What products are classified under HSN 90014010 ?
It includes Filters
HSN Code 90014010 represents Spectacle lenses of glass : Polarised glass under GST classification. This code helps businesses identify Spectacle lenses of glass : Polarised glass correctly for billing, taxation, and trade. With HSN Code 90014010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Spectacle lenses of glass : Polarised glass.
HSN Code 90014010 relates to the following description:
| 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 | Spectacle lenses of glass : Polarised glass | 6% | 6% | 12% | 0% |
Description of goods
Spectacle lenses of glass : Polarised glass
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
Spectacle lenses of glass : Polarised glass does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Optical fibres, optical fibres bundles and cables | |
| Sheets and plates of polarising material | |
| Contact lenses | |
| Spectacle lenses of glass : Other | |
| Spectacle lenses of other materials | |
| Other : Optical calcite crystal | |
| Other : Other |
Optical fibres, optical fibres bundles and cables
Sheets and plates of polarising material
Contact lenses
Spectacle lenses of glass : Other
Spectacle lenses of other materials
Other : Optical calcite crystal
Other : Other
It includes Filters
Under HSN 90014010, Spectacle lenses of glass : Polarised glass attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Spectacle lenses of glass : Polarised glass; Nil for exempt items if applicable).
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.