What is the GST (IGST) rate for HSN code 90051000?

HSN code 90051000 (Binoculars) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 90051000?

The Basic Customs Duty (BCD) for HSN code 90051000 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 90051000 cover?

HSN code 90051000 covers Binoculars. It sits under Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, in Section XVIII – OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF.

What is the unit of measurement for HSN code 90051000?

The standard unit of quantity (UQC) for HSN code 90051000 is u, as listed in the Customs Tariff.

HSN Code Finder · Product

Binoculars HSN Code 9005

Q: What is the HSN code for Binoculars?

The HSN code for Binoculars is 90051000, classified under Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for binoculars?

Binoculars are classified under 90051000, and monoculars/refracting telescopes under 90058010, within heading 9005.

18% IGSTSchedule II

Binoculars, monoculars and other optical telescopes are classified under HSN heading 9005.

Search any HSN code

Heading

9005

Primary code

90051000

GST / IGST

18%

Customs duty (BCD)

10%

Binoculars HSN codes & GST rates

The 8-digit HSN/HS codes under heading 9005 (binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
90051000	Binoculars	18%	10%
90058010	Monocular and refracting telescopes	18%	10%

FTA preferential rates: 14 partner agreement(s) listed for 90051000; best preferential rate 0% via ASEAN countries; 12 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for binoculars?

The HSN code for binoculars is 9005 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for binoculars the most common is 90051000, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How binoculars is classified under HSN

The HSN classification for binoculars narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 902-digitOptical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
90054-digit headingBINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY
9005106-digit subheadingBINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY
900510008-digit tariff itemBinoculars

Section XVIII — OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

GST on binoculars

Binoculars (HSN 9005) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 90051000 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported binoculars

When binoculars (HSN 90051000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹32.278. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 90051000 →

Conclusion

The HSN code for binoculars is 9005 at the heading level, with 90051000 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.