What products are classified under HSN 90014090 ?
It includes Optical Elements & Fittings
HSN Code 90014090 represents Spectacle Lenses Of Glass | Other under GST classification. This code helps businesses identify Spectacle Lenses Of Glass | Other correctly for billing, taxation, and trade. With HSN Code 90014090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Spectacle Lenses Of Glass | Other.
HSN Code 90014090 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 : Other | 6% | 6% | 12% | 0% |
Description of goods
Spectacle lenses of glass : Other
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 | Other 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 : Polarised glass | |
| 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 : Polarised glass
Spectacle lenses of other materials
Other : Optical calcite crystal
Other : Other
It includes Optical Elements & Fittings
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 90014090, Spectacle Lenses Of Glass / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.