What products are classified under HSN 90029000 ?
It includes Other : Other (those for correcting vision)
HSN Code 90029000 represents Optical Elements & Fittings under GST classification. This code helps businesses identify Optical Elements & Fittings correctly for billing, taxation, and trade. With HSN Code 90029000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Optical Elements & Fittings .
HSN Code 90029000 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 | 9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | Other | 9% | 9% | 18% | 0% |
Description of goods
Other
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9002 – Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
Optical Elements & Fittings does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Objective lenses : For cameras, projectors or photographic enlargers or reducers | |
| Objective lenses : Other | |
| Filters |
Objective lenses : For cameras, projectors or photographic enlargers or reducers
Objective lenses : Other
Filters
It includes Other : Other (those for correcting vision)
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 90029000, Optical Elements & Fittings attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Optical Elements & Fittings; Nil for exempt items if applicable).
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.
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.