Video camera HSN Code

Understanding Video Camera HSN Codes and GST Rates

In today’s visually driven world, video cameras are ubiquitous, from professional broadcasting studios to personal vlogging setups. For businesses dealing with these devices, understanding their Harmonized System of Nomenclature (HSN) codes and the corresponding Goods and Services Tax (GST) rates is essential for accurate classification and compliance. Let’s illuminate the various HSN classifications for video cameras and related equipment.

The Core of Video Camera Classification

Most video cameras, alongside digital cameras and television cameras, are primarily classified under HSN 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.”

The central HSN heading for these devices is 8525: “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.” This comprehensive heading covers a wide range of video capturing and transmission equipment.

All the HSN codes under this heading, including those specifically for video cameras, generally attract an 18% GST rate. This rate became effective on January 1, 2019, following an earlier effective date of July 1, 2017.

Specific HSN codes related to video cameras and their variations include:

• Television Cameras, Digital Cameras And Video Camera Recorders:
  • 85258010: Television Cameras, Digital Cameras
  • 85258020: Television Cameras, Digital Cameras
  • 85258030: Television Cameras, Digital Cameras
  • 85258090: Television Cameras, Digital Cameras
  • 852580: This broader category also covers these items.
• Transmission Apparatus Incorporating Video Camera Recorders:
  • 85256011
  • 85256012
  • 85256091
  • 85256019
  • 85256099
  • 85256092
  • 85256013
• Still Image Video Cameras And Other Video Cameras:
  • 85254000: This code specifically mentions “Still Image Video Cameras And Other Video Cameras.”
  • 85251090: This code also relates to transmission apparatus for television, including video cameras.

Broadcasting and Communication Transmission Apparatus

While the focus is on video cameras, it’s important to note that HSN 8525 also covers other transmission apparatus for broadcasting and communication, which often work in conjunction with video cameras:

• Transmission Apparatus for Radio Broadcasting or Television (without direct mention of cameras in the sub-description):
  • 85255010: Radio Broadcasting
  • 85255020: TV Broadcasting
  • 85255030: Broadcasting
  • 85255040: Communication
  • 85255090: Other Transmission Apparatus

In essence, if you are dealing with any kind of device designed to capture video, whether for professional broadcasting, security, or personal use, it will most likely fall under HSN 8525, with an 18% GST rate. Given the constant evolution of technology, precise classification within this heading requires careful attention to the specific features and intended use of the camera.