---
title: "HSN Code for Frames and mountings – Plastic | HSN 90031100 GST Rate"
description: "Find HSN and GST Rates for 90031100 related to Frames and mountings – Plastic with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90031100/"
---

# HSN Code 90031100: Frames and mountings – Plastic

- [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 9003: Spectacle frames and parts](https://busy.in/hsn/sub-chapter-9003/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Frames and mountings : Of plastics | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90031100 ?

It includes Binoculars

### Any common misclassification issue with Frames and mountings – Plastic?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Frames and mountings – Plastic?

Under HSN 90031100, Frames and mountings – Plastic attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Frames and mountings – Plastic is sold with other items?

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).

### Can we claim ITC on inputs used to trade Frames and mountings – Plastic?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Frames and mountings – Plastic?

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 90031100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹11 Cr (+7.71% YoY) — 0.0003% of India's total exports
- Imports: ₹485 Cr (+31.04% YoY) — 0.0080% of India's total imports
- Trade balance: −₹474 Cr (Deficit); surplus rank #11860 of 12657 HSN codes
- Share of Sub-Chapter 9003: 41.24% of its exports; import side 41.69%
- Rank within Sub-Chapter 9003: #2 of 3 by export value; import-side #2

### Key metrics

- Export CAGR: -13.09% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5681 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +173.29% in FY 2021-22
- Contribution to Sub-Ch. 9003: 41.24% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90031100

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. 9003 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9003 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 25.62 | 0.0011% | — | 64.02% | 160.83 | 0.0045% | — | 30.44% | −135.21 | #3774 |
| FY 2019-20 | 19.33 | 0.0009% | −24.55% | 58.22% | 141.06 | 0.0042% | −12.29% | 29.24% | −121.73 | #4162 |
| FY 2020-21 | 8.46 | 0.0004% | −56.23% | 26.18% | 131.15 | 0.0045% | −7.03% | 31.37% | −122.69 | #5302 |
| FY 2021-22 | 23.12 | 0.0007% | +173.29% | 40.50% | 217.68 | 0.0048% | +65.98% | 33.82% | −194.56 | #4406 |
| FY 2022-23 | 12.92 | 0.0004% | −44.12% | 32.56% | 376.24 | 0.0065% | +72.84% | 37.08% | −363.32 | #5303 |
| FY 2023-24 | 10.25 | 0.0003% | −20.67% | 27.41% | 370.24 | 0.0066% | −1.59% | 37.50% | −359.99 | #5701 |
| FY 2024-25 | 11.04 | 0.0003% | +7.71% | 41.24% | 485.15 | 0.0080% | +31.04% | 41.69% | −474.11 | #5681 |

- CAGR (7-year): exports -13.09%/yr, imports 20.20%/yr (consistently Deficit)

## Key trade insights: HSN Code 90031100 export-import analysis

### Export decline: -13.09% CAGR over 7 years

India's exports under HSN Code 90031100 have declined at a compound annual rate of -13.09% over 7 fiscal years, falling from ₹25.62 Crore in FY 2018-19 to ₹11.04 Crore in FY 2024-25.

### HSN Code 90031100 ranked #5681 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90031100 ranks #5681 out of 12657 HSN codes by total export value. Within Sub-Chapter 9003, it ranks #2 of 3. By trade surplus, it ranks #11860 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90031100 exports

The strongest single-year export movement for HSN Code 90031100 was recorded in FY 2021-22, when exports surged by 173.29% over the prior year.

### India records a trade deficit of ₹474.11 Crore in HSN Code 90031100 goods

In FY 2024-25, India's imports of ₹485.15 Cr exceeded exports of ₹11.04 Cr, resulting in a trade deficit of ₹474.11 Crore — ranking #11860 of 12657 by surplus magnitude.

### Import growth of 20.20% CAGR signals rising demand for Frames and mountings – Plastic

India's imports under HSN Code 90031100 have grown at 20.20% CAGR, reaching ₹485.15 Crore in FY 2024-25.

### HSN Code 90031100 contributes 41.24% of Sub-Chapter 9003 exports — ranked #2

Among the 3 HSN codes under Sub-Chapter 9003, HSN Code 90031100 ranks #2 by export value — accounting for 41.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 41.69% share (rank #2).

## Related HSN Codes in Sub-Chapter 9003

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90031900: Frames, mountings: Other materials](https://busy.in/hsn/hsn-90031900/) | ₹14 Cr |
| #2 | HSN Code 90031100: Frames and mountings – Plastic (this hsn code) | ₹11 Cr |
| #3 | [HSN Code 90039000: Parts](https://busy.in/hsn/hsn-90039000/) | ₹1 Cr |