About HSN Code 90101000
HSN Code 90101000 covers 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 and attracts a GST rate of 18%. For intra-state supplies, this is split as 9% CGST + 9% SGST. For inter-state supplies, 18% IGST is charged. This code falls under the Instruments & Specialty sector (Medical devices, sports goods, furniture, toys).
How to Use HSN Code 90101000 on GST Invoices
- Include the HSN code 90101000 on every GST invoice for 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
- Businesses with turnover above ₹5 crore must use 6-digit HSN codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The HSN code must match the product/service description on your invoice
- Incorrect HSN codes can lead to GST notices and ITC mismatches
Related HSN Codes
- 90104100 — Apparatus and Equipment for Photographic (including Cinematographic) Laboratories (including Apparatus for the Projection or Drawing of Circuit Patterns on Sensitised Semiconductor Materials), not Specified or Included Elsewhere in This Chapter; Negatoscopes; Projection Screens - Apparatus for the Projection or Drawing of Circuit Patterns on Sensitised Semiconductor Materials: Direct Write-on-wafer Apparatus
- 90104200 — Apparatus and Equipment for Photographic (including Cinematographic) Laboratories (including Apparatus for the Projection or Drawing of Circuit Patterns on Sensitised Semiconductor Materials), not Specified or Included Elsewhere in This Chapter; Negatoscopes; Projection Screens - Apparatus for the Projection or Drawing of Circuit Patterns on Sensitised Semiconductor Materials: Step and Repeat Aligners
- 90104900 — Apparatus and Equipment for Photographic (including Cinematographic) Laboratories (including Apparatus for the Projection or Drawing of Circuit Patterns on Sensitised Semiconductor Materials), not Specified or Included Elsewhere in This Chapter; Negatoscopes; Projection Screens - Apparatus for the Projection or Drawing of Circuit Patterns on Sensitised Semiconductor Materials: Other
- 90105000 — Other Apparatus and Equipment for Photographic (including Cinematographic) Laboratories, Negatoscopes
- 90106000 — Projection Screens
Related Free Tools
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Last verified: 2026-06-26 · Source: CBIC Master Tariff