HSN Code 90012000: Sheets and plates of polarising material

HSN Code 90012000 represents Sheets and plates of polarising material under GST classification. This code helps businesses identify Sheets and plates of polarising material correctly for billing, taxation, and trade. With HSN Code 90012000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sheets and plates of polarising material.

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
90	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof	9001	Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked	Sheets and plates of polarising material	9%	9%	18%	0%

Description of goods

Sheets and plates of polarising material

Chapter

90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

Sub Chapter

9001 – Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
90011000	Optical fibres, optical fibres bundles and cables
90013000	Contact lenses
90014010	Spectacle lenses of glass : Polarised glass
90014090	Spectacle lenses of glass : Other
90015000	Spectacle lenses of other materials
90019010	Other : Optical calcite crystal
90019090	Other : Other

HSN Code 90011000

Optical fibres, optical fibres bundles and cables

HSN Code 90013000

Contact lenses

HSN Code 90014010

Spectacle lenses of glass : Polarised glass

HSN Code 90014090

Spectacle lenses of glass : Other

HSN Code 90015000

Spectacle lenses of other materials

HSN Code 90019010

Other : Optical calcite crystal

HSN Code 90019090

Other : Other

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What products are classified under HSN 90012000 ?

It includes Objective Lenses (Photo/Projector)

Does packaging or labelling change the GST for Sheets and plates of polarising material?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

Do e‑way bill and e‑invoice apply for Sheets and plates of polarising material?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

Any common misclassification issue with Sheets and plates of polarising material?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

Can we claim ITC on inputs used to trade Sheets and plates of polarising material?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

How should mixed supplies be billed when Sheets and plates of polarising material is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sheets and plates of polarising material; Nil for exempt items if applicable).

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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