--- title: "HSN Code for Objective Lenses (Photo/Projector) | HSN 90021100 GST Rate" description: "Find HSN and GST Rates for 90021100 related to Objective Lenses (Photo/Projector) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90021100/" --- # HSN Code 90021100: Objective Lenses (Photo/Projector) - [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 9002: Optical elements and fittings](https://busy.in/hsn/sub-chapter-9002/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Objective lenses : For cameras, projectors or photographic enlargers or reducers | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90021100 ? It includes Sunglasses ### Do e‑way bill and e‑invoice apply for Objective Lenses (Photo/Projector)? 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. ### How should mixed supplies be billed when Objective Lenses (Photo/Projector) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Objective Lenses (Photo/Projector); Nil for exempt items if applicable). ### Any common misclassification issue with Objective Lenses (Photo/Projector)? 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 Objective Lenses (Photo/Projector)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Objective Lenses (Photo/Projector)? Under HSN 90021100, Objective Lenses (Photo/Projector) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 90021100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹131 Cr (+44.11% YoY) — 0.0036% of India's total exports - Imports: ₹1,200 Cr (+19.76% YoY) — 0.0198% of India's total imports - Trade balance: −₹1,070 Cr (Deficit); surplus rank #12233 of 12657 HSN codes - Share of Sub-Chapter 9002: 55.10% of its exports; import side 76.28% - Rank within Sub-Chapter 9002: #1 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: 7.56% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2336 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +45.47% in FY 2023-24 - Contribution to Sub-Ch. 9002: 55.10% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90021100 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. 9002 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9002 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 84.40 | 0.0037% | — | 54.21% | 545.02 | 0.0152% | — | 76.76% | −460.62 | #2219 | | FY 2019-20 | 59.58 | 0.0027% | −29.41% | 32.45% | 500.55 | 0.0150% | −8.16% | 68.81% | −440.97 | #2648 | | FY 2020-21 | 42.10 | 0.0020% | −29.34% | 32.80% | 562.73 | 0.0193% | +12.42% | 77.54% | −520.63 | #3175 | | FY 2021-22 | 60.31 | 0.0019% | +43.25% | 42.08% | 769.98 | 0.0168% | +36.83% | 84.52% | −709.67 | #3113 | | FY 2022-23 | 62.35 | 0.0017% | +3.38% | 36.42% | 971.52 | 0.0169% | +26.17% | 81.40% | −909.17 | #3181 | | FY 2023-24 | 90.70 | 0.0025% | +45.47% | 25.24% | 1,002.35 | 0.0178% | +3.17% | 66.73% | −911.65 | #2710 | | FY 2024-25 | 130.71 | 0.0036% | +44.11% | 55.10% | 1,200.41 | 0.0198% | +19.76% | 76.28% | −1,069.70 | #2336 | - CAGR (7-year): exports 7.56%/yr, imports 14.07%/yr (consistently Deficit) ## Key trade insights: HSN Code 90021100 export-import analysis ### Consistent export growth: 7.56% CAGR over 7 years India's exports under HSN Code 90021100 have grown at a compound annual rate of 7.56% over 7 fiscal years, rising from ₹84.40 Crore in FY 2018-19 to ₹130.71 Crore in FY 2024-25. ### HSN Code 90021100 ranked #2336 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90021100 ranks #2336 out of 12657 HSN codes by total export value. Within Sub-Chapter 9002, it ranks #1 of 4. By trade surplus, it ranks #12233 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 90021100 exports The strongest single-year export movement for HSN Code 90021100 was recorded in FY 2023-24, when exports surged by 45.47% over the prior year. ### India records a trade deficit of ₹1,069.70 Crore in HSN Code 90021100 goods In FY 2024-25, India's imports of ₹1,200.41 Cr exceeded exports of ₹130.71 Cr, resulting in a trade deficit of ₹1,069.70 Crore — ranking #12233 of 12657 by surplus magnitude. ### Import growth of 14.07% CAGR signals rising demand for Objective Lenses (Photo/Projector) India's imports under HSN Code 90021100 have grown at 14.07% CAGR, reaching ₹1,200.41 Crore in FY 2024-25. ### HSN Code 90021100 contributes 55.10% of Sub-Chapter 9002 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 9002, HSN Code 90021100 ranks #1 by export value — accounting for 55.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 76.28% share (rank #1). ## Related HSN Codes in Sub-Chapter 9002 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 90021100: Objective Lenses (Photo/Projector) (this hsn code) | ₹131 Cr | | #2 | [HSN Code 90029000: Optical Elements & Fittings](https://busy.in/hsn/hsn-90029000/) | ₹78 Cr | | #3 | [HSN Code 90021900: Objective Lenses \| Other](https://busy.in/hsn/hsn-90021900/) | ₹27 Cr | | #4 | [HSN Code 90022000: Filters](https://busy.in/hsn/hsn-90022000/) | ₹1 Cr |