow meters

90261020

 		--- Level gauges

90261090

 		--- Other

90262000

 		- For measuring or checking pressure

902680

 		- Other instruments or apparatus :

90268010

 		--- Heat meters

90268090

 		--- Other

90269000

 		- Parts and accessories

9027

 		Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes

90271000

 		- Gas or smoke analysis apparatus

90272000

 		- Chromatographs and electrophoresis instruments

902730

 		- Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR):

90273010

 		--- Spectrometers

90273020

 		--- Spectrophotometers

90273090

 		--- Other

902750

 		- Other instruments and apparatus using optical radiations (UV, visible, IR):

90275010

 		--- Photometers

90275020

 		--- Refractometers

90275030

 		--- Polarimeters

90275090

 		--- Other

- Other instruments and apparatus :

90278100

 		-- Mass spectrometres

902789

 		-- Other :

90278910

 		--- Viscometres

90278920

 		--- Calorimetres

90278930

 		--- Instruments and apparatus for measuring the surface or interfacial tension of liquids

90278990

 		--- Other

902790

 		- Microtomes; parts and accessories :

90279010

 		--- Microtomes, including parts and accessories thereof

90279020

 		--- Printed circuit assemblies for the goods of sub-heading 902780

90279090

 		--- Other

9028

 		Gas, liquid or electricity supply or production meters, including calibrating meters therefor

90281000

 		- Gas meters

90282000

 		- Liquid meters

902830

 		- Electricity meters:

90283010

 		--- For alternating current

90283090

 		--- Other

902890

 		- Parts and accessories:

90289010

 		--- For electricity meters

90289090

 		--- Other

9029

 		Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes

902910

 		- Revolution counters, production counters, taximeters, mileometers, pedometers and the like:

90291010

 		--- Taximeters

90291090

 		--- Other

902920

 		- Speed indicators and tachometers; stroboscopes :

90292010

 		--- Tachometers, non-electrical

90292020

 		--- Speedometers, non-electrical

90292030

 		--- Stroboscopes

90292090

 		--- Other

90299000

 		- Parts and accessories

9030

 		Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations

90301000

 		- Instruments and apparatus for measuring or detecting ionising radiations

90302000

 		- Oscilloscopes and oscillographs

- Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices) :

90303100

 		-- Multimeters without a recording device

90303200

 		-- Multimeters with a recording device

903033

 		-- Other, without a recording device:

90303310

 		--- Ammeters, volt meters and watt meters

90303320

 		--- Spectrum resistance meters

90303330

 		--- Capacitance meter

90303340

 		--- Frequency measuring apparatus

90303350

 		--- Megar meters

90303390

 		--- Other

90303900

 		-- Other, with a recording device

90304000

 		- Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)

- Other instruments and apparatus :

90308200

 		-- For measuring or checking semiconductor wafers or devices (including integrated circuits)

90308400

 		-- Other, with a recording device

903089

 		-- Other :

90308910

 		--- Scintillator counters

90308920

 		--- Vectorscope

90308990

 		--- Other

903090

 		- Parts and accessories:

90309010

 		--- Of meters and counters

90309090

 		--- Other

9031

 		Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors

90311000

 		- Machines for balancing mechanical parts

90312000

 		- Test benches

- Other optical instruments and appliances :

90314100

 		-- For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits)

90314900

 		-- Other

90318000

 		- Other instruments, appliances and machines

90319000

 		- Parts and accessories

9032

 		Automatic regulating or controlling instruments and apparatus

903210

 		- Thermostats:

90321010

 		--- For refrigerating and air-conditioning appliances and machinery

90321090

 		--- Other

903220

 		- Manostats :

90322010

 		--- For refrigerating and air-conditioning appliances and machinery

90322090

 		--- Other

- Other instruments and apparatus :

90328100

 		-- Hydraulic or pneumatic

903289

 		- Other :

90328910

 		--- Electronic automatic regulators

90328990

 		--- Other

90329000

 		- Parts and accessories

90330000

 		Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
24
Apr
S
M
T
W
T
F
S
24 Apr

☑ Quarterly | GSTR-3B

GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.  

* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.

25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)