Web camera HSN Code

Understanding the HSN Code for Web Cameras

In today’s interconnected world, web cameras have become indispensable tools for communication, remote work, online learning, and content creation. These compact digital video cameras, designed to stream live images or video to a computer network, are critical components of our digital lives. For businesses involved in their manufacturing, distribution, or retail, accurately identifying the HSN (Harmonized System of Nomenclature) code for web cameras is essential for correct Goods and Services Tax (GST) compliance.

The Web Camera HSN Codes and GST Rates

Web cameras, as electronic devices capable of capturing and transmitting video, are classified under Chapter 85 of the HSN, 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.”

Specifically, web cameras fall under the broader category that includes various types of cameras:

• 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 directly applies to web cameras.
  • Television Cameras, Digital Cameras And Video Camera Recorders: HSN 85258010. This is the primary HSN code that encompasses digital cameras, which a web camera fundamentally is, especially when used for video recording and streaming. This HSN code carries an 18% GST rate, effective from January 1, 2019, with its initial effectiveness from July 1, 2017.

While the data also lists transmission apparatus for broadcasting (e.g., 85256011, 85256012), these are for professional broadcasting and not typically for a standard web camera. However, their inclusion within the same HSN heading (8525) reinforces that web cameras are fundamentally video capture devices.

The consistent 18% GST rate for digital cameras simplifies tax compliance for those dealing with web cameras.

Frequently Asked Questions about Web Camera HSN Codes

1. What HSN Chapter covers web cameras? Web cameras are covered under HSN Chapter 85, “Electrical machinery and equipment.”
2. What is the specific HSN code for web cameras? The most relevant HSN code for web cameras is 85258010, which covers digital cameras.
3. What is the GST rate for web cameras? Web cameras generally attract an 18% GST rate.
4. Are “camera cases” classified under the same HSN as web cameras? No, camera cases are classified under HSN Chapter 42, typically with an 18% GST rate, but are distinct from the cameras themselves.
5. When did the current GST rate for digital cameras (including web cameras) become effective? The current 18% GST rate for HSN 85258010 became effective on January 1, 2019, having been initially effective from July 1, 2017.
6. Does the HSN code change if a web camera is integrated into a laptop? When a web camera is integrated into a laptop, it is considered a component of the laptop, and the entire laptop would fall under its own HSN code (typically in Chapter 84).
7. What about “television camera tubes” – are they the same as web cameras? No, “television camera tubes” (HSN 8540) are internal components of older television cameras, not complete web cameras.
8. Does a webcam with a built-in microphone have a different HSN? No, the inclusion of a built-in microphone does not typically change the core HSN classification for a web camera, as it’s an accessory to its primary video function.
9. Are professional broadcasting cameras classified the same as web cameras? While under the same broad HSN heading 8525, professional broadcasting cameras may have more specific sub-classifications depending on their advanced features.
10. Why is accurate HSN classification important for web cameras? Accurate HSN classification ensures correct GST calculation, facilitates customs clearance for imports/exports, and helps businesses comply with tax regulations.