Bullet Camera HSN Code

Understanding the HSN Code for Bullet Cameras

In the realm of security and surveillance, bullet cameras are a ubiquitous sight, recognized for their distinctive cylindrical shape. For businesses dealing with these devices in India, identifying the correct Harmonized System of Nomenclature (HSN) code is crucial for accurate GST compliance. This blog post sheds light on the HSN classification for bullet cameras and their associated GST rates.

Bullet Cameras Under HSN Chapter 85

Bullet cameras are fundamentally electronic devices designed for video capture and transmission. Therefore, they primarily fall under Chapter 85: Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.

More specifically, within this broad chapter, bullet cameras are categorized under headings related to television cameras, digital cameras, and video camera recorders. The relevant HSN codes provided in the data are:

• 85258010: This HSN code explicitly covers “Television Cameras, Digital Cameras And Video Camera Recorders – Television Cameras, Digital Cameras.” A bullet camera, functioning as a type of television camera or video camera, squarely fits this description. The GST rate for items under this HSN is 18%. This rate was initially effective from July 1, 2017, and then revised on January 1, 2019, but maintained at 18%.

Other related HSN codes in Chapter 85 that deal with transmission apparatus or camera components, while not directly for a complete bullet camera, are:

• 85256011 & 85256012: These codes relate to “Transmission Apparatus For Radio Broadcasting Or Television, Whether Or Not Incorporating Reception Apparatus Or Sound Recording Or Reproducing Apparatus.” While a bullet camera transmits video, these codes are for broader transmission equipment rather than the camera itself. They also carry an 18% GST rate.
• 8540 (and its sub-codes like 85401190, 85407100, 85407900, 85409100): These codes cover “Thermionic, Cold Cathode Or Photo-Cathode Valves And Tubes (For Example, Vacuum Or Vapour Or Gas Filled Valves And Tubes, Mercury Arc Rectifying Valves And Tubes, Cathode-Ray Tubes, Television Camera Tubes).” These are components (like camera tubes) rather than the complete camera unit, and also attract an 18% GST rate.

It is important to differentiate the actual bullet camera from its carrying case. The data also lists several HSN codes under Chapter 42 (“Articles of leather; saddlery and harness; travel goods…”) such as 42023290, 42021190, etc., which describe “Camera Cases” and similar containers. These are for the accessories to a camera, not the camera itself, and carry an 18% or 12% GST rate depending on the specific type of case.

GST Rate for Bullet Cameras

The GST rate applicable to bullet cameras, primarily classified under HSN 85258010, is 18%. This rate has been consistently applied to such electronic imaging devices since the implementation of GST.

Why Accurate HSN Classification Matters

Correct HSN classification is paramount for:

• GST Compliance: Ensures businesses levy and pay the correct GST, avoiding penalties.
• Smooth Trade: Facilitates customs clearance for import/export of bullet cameras.
• Pricing Strategy: Helps in accurate cost calculation and competitive pricing.
• Input Tax Credit (ITC): Enables proper claiming of ITC on purchases.