HSN Code 90031100 represents Plastic Spectacle Frames and Mountings under GST classification. This code helps businesses identify Plastic Spectacle Frames and Mountings correctly for billing, taxation, and trade. With HSN Code 90031100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Plastic Spectacle Frames and Mountings.
Manage correct HSN codes and GST rates with BUSY.
HSN Code 90031100 relates to the following description.
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
CGST
2.5%
SGST
2.5%
IGST
5%
CESS
0%
Plastic Spectacle Frames and Mountings does not include products with the following descriptions.
Frames and mountings : Of other materials
Parts
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2025-26₹15 Cr
0.0004% of India’s total exports
India’s Imports
FY 2025-26₹502 Cr
0.0073% of India’s total imports
Trade Balance
FY 2025-26−₹487 Cr
Surplus rank #11978 of 12872 HSN codes
% of Sub-Chapter 9003
FY 2025-2643.12%
Share of Sub-Chapter 9003’s total exports in FY 2025-26
Import side: 38.71% of Sub-Chapter 9003’s imports
Rank Within Sub-Chapter 9003
FY 2025-26#2 of 3
Position by export value among HSN codes in Sub-Chapter 9003
Import-side rank: #2 of 3
At a glance
−7.55%
Export CAGR
FY 2018-19 → FY 2025-26 · 8 fiscal years
#5458
National Export Rank
of 12872 HSN codes by export value, FY 2025-26
+173.29%
Peak Growth Year
FY 2021-22 · strongest single-year move
43.12%
Contribution to Sub-Ch. 9003
Share of Sub-Chapter 9003 exports in FY 2025-26
8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−135.21
Exports
25.62 ₹ Cr
0.0011% share
— YoY
64.02% of Sub-Ch. 9003
Imports
160.83 ₹ Cr
0.0045% share
— YoY
30.44% of Sub-Ch. 9003
Balance
−121.73
Exports
19.33 ₹ Cr
0.0009% share
−24.55% YoY
58.22% of Sub-Ch. 9003
Imports
141.06 ₹ Cr
0.0042% share
−12.29% YoY
29.24% of Sub-Ch. 9003
Balance
−122.69
Exports
8.46 ₹ Cr
0.0004% share
−56.23% YoY
26.18% of Sub-Ch. 9003
Imports
131.15 ₹ Cr
0.0045% share
−7.03% YoY
31.37% of Sub-Ch. 9003
Balance
−194.56
Exports
23.12 ₹ Cr
0.0007% share
+173.29% YoY
40.50% of Sub-Ch. 9003
Imports
217.68 ₹ Cr
0.0048% share
+65.98% YoY
33.82% of Sub-Ch. 9003
Balance
−363.32
Exports
12.92 ₹ Cr
0.0004% share
−44.12% YoY
32.56% of Sub-Ch. 9003
Imports
376.24 ₹ Cr
0.0065% share
+72.84% YoY
37.08% of Sub-Ch. 9003
Balance
−359.99
Exports
10.25 ₹ Cr
0.0003% share
−20.67% YoY
27.41% of Sub-Ch. 9003
Imports
370.24 ₹ Cr
0.0066% share
−1.59% YoY
37.50% of Sub-Ch. 9003
Balance
−474.11
Exports
11.04 ₹ Cr
0.0003% share
+7.71% YoY
41.24% of Sub-Ch. 9003
Imports
485.15 ₹ Cr
0.0080% share
+31.04% YoY
41.69% of Sub-Ch. 9003
Balance
−486.74
Exports
14.79 ₹ Cr
0.0004% share
+33.97% YoY
43.12% of Sub-Ch. 9003
Imports
501.53 ₹ Cr
0.0073% share
+3.38% YoY
38.71% of Sub-Ch. 9003
CAGR · 8-Year
Exports
−7.55% /yr
Imports
17.64% /yr
reference, FY 2025-26
Export
₹34.30 Cr
Import
₹1,295.61 Cr
Trade Balance
−1,261.31
India's exports under HSN Code 90031100 have declined at a compound annual rate of −7.55% over 8 fiscal years, falling from ₹25.62 Crore in FY 2018-19 to ₹14.79 Crore in FY 2025-26.
In FY 2025-26, HSN Code 90031100 ranks #5458 out of 12872 HSN codes by total export value. Within Sub-Chapter 9003, it ranks #2 of 3. By trade surplus, it ranks #11978 of 12872.
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.
In FY 2025-26, India's imports of ₹501.53 Cr exceeded exports of ₹14.79 Cr, resulting in a trade deficit of ₹486.74 Crore — ranking #11978 of 12872 by surplus magnitude.
India's imports under HSN Code 90031100 have grown at 17.64% CAGR, reaching ₹501.53 Crore in FY 2025-26.
Among the 3 HSN codes under Sub-Chapter 9003, HSN Code 90031100 ranks #2 by export value — accounting for 43.12% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 38.71% share (rank #2).
Clear answers to common queries about HSN Code 90031100 and GST compliance.
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, Plastic Spectacle Frames and Mountings 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 Plastic Spectacle Frames and Mountings; 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.