Reducer HSN Code

Understanding “Reducer” HSN Codes

The term “reducer” can refer to many things in a broad sense, from a chemical agent to a mechanical component. However, in the context of Harmonized System of Nomenclature (HSN) codes, “Reducer” often points specifically towards its use in optical, photographic, or cinematographic equipment. For businesses involved in these sectors, correctly identifying the HSN code for “reducer” is essential for accurate Goods and Services Tax (GST) compliance in India.

The HSN is a globally recognized system for classifying traded products, facilitating consistency in customs and taxation worldwide. When the term “reducer” appears in an HSN context, it primarily relates to devices that scale down images or light, falling under a very specific chapter.

The “Reducer” HSN Classification in Optical Instruments

Based on the provided data, the HSN classification for “reducer” squarely lands within Chapter 90: “Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.” This chapter is dedicated to highly specialized instruments, where precision and optical functions are key.

Here’s a breakdown of the specific HSN codes for “reducers” within this chapter:

• Projectors, Enlargers, and Reducers (General):
  • This broad category encompasses devices that can project images, enlarge them, or reduce them.
  • They are classified under HSN 900850.
  • The GST rate for these general projectors, enlargers, and reducers is 18%.
• Photographic (Other Than Cinematographic) Enlargers and Reducers:
  • This more specific HSN code points to devices primarily used in photography for scaling images down (or up).
  • They are classified under HSN 90085040.
  • The GST rate for these specific photographic reducers is also 18%.
• Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers (General HSN 9008):
  • This refers to the overall heading for these types of optical devices.
  • The GST rate remains 18%.
• Parts and Accessories for Image Projectors, Enlargers, and Reducers:
  • Components specifically designed for these optical instruments are classified under HSN 90089000.
  • These parts and accessories also attract an 18% GST rate.

It is critical to note that if “reducer” refers to something other than an optical instrument (e.g., a chemical paint reducer, a gear reducer in machinery), it would fall under entirely different HSN chapters and have different GST rates. The context of the HSN data provided clearly focuses on the optical and photographic applications of the term “reducer.”