HSN Code 90106000 -- – Apparatus and equipment for photographic (including cinematographic) laboratorie (GST Rate 18%)

HSN Code 90106000

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 projection screens

HSN90106000

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 projection screens

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 9010
Subheading: 901060
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Apparatus and equipment for photographic (including cinematographic) laboratorie. GST is charged at 18% (IGST for inter-state, or CGST 9% + SGST 9% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 90106000?
HSN Code 90106000 is the official Harmonized System of Nomenclature code for Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projectio, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 90106000?
HSN Code 90106000 attracts GST at 18% (IGST). For intra-state supplies, this is split as CGST 9% + SGST 9%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 90106000 belong to?
HSN Code 90106000 falls under Chapter 90 -- Optical, photographic, measuring instruments of the GST tariff.
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