HSN Classification

HSN 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Classification level: Chapter. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type
HSN
Code
90
Official Description
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Tax guide notes

  • - GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
  • - Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
  • - If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

  • - Keep product/service description on invoice aligned with the selected HSN/SAC code.
  • - Review code selection whenever scope of work or product mix changes.
  • - Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

HSN
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.

HSN
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 OPTICALLY WORKED NOT

HSN
9003

FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF

HSN
9004

SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER

HSN
9005

BINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY

HSN
9006

PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC CAMERAS, PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8538

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HSN 90 - Meaning, GST Classification & Tax Guide | TaxTap