HSN Code 90139090 -- – Liquid crystal devices not constituting articles provided for more specifically (GST Rate 18%)

HSN Code 90139090

Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - parts and accessories: other

HSN90139090

Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - parts and accessories: other

18%
IGST
Schedule II
CGST9%
SGST/UTGST9%
CessNil
Heading: 9013
Subheading: 901390
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 Liquid crystal devices not constituting articles provided for more specifically . 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 90139090?
HSN Code 90139090 is the official Harmonized System of Nomenclature code for Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than la, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 90139090?
HSN Code 90139090 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 90139090 belong to?
HSN Code 90139090 falls under Chapter 90 -- Optical, photographic, measuring instruments of the GST tariff.
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