--- title: "HSN Code for Frames, mountings: Other materials | HSN 90031900 GST Rate" description: "Find HSN and GST Rates for 90031900 related to Frames, mountings: Other materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90031900/" --- # HSN Code 90031900: Frames, mountings: Other materials - [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 other materials | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90031900 ? It includes Monocular and refracting telescopes ### Do e‑way bill and e‑invoice apply for Frames, mountings: Other materials? 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. ### Can we claim ITC on inputs used to trade Frames, mountings: Other materials? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Frames, mountings: Other materials? Under HSN 90031900, Frames, mountings: Other materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Frames, mountings: Other materials is sold with other items? 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). ### Does packaging or labelling change the GST for Frames, mountings: Other materials? 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. ### Any common misclassification issue with Frames, mountings: Other materials? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ## India's trade performance: HSN Code 90031900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹14 Cr (−41.44% YoY) — 0.0004% of India's total exports - Imports: ₹624 Cr (+8.02% YoY) — 0.0103% of India's total imports - Trade balance: −₹609 Cr (Deficit); surplus rank #12007 of 12657 HSN codes - Share of Sub-Chapter 9003: 53.90% of its exports; import side 53.61% - Rank within Sub-Chapter 9003: #1 of 3 by export value; import-side #1 ### Key metrics - Export CAGR: 1.94% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5308 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +65.43% in FY 2021-22 - Contribution to Sub-Ch. 9003: 53.90% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90031900 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 | 12.86 | 0.0006% | — | 32.13% | 342.25 | 0.0095% | — | 64.78% | −329.39 | #4694 | | FY 2019-20 | 12.00 | 0.0005% | −6.69% | 36.14% | 322.90 | 0.0096% | −5.65% | 66.93% | −310.90 | #4769 | | FY 2020-21 | 19.38 | 0.0009% | +61.50% | 59.98% | 266.69 | 0.0092% | −17.41% | 63.80% | −247.31 | #4228 | | FY 2021-22 | 32.06 | 0.0010% | +65.43% | 56.17% | 397.69 | 0.0087% | +49.12% | 61.79% | −365.63 | #3966 | | FY 2022-23 | 24.54 | 0.0007% | −23.46% | 61.84% | 596.92 | 0.0104% | +50.10% | 58.82% | −572.38 | #4435 | | FY 2023-24 | 24.64 | 0.0007% | +0.41% | 65.88% | 577.53 | 0.0103% | −3.25% | 58.50% | −552.89 | #4474 | | FY 2024-25 | 14.43 | 0.0004% | −41.44% | 53.90% | 623.85 | 0.0103% | +8.02% | 53.61% | −609.42 | #5308 | - CAGR (7-year): exports 1.94%/yr, imports 10.52%/yr (consistently Deficit) ## Key trade insights: HSN Code 90031900 export-import analysis ### Consistent export growth: 1.94% CAGR over 7 years India's exports under HSN Code 90031900 have grown at a compound annual rate of 1.94% over 7 fiscal years, rising from ₹12.86 Crore in FY 2018-19 to ₹14.43 Crore in FY 2024-25. ### HSN Code 90031900 ranked #5308 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90031900 ranks #5308 out of 12657 HSN codes by total export value. Within Sub-Chapter 9003, it ranks #1 of 3. By trade surplus, it ranks #12007 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 90031900 exports The strongest single-year export movement for HSN Code 90031900 was recorded in FY 2021-22, when exports surged by 65.43% over the prior year. ### India records a trade deficit of ₹609.42 Crore in HSN Code 90031900 goods In FY 2024-25, India's imports of ₹623.85 Cr exceeded exports of ₹14.43 Cr, resulting in a trade deficit of ₹609.42 Crore — ranking #12007 of 12657 by surplus magnitude. ### Import growth of 10.52% CAGR signals rising demand for Frames, mountings: Other materials India's imports under HSN Code 90031900 have grown at 10.52% CAGR, reaching ₹623.85 Crore in FY 2024-25. ### HSN Code 90031900 contributes 53.90% of Sub-Chapter 9003 exports — ranked #1 Among the 3 HSN codes under Sub-Chapter 9003, HSN Code 90031900 ranks #1 by export value — accounting for 53.90% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 53.61% share (rank #1). ## 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 (this hsn code) | ₹14 Cr | | #2 | [HSN Code 90031100: Frames and mountings – Plastic](https://busy.in/hsn/hsn-90031100/) | ₹11 Cr | | #3 | [HSN Code 90039000: Parts](https://busy.in/hsn/hsn-90039000/) | ₹1 Cr |