---
title: "HSN Code for Sheets and plates of polarising material | HSN 90012000 GST Rate"
description: "Find HSN and GST Rates for 90012000 related to Sheets and plates of polarising material with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90012000/"
---

# HSN Code 90012000: Sheets and plates of polarising material

- [Section 18: Guide to HSN Section 18](https://busy.in/hsn/section-18/)
- [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/)
- [Sub-chapter 9001: Optical components](https://busy.in/hsn/sub-chapter-9001/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sheets and plates of polarising material | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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).

## India's trade performance: HSN Code 90012000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹3 Cr (+105.37% YoY) — 0.0001% of India's total exports
- Imports: ₹179 Cr (+24.02% YoY) — 0.0029% of India's total imports
- Trade balance: −₹176 Cr (Deficit); surplus rank #11226 of 12657 HSN codes
- Share of Sub-Chapter 9001: 0.07% of its exports; import side 6.37%
- Rank within Sub-Chapter 9001: #6 of 8 by export value; import-side #5

### Key metrics

- Export CAGR: 53.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7182 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +4,070.00% in FY 2021-22
- Contribution to Sub-Ch. 9001: 0.07% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90012000

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9001 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9001 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | 16.44 | 0.0005% | — | 0.67% | −16.21 | #8711 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −39.13% | 0.01% | 20.89 | 0.0006% | +27.07% | 1.31% | −20.75 | #9016 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −28.57% | 0.00% | 12.95 | 0.0004% | −38.01% | 0.91% | −12.85 | #9236 |
| FY 2021-22 | 4.17 | 0.0001% | +4,070.00% | 0.09% | 70.59 | 0.0015% | +445.10% | 3.56% | −66.42 | #6577 |
| FY 2022-23 | 1.28 | 0.0000% | −69.30% | 0.02% | 115.72 | 0.0020% | +63.93% | 3.64% | −114.44 | #7882 |
| FY 2023-24 | 1.49 | 0.0000% | +16.41% | 0.03% | 144.23 | 0.0026% | +24.64% | 4.95% | −142.74 | #7864 |
| FY 2024-25 | 3.06 | 0.0001% | +105.37% | 0.07% | 178.87 | 0.0029% | +24.02% | 6.37% | −175.81 | #7182 |

- CAGR (7-year): exports 53.93%/yr, imports 48.86%/yr (consistently Deficit)

## Key trade insights: HSN Code 90012000 export-import analysis

### Consistent export growth: 53.93% CAGR over 7 years

India's exports under HSN Code 90012000 have grown at a compound annual rate of 53.93% over 7 fiscal years, rising from ₹0.23 Crore in FY 2018-19 to ₹3.06 Crore in FY 2024-25.

### HSN Code 90012000 ranked #7182 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90012000 ranks #7182 out of 12657 HSN codes by total export value. Within Sub-Chapter 9001, it ranks #6 of 8. By trade surplus, it ranks #11226 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90012000 exports

The strongest single-year export movement for HSN Code 90012000 was recorded in FY 2021-22, when exports surged by 4,070.00% over the prior year.

### India records a trade deficit of ₹175.81 Crore in HSN Code 90012000 goods

In FY 2024-25, India's imports of ₹178.87 Cr exceeded exports of ₹3.06 Cr, resulting in a trade deficit of ₹175.81 Crore — ranking #11226 of 12657 by surplus magnitude.

### Import growth of 48.86% CAGR signals rising demand for Sheets and plates of polarising material

India's imports under HSN Code 90012000 have grown at 48.86% CAGR, reaching ₹178.87 Crore in FY 2024-25.

### HSN Code 90012000 contributes 0.07% of Sub-Chapter 9001 exports — ranked #6

Among the 8 HSN codes under Sub-Chapter 9001, HSN Code 90012000 ranks #6 by export value — accounting for 0.07% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.37% share (rank #5).

## Related HSN Codes in Sub-Chapter 9001

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90011000: Optical fibres, optical fibres bundles and cables](https://busy.in/hsn/hsn-90011000/) | ₹2,522 Cr |
| #2 | [HSN Code 90015000: Spectacle Lenses Of Other Materials](https://busy.in/hsn/hsn-90015000/) | ₹1,346 Cr |
| #3 | [HSN Code 90013000: Contact lenses](https://busy.in/hsn/hsn-90013000/) | ₹138 Cr |
| #4 | [HSN Code 90019090: Unmounted Optical Elements & Fibre Components \| Other](https://busy.in/hsn/hsn-90019090/) | ₹49 Cr |
| #5 | [HSN Code 90014090: Spectacle Lenses Of Glass \| Other](https://busy.in/hsn/hsn-90014090/) | ₹28 Cr |
| #6 | HSN Code 90012000: Sheets and plates of polarising material (this hsn code) | ₹3 Cr |
| #7 | [HSN Code 90019010: Other \| Optical Calcite Crystal](https://busy.in/hsn/hsn-90019010/) | < ₹1 Crore |
| — | [HSN Code 90014010: Spectacle lenses of glass : Polarised glass](https://busy.in/hsn/hsn-90014010/) | Nil |