Projector HSN Code : Applicability, HSN Code and GST Rate on Projector

Chapter	Description	HSN Code	Rate (%)	CESS (%)	Effective Date	Rate Revision
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	Monitors And Projectors, Not Incorporating Television Reception Apparatus, Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcastreceivers Or Sound Or Video Recording Or Reproducing Apparatus – Cathode-Ray Tube Monitors	8528	28%	–	27/07/2018 1/07/2017	–
Monitors And Projectors, Not Incorporating Television Reception Apparatus. Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receiver Or Sound Or Video Recording Or Reproducing Apparatus – Projectors — Other	85286900	28%	–	27/07/2018 1/07/2017	–
Monitors And Projectors, Not Incorporating Television Reception Apparatus. Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receiver Or Sound Or Video Recording Or Reproducing Apparatus – Reception Apparatus For Television,	85287216	28%	–	27/07/2018 1/07/2017	–
Monitors And Projectors, Not Incorporating Television Reception Apparatus. Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receiver Or Sound Or Video Recording Or Reproducing Apparatus – Reception Apparatus For Television,	85287213	28%	–	27/07/2018 1/07/2017	–
Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors – Reception Apparatus For Television, Whether Or Not Incorporating Radio-B	85281212	28%	–	27/07/2018 1/07/2017	–
Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors – Reception Apparatus For Television, Whether Or Not Incorporating Radio-B	85281213	28%	–	27/07/2018 1/07/2017	–
Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors – Video Monitors: – Colour: Other	85282190	28%	–	27/07/2018 1/07/2017	–
Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors – Reception Apparatus For Television, Whether Or Not Incorporating Radio-B	85281390	28%	–	27/07/2018 1/07/2017	–
Monitors And Projectors, Not Incorporating Television Reception Apparatus. Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receiver Or Sound Or Video Recording Or Reproducing Apparatus – Projectors	85286100	28%	–	27/07/2018 1/07/2017	–
Monitors And Projectors, Not Incorporating Television Reception Apparatus. Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receiver Or Sound Or Video Recording Or Reproducing Apparatus – Cathode-Ray Tube Monitors — Of A K	85284100	28%	–	27/07/2018 1/07/2017	–
Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors – Reception Apparatus For Television, Whether Or Not Incorporating Radio-B	85281219	28%	–	27/07/2018 1/07/2017	–
Monitors And Projectors, Not Incorporating Television Reception Apparatus. Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receiver Or Sound Or Video Recording Or Reproducing Apparatus – Other Monitors — Other	85285900	28%	–	27/07/2018 1/07/2017	–
Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors – Video Monitors: – Colour: Professional Monitors For Studio Use (Of Resol	85282110	28%	–	27/07/2018 1/07/2017	–
Monitors And Projectors, Not Incorporating Television Reception Apparatus. Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receiver Or Sound Or Video Recording Or Reproducing Apparatus – Reception Apparatus For Television,	85287212	28%	–	27/07/2018 1/07/2017	–
Monitors And Projectors, Not Incorporating Television Reception Apparatus. Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receiver Or Sound Or Video Recording Or Reproducing Apparatus – Reception Apparatus For Television,	85287211	28%	–	27/07/2018 1/07/2017	–
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof	Other Image Projectors	90085030	18%	–	15/11/2017 – 1/07/2017	–
Measuring Or Checking Instruments, Appliances And Machines, Not Specified Or Included Elsewhere In This Chapter; Profile Projectors Profile Projectors	90313000	18%	–	01/07/2017	–
Cinematographic Cameras And Projectors, Whether Or Not Incorporating Sound Recording Or Reproducing Apparatus – Parts And Accessories: For Projectors	90079200	18%	–	15/11/2017 – 1/07/2017	–
Measuring Or Checking Instruments, Appliances And Machines, Not Specified Or Included Elsewhere In This Chapter; Profile Projectors Other Instruments, Appliances And Machines	90318000	18%	–	01/07/2017	–
Cinematographic Cameras And Projectors, Whether Or Not Incorporating Sound Recording Or Reproducing Apparatus – Projectors: Other	90072090	18%	–	15/11/2017 – 1/07/2017	–

Chapter

Description

HSN Code

Rate (%)

CESS (%)

Effective Date

Rate Revision

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

Monitors And Projectors, Not Incorporating Television Reception Apparatus, Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcastreceivers Or Sound Or Video Recording Or Reproducing Apparatus – Cathode-Ray Tube Monitors

8528

28%

–

27/07/2018 1/07/2017

–

Monitors And Projectors, Not Incorporating Television Reception Apparatus. Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receiver Or Sound Or Video Recording Or Reproducing Apparatus – Projectors — Other

85286900

28%

–

27/07/2018 1/07/2017

–

85287216

28%

–

27/07/2018 1/07/2017

–

85287213

28%

–

27/07/2018 1/07/2017

–

Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors – Reception Apparatus For Television, Whether Or Not Incorporating Radio-B

85281212

28%

–

27/07/2018 1/07/2017

–

85281213

28%

–

27/07/2018 1/07/2017

–

85282190

28%

–

27/07/2018 1/07/2017

–

85281390

28%

–

27/07/2018 1/07/2017

–

85286100

28%

–

27/07/2018 1/07/2017

–

85284100

28%

–

27/07/2018 1/07/2017

–

85281219

28%

–

27/07/2018 1/07/2017

–

85285900

28%

–

27/07/2018 1/07/2017

–

Reception Apparatus For Television, Whether Or Not Incorporating Radio-Broadcast Receivers Or Sound Or Video Recording Or Reproducing Apparatus; Video Monitors And Video Projectors – Video Monitors: – Colour: Professional Monitors For Studio Use (Of Resol

85282110

28%

–

27/07/2018 1/07/2017

–

85287212

28%

–

27/07/2018 1/07/2017

–

85287211

28%

–

27/07/2018 1/07/2017

–

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Other Image Projectors

90085030

18%

–

15/11/2017 – 1/07/2017

–

Measuring Or Checking Instruments, Appliances And Machines, Not Specified Or Included Elsewhere In This Chapter; Profile Projectors Profile Projectors

90313000

18%

–

01/07/2017

–

Cinematographic Cameras And Projectors, Whether Or Not Incorporating Sound Recording Or Reproducing Apparatus – Parts And Accessories: For Projectors

90079200

18%

–

15/11/2017 – 1/07/2017

–

Measuring Or Checking Instruments, Appliances And Machines, Not Specified Or Included Elsewhere In This Chapter; Profile Projectors Other Instruments, Appliances And Machines

90318000

18%

–

01/07/2017

–

Cinematographic Cameras And Projectors, Whether Or Not Incorporating Sound Recording Or Reproducing Apparatus – Projectors: Other

90072090

18%

–

15/11/2017 – 1/07/2017

–

Understand the Projector HSN Code Under GST

If your business deals with projectors, understanding their Harmonized System of Nomenclature (HSN) code is essential for navigating India’s Goods and Services Tax (GST) regulations. This classification determines the applicable GST rate for these display devices.

Based on the provided data, projectors are primarily classified under Chapter 85, which covers “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.” However, some specific types of projectors also fall under Chapter 90, which pertains to “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.”

Identify Specific HSN Codes for Different Types of Projectors

The data provides several entries related to projectors:

Projectors (Other than Cathode-Ray Tube): 85286900 with a 28% GST rate, effective with revisions on 27th July 2018 and 1st July 2017.
Projectors: 85286100 with a 28% GST rate, effective with revisions on 27th July 2018 and 1st July 2017.
Other Image Projectors (under Optical Instruments): 90085030 with an 18% GST rate, effective with revisions on 15th November 2017 and 1st July 2017.
Parts and Accessories for Projectors (Cinematographic): 90079200 with an 18% GST rate, effective with revisions on 15th November 2017 and 1st July 2017.
Other Projectors (Cinematographic): 90072090 with an 18% GST rate, effective with revisions on 15th November 2017 and 1st July 2017.
Profile Projectors (Measuring or Checking Instruments): 90313000 with an 18% GST rate, effective from 1st July 2017.

This indicates that the GST rate for projectors can be either 28% or 18%, depending on the type and classification. Video projectors typically fall under HSN code 85286900 or 85286100 with a 28% GST rate. Other image projectors, cinematographic projectors, and profile projectors are classified under Chapter 90 with an 18% GST rate.

The Importance of Accurate HSN Code Application

Using the correct HSN code for projectors is essential because:

It determines the applicable GST rate. Applying the wrong rate can lead to incorrect tax payments.
It ensures compliance with GST regulations. Accurate HSN codes are required for invoices and GST returns.
It facilitates clear communication in business transactions.

FAQs

What is the GST rate for most video projectors based on this data?

The GST rate for most video projectors is 28%.

What is a common HSN code for video projectors (other than CRT)?

A common HSN code is 85286900.

What is the GST rate for other image projectors classified under optical instruments?

The GST rate is 18%.

When did the 28% GST rate become effective for video projectors?

The 28% rate was effective from 1st July 2017, with a revision on 27th July 2018.

Why are different types of projectors classified under different HSN codes and chapters?

The HSN system classifies goods based on their function, technology (electrical vs. optical), and intended use (entertainment, industrial, scientific).

Where can I find the most accurate HSN code for a specific model of projector?

Refer to the official GST tariff or consult with a tax advisor, providing the specific technical details and intended use of the projector for accurate classification.

Projector HSN Code

Understand the Projector HSN Code Under GST

Identify Specific HSN Codes for Different Types of Projectors

The Importance of Accurate HSN Code Application

HSN Code of similar products

FAQs

What is the GST rate for most video projectors based on this data?

What is a common HSN code for video projectors (other than CRT)?

What is the GST rate for other image projectors classified under optical instruments?

When did the 28% GST rate become effective for video projectors?

Why are different types of projectors classified under different HSN codes and chapters?

Where can I find the most accurate HSN code for a specific model of projector?