What products are classified under HSN 90031100 ?
It includes Binoculars
HSN Code 90031100 represents Frames and mountings – Plastic under GST classification. This code helps businesses identify Frames and mountings – Plastic correctly for billing, taxation, and trade. With HSN Code 90031100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frames and mountings – Plastic.
HSN Code 90031100 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 | 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | Frames and mountings : Of plastics | 6% | 6% | 12% | 0% |
Description of goods
Frames and mountings : Of plastics
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9003 – Frames and mountings for spectacles, goggles or the like, and parts thereof
Frames and mountings – Plastic does not include products with the following descriptions:
Frames and mountings : Of other materials
Parts
It includes Binoculars
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 90031100, Frames and mountings – Plastic 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 Frames and mountings – Plastic; 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.
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.