What products are classified under HSN 90031900 ?
It includes Monocular and refracting telescopes
HSN Code 90031900 represents Frames, mountings: Other materials under GST classification. This code helps businesses identify Frames, mountings: Other materials correctly for billing, taxation, and trade. With HSN Code 90031900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frames, mountings: Other materials.
HSN Code 90031900 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 other materials | 6% | 6% | 12% | 0% |
Description of goods
Frames and mountings : Of other materials
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, mountings: Other materials does not include products with the following descriptions:
Frames and mountings : Of plastics
Parts
It includes Monocular and refracting telescopes
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 90031900, Frames, mountings: Other materials 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, mountings: Other materials; 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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.