90092100
PHOTOCOPYING APPARATUS INCORPORATING AN OPTICAL SYSTEM OR OF THE CONTACT TYPE AND THERMO-COPYING APPARATUS - OTHER PHOTOCOPYING APPARATUS: INCORPORATING AN OPTICAL SYSTEM
Tax Calculator for 90092100
E-Way Bill Rules
For photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus - other photocopying apparatus: incorporating an optical system, the E-Way Bill threshold is ₹50,000. Since the rate is 12%, you must generate a bill if the Taxable Value exceeds ₹44,642.
Example Calculation
- Base Value: ₹44,642
- + GST (12%): ₹5,357.04
- Total Invoice: ~₹50,000
Invoice Example
Breakdown for a sample invoice value of ₹1,000:
Can I claim ITC?
Yes, if used for business. This reduces your final cash liability.
Input Tax Credit (ITC) Logic
Compliance & Validation
HSN 90092100 falls under Chapter 90. It is mandatory to mention this code on invoices if your annual turnover exceeds ₹5 Crore. For turnover below ₹5 Crore, mentioning the 4-digit code (9009) is sufficient for B2B invoices.
Ensure that you charge 6% CGST and 6% SGST for intra-state supplies of photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus - other photocopying apparatus: incorporating an optical system. For inter-state supplies, the full 12% IGST applies.
Frequently Asked Questions
Q: What is the GST Rate for HSN Code 90092100?
The GST rate for HSN Code 90092100 (PHOTOCOPYING APPARATUS INCORPORATING AN OPTICAL SYSTEM OR OF THE CONTACT TYPE AND THERMO-COPYING APPARATUS - OTHER PHOTOCOPYING APPARATUS: INCORPORATING AN OPTICAL SYSTEM) is 12%.
Q: Is HSN 90092100 eligible for Input Tax Credit (ITC)?
ITC availability is classified as 'eligible'. Generally, businesses can claim ITC unless used for personal consumption or blocked under Section 17(5).
Q: How to calculate GST amount for PHOTOCOPYING APPARATUS INCORPORATING AN OPTICAL SYSTEM OR OF THE CONTACT TYPE AND THERMO-COPYING APPARATUS - OTHER PHOTOCOPYING APPARATUS: INCORPORATING AN OPTICAL SYSTEM?
Multiply the taxable value by 0.12. For ₹1000 value, GST is ₹120.
Q: Does Reverse Charge (RCM) apply?
No, standard Forward Charge applies.