Camera HSN Code

Capturing the Camera HSN Code: A Detailed Guide

The Harmonized System Nomenclature (HSN) code is essential for classifying goods in international trade and for domestic taxation like GST. When it comes to “cameras,” understanding the specific HSN code is vital for businesses dealing with their import, export, and sale. The provided data gives us a good starting point to understand the HSN classification for various types of cameras and related accessories.

Based on the data, Chapter 90 of the HSN code, which covers “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof,” is the primary chapter for cameras. Within this chapter, several specific HSN codes relate to different types of photographic and cinematographic cameras:  

• 90064000: Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Instant Print Cameras. This category attracts a GST rate of 18% with no CESS, effective from 15/11/2017 (with an initial rate from 01/07/2017).
• 90072090: Cinematographic Cameras And Projectors, Whether Or Not Incorporating Sound Recording Or Reproducing Apparatus – Projectors: Other. This also has a GST rate of 18% with no CESS, effective from 15/11/2017 (with an initial rate from 01/07/2017).

Additionally, Chapter 85, which pertains to “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,” also includes cameras, specifically digital and television cameras:  

• 85258010: Transmission Apparatus For Radio Broadcasting Or Television, Whether Or Not Incorporating Reception Apparatus Or Sound Recording Or Reproducing Apparatus; Television Cameras, Digital Cameras And Video Camera Recorders – Television Cameras, Digital Cameras. This carries a GST rate of 18% with no CESS, effective from 01/01/2019 (with an initial rate from 01/07/2017).  

The data also highlights HSN codes for related accessories:

• 90069100: Photographic (Other Than Cinematographic) Cameras; Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8539 – Parts And Accessories: For Cameras. The GST rate is 18% with no CESS, effective from 15/11/2017 (with an initial rate from 01/07/2017).
• 90079200: Cinematographic Cameras And Projectors, Whether Or Not Incorporating Sound Recording Or Reproducing Apparatus – Parts And Accessories: For Projectors. This also has an 18% GST rate with no CESS, effective from 15/11/2017 (with an initial rate from 01/07/2017).
• 90066200 & 90066900: Photographic Flashlight Apparatus And Flashbulbs, both with an 18% GST rate and no CESS, effective from 15/11/2017 (with an initial rate from 01/07/2017).

Interestingly, Chapter 42, covering “Articles of leather; saddlery and harness; travel goods, handbags and similar containers,” includes camera cases under various sub-codes (e.g., 42023290, 42021190), generally with an 18% GST rate (effective 15/11/2017). This demonstrates how accessories for cameras are classified based on their material.

Therefore, the HSN code for a “camera” depends on its specific type (photographic, cinematographic, digital, television) and its function. Accessories are classified separately, often based on their material or the type of camera they are designed for.