Cctv camera HSN Code

CCTV Camera HSN Codes: Seeing the GST Picture Clearly

CCTV cameras, vital components of modern security systems, are classified under specific headings within the Harmonized System of Nomenclature (HSN). Understanding these classifications is crucial for businesses involved in their sale, installation, or use to ensure accurate Goods and Services Tax (GST) compliance. This blog post breaks down the HSN codes associated with CCTV cameras based on the provided data, clarifying their GST implications.

Focus On HSN Codes For Television Cameras

The primary classification for CCTV cameras falls under Chapter 85, relating to electrical machinery and equipment:

• Television Cameras (HSN 852580): This broad category covers television cameras, including digital cameras.
• Specific sub-classifications like 85258090 and 85258010 also fall under this heading, all attracting a GST rate of 18% (effective from 01/07/2017, with a revision on 01/01/2019).

This clearly establishes the 18% GST rate for television cameras, which includes most standard CCTV cameras.

Explore HSN Codes For Camera Lenses And Parts

Components and accessories related to cameras are classified under Chapter 90, concerning optical instruments:

• Objective Lenses For Cameras (HSN 90021100): These optical elements attract a GST rate of 18% (effective from 01/07/2017).
• Parts And Accessories For Cameras (HSN 90069100): This category also has a GST rate of 18% (effective from 01/07/2017, with a revision on 15/11/2017).

This indicates that key components of CCTV systems are also taxed at 18%.

Understand Consistent GST Rate For CCTV Systems

The provided data consistently shows an 18% Goods and Services Tax (GST) rate for television cameras (including CCTV), transmission apparatus incorporating cameras, camera lenses, and camera parts and accessories. This suggests a uniform tax treatment for most elements of a CCTV system.