Photographic (other than cinematographic cameras, photographic flashlight apparatus and flash bulbs other than discharge lamps of heading 8538. Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 18%9% + 9% | 9006 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 8539 Notification 9/2025-CT(R), Schedule II, S.No. 560 |
| Entries for the whole of Chapter 90 (they apply where the description fits) | ||
| 5%2.5% + 2.5% | 90 | Coronary stents and coronary stent systems for use with cardiac catheters Notification 9/2025-CT(R), Schedule I, S.No. 473 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Artificial kidney Notification 9/2025-CT(R), Schedule I, S.No. 474 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Blood glucose monitoring system (Glucometer) and test strips Notification 9/2025-CT(R), Schedule I, S.No. 475 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Patent Ductus Arteriosus / Atrial Septal Defect occlusion device Notification 9/2025-CT(R), Schedule I, S.No. 476 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs Notification 9/2025-CT(R), Schedule I, S.No. 477 |
| 5%2.5% + 2.5% | 90 or any other Chapter | Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule List 1 appended to Schedule I (see S.No. 478) (22)
|
| 5%2.5% + 2.5% | 90 or 84 | Disposable sterilized dialyzer or micro barrier of artificial kidney Notification 9/2025-CT(R), Schedule I, S.No. 479 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 9006 in the GSTN HSN master (23 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 9006 10 00 | PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8539 CAMERAS OF A KIND USED FOR PREPARING PRINTING PLATES OR CYLINDERS | – | Save |
| 9006 20 00 | PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8539 CAMERAS OF A KIND USED FOR RECORDING DOCUMENTS ON MICROFILM, MICROFICHE OR OTHER MICROFORMS | – | Save |
| 9006 30 | CAMERAS SPECIALLY DESIGNED FOR UNDERWATER USE, FOR AERIAL SURVEY OR FOR MEDICAL OR SURGICAL EXAMINATION OF INTERNAL ORGANS, COMPARISON CAMERAS FOR FORENSIC OR CRIMINOLOGICAL PURPOSES | – | |
| 9006 30 00 | CAMERAS SPECIALLY DESIGNED FOR UNDERWATER USE, FOR AERIAL SURVEY OR FOR MEDICAL OR SURGICAL EXAMINATION OF INTERNAL ORGANS, COMPARISON CAMERAS FOR FORENSIC OR CRIMINOLOGICAL PURPOSES | – | Save |
| 9006 40 | INSTANT PRINT CAMERAS | – | |
| 9006 40 00 | INSTANT PRINT CAMERAS | – | Save |
| 9006 51 00 | PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8539 - OTHER CAMERAS: WITH A THROUGH-THE-LENS VIEW-FINDER [SINGLE LENS REFLEX (SLR)] FOR ROLL FILM OF A WIDTH NOT EXCEEDING 35 MM | – | Save |
| 9006 52 00 | PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8539 - OTHER CAMERAS: OTHER, FOR ROLL FILM OF A WIDTH LESS THAN 35 MM | – | Save |
| 9006 53 | FOR ROLL FILM OF A WIDTH OF 35 MM: | – | |
| 9006 53 10 | FIXED FOCUS 35 MM CAMERAS | – | Save |
| 9006 53 90 | OTHER | – | Save |
| 9006 59 | OTHER : | – | |
| 9006 59 10 | FIXED FOCUS 110 MM CAMERAS | – | Save |
| 9006 59 90 | OTHER | – | Save |
| 9006 61 | DISCHARGE LAMP (ELECTRONIC) FLASHLIGHT APPARATUS | – | |
| 9006 61 00 | DISCHARGE LAMP (ELECTRONIC) FLASHLIGHT APPARATUS | – | Save |
| 9006 62 00 | PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASH BULBS OTHER THAN DISCHARGE LAMPS OF HEADING 8539 - PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASHBULBS: FLASHBULBS, FLASHCUBES AND THE LIKE | – | Save |
| 9006 69 | OTHER | – | |
| 9006 69 00 | OTHER | – | Save |
| 9006 91 | FOR CAMERAS | – | |
| 9006 91 00 | FOR CAMERAS | – | Save |
| 9006 99 | OTHER | – | |
| 9006 99 00 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (9006) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
