What products are classified under HSN 90015000 ?
It includes Frames and mountings – Plastic
HSN Code 90015000 represents Spectacle Lenses Of Other Materials under GST classification. This code helps businesses identify Spectacle Lenses Of Other Materials correctly for billing, taxation, and trade. With HSN Code 90015000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Spectacle Lenses Of Other Materials.
HSN Code 90015000 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 other materials | 6% | 6% | 12% | 0% |
Description of goods
Spectacle lenses of other materials
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 Other Materials 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 glass : Other | |
| 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 glass : Other
Other : Optical calcite crystal
Other : Other
It includes Frames and mountings – Plastic
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Spectacle Lenses Of Other Materials; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
Under HSN 90015000, Spectacle Lenses Of Other Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.