Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9013 specifically identifies lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 9013 on all Tax Invoices for lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 9013

"Classifying lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Instruments category. AasanKhata automatically monitors these shifts for you."