--- title: "HSN Code for Objective Lenses | Other | HSN 90021900 GST Rate" description: "Find HSN and GST Rates for 90021900 related to Objective Lenses | Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90021900/" --- # HSN Code 90021900: Objective Lenses | Other - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90021900 ? It includes Passive night vision ### How should mixed supplies be billed when Objective Lenses / Other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Objective Lenses / Other; Nil for exempt items if applicable). ### How much GST applies to Objective Lenses / Other? Under HSN 90021900, Objective Lenses / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Objective Lenses / Other? 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 / Other? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Objective Lenses / Other? 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. ### Does packaging or labelling change the GST for Objective Lenses / Other? 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. ## India's trade performance: HSN Code 90021900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹27 Cr (−85.77% YoY) — 0.0007% of India's total exports - Imports: ₹96 Cr (−68.44% YoY) — 0.0016% of India's total imports - Trade balance: −₹69 Cr (Deficit); surplus rank #10488 of 12657 HSN codes - Share of Sub-Chapter 9002: 11.33% of its exports; import side 6.07% - Rank within Sub-Chapter 9002: #3 of 4 by export value; import-side #3 ### Key metrics - Export CAGR: -4.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4477 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +251.44% in FY 2023-24 - Contribution to Sub-Ch. 9002: 11.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90021900 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 | 34.60 | 0.0015% | — | 22.22% | 69.19 | 0.0019% | — | 9.74% | −34.59 | #3395 | | FY 2019-20 | 30.34 | 0.0014% | −12.31% | 16.52% | 110.71 | 0.0033% | +60.01% | 15.22% | −80.37 | #3583 | | FY 2020-21 | 35.05 | 0.0016% | +15.52% | 27.31% | 46.31 | 0.0016% | −58.17% | 6.38% | −11.26 | #3442 | | FY 2021-22 | 39.71 | 0.0013% | +13.30% | 27.71% | 42.68 | 0.0009% | −7.84% | 4.68% | −2.97 | #3685 | | FY 2022-23 | 53.73 | 0.0015% | +35.31% | 31.38% | 84.37 | 0.0015% | +97.68% | 7.07% | −30.64 | #3383 | | FY 2023-24 | 188.83 | 0.0052% | +251.44% | 52.55% | 302.79 | 0.0054% | +258.88% | 20.16% | −113.96 | #1836 | | FY 2024-25 | 26.87 | 0.0007% | −85.77% | 11.33% | 95.55 | 0.0016% | −68.44% | 6.07% | −68.68 | #4477 | - CAGR (7-year): exports -4.13%/yr, imports 5.53%/yr (consistently Deficit) ## Key trade insights: HSN Code 90021900 export-import analysis ### Export decline: -4.13% CAGR over 7 years India's exports under HSN Code 90021900 have declined at a compound annual rate of -4.13% over 7 fiscal years, falling from ₹34.60 Crore in FY 2018-19 to ₹26.87 Crore in FY 2024-25. ### HSN Code 90021900 ranked #4477 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90021900 ranks #4477 out of 12657 HSN codes by total export value. Within Sub-Chapter 9002, it ranks #3 of 4. By trade surplus, it ranks #10488 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 90021900 exports The strongest single-year export movement for HSN Code 90021900 was recorded in FY 2023-24, when exports surged by 251.44% over the prior year. ### India records a trade deficit of ₹68.68 Crore in HSN Code 90021900 goods In FY 2024-25, India's imports of ₹95.55 Cr exceeded exports of ₹26.87 Cr, resulting in a trade deficit of ₹68.68 Crore — ranking #10488 of 12657 by surplus magnitude. ### Import growth of 5.53% CAGR signals stable import dependency for Objective Lenses | Other India's imports under HSN Code 90021900 have grown at 5.53% CAGR, reaching ₹95.55 Crore in FY 2024-25. ### HSN Code 90021900 contributes 11.33% of Sub-Chapter 9002 exports — ranked #3 Among the 4 HSN codes under Sub-Chapter 9002, HSN Code 90021900 ranks #3 by export value — accounting for 11.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.07% share (rank #3). ## 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)](https://busy.in/hsn/hsn-90021100/) | ₹131 Cr | | #2 | [HSN Code 90029000: Optical Elements & Fittings](https://busy.in/hsn/hsn-90029000/) | ₹78 Cr | | #3 | HSN Code 90021900: Objective Lenses \| Other (this hsn code) | ₹27 Cr | | #4 | [HSN Code 90022000: Filters](https://busy.in/hsn/hsn-90022000/) | ₹1 Cr |