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 or export of Sheets and plates of polarising material.

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Description of Goods for HSN Code 90012000

HSN Code 90012000 relates to the following description.

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%

What does HSN Code 90012000 not include?

Sheets and plates of polarising material does not include products with the following descriptions.

India’s Trade Performance — HSN Code 90012000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹3 Cr

+105.37% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹179 Cr

+24.02% vs FY 2023-24

0.0029% of India’s total imports

Trade Balance

FY 2024-25

−₹176 Cr

Trade Deficit

Surplus rank #11226 of 12657 HSN codes

% of Sub-Chapter 9001

FY 2024-25

0.07%

Share of Sub-Chapter 9001’s total exports in FY 2024-25

Import side: 6.37% of Sub-Chapter 9001’s imports

Rank Within Sub-Chapter 9001

FY 2024-25

#6 of 8

Position by export value among HSN codes in Sub-Chapter 9001

Import-side rank: #5 of 8

At a glance

53.93%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#7182

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+4,070.00%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.07%

Contribution to Sub-Ch. 9001

Share of Sub-Chapter 9001 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #8711

Balance

−16.21

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.01% of Sub-Ch. 9001

Imports

16.44 ₹ Cr

0.0005% share

— YoY

0.67% of Sub-Ch. 9001

FY 2019-20 Exp. Rank #9016

Balance

−20.75

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−39.13% YoY

0.01% of Sub-Ch. 9001

Imports

20.89 ₹ Cr

0.0006% share

+27.07% YoY

1.31% of Sub-Ch. 9001

FY 2020-21 Exp. Rank #9236

Balance

−12.85

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−28.57% YoY

0.00% of Sub-Ch. 9001

Imports

12.95 ₹ Cr

0.0004% share

−38.01% YoY

0.91% of Sub-Ch. 9001

FY 2021-22 Exp. Rank #6577

Balance

−66.42

Exports

4.17 ₹ Cr

0.0001% share

+4,070.00% YoY

0.09% of Sub-Ch. 9001

Imports

70.59 ₹ Cr

0.0015% share

+445.10% YoY

3.56% of Sub-Ch. 9001

FY 2022-23 Exp. Rank #7882

Balance

−114.44

Exports

1.28 ₹ Cr

0.0000% share

−69.30% YoY

0.02% of Sub-Ch. 9001

Imports

115.72 ₹ Cr

0.0020% share

+63.93% YoY

3.64% of Sub-Ch. 9001

FY 2023-24 Exp. Rank #7864

Balance

−142.74

Exports

1.49 ₹ Cr

0.0000% share

+16.41% YoY

0.03% of Sub-Ch. 9001

Imports

144.23 ₹ Cr

0.0026% share

+24.64% YoY

4.95% of Sub-Ch. 9001

FY 2024-25 Exp. Rank #7182

Balance

−175.81

Exports

3.06 ₹ Cr

0.0001% share

+105.37% YoY

0.07% of Sub-Ch. 9001

Imports

178.87 ₹ Cr

0.0029% share

+24.02% YoY

6.37% of Sub-Ch. 9001

CAGR · 7-Year

Exports

53.93% /yr

Imports

48.86% /yr

Consistently Deficit
Sub-Chapter 9001 total

reference, FY 2024-25

Export

₹4,087.83 Cr

Import

₹2,806.39 Cr

Trade Balance

+1,281.44

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 90012000 and GST compliance.

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.