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 or export of Frames, mountings: Other materials.
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HSN Code 90031900 relates to the following description.
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
CGST
6%
SGST
6%
IGST
12%
CESS
0%
Frames, mountings: Other materials does not include products with the following descriptions.
Frames and mountings : Of plastics
Parts
India’s Exports
FY 2024-25₹14 Cr
0.0004% of India’s total exports
India’s Imports
FY 2024-25₹624 Cr
0.0103% of India’s total imports
Trade Balance
FY 2024-25−₹609 Cr
Surplus rank #12007 of 12657 HSN codes
% of Sub-Chapter 9003
FY 2024-2553.90%
Share of Sub-Chapter 9003’s total exports in FY 2024-25
Import side: 53.61% of Sub-Chapter 9003’s imports
Rank Within Sub-Chapter 9003
FY 2024-25#1 of 3
Position by export value among HSN codes in Sub-Chapter 9003
Import-side rank: #1 of 3
At a glance
1.94%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#5308
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+65.43%
Peak Growth Year
FY 2021-22 · strongest single-year move
53.90%
Contribution to Sub-Ch. 9003
Share of Sub-Chapter 9003 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−329.39
Exports
12.86 ₹ Cr
0.0006% share
— YoY
32.13% of Sub-Ch. 9003
Imports
342.25 ₹ Cr
0.0095% share
— YoY
64.78% of Sub-Ch. 9003
Balance
−310.90
Exports
12.00 ₹ Cr
0.0005% share
−6.69% YoY
36.14% of Sub-Ch. 9003
Imports
322.90 ₹ Cr
0.0096% share
−5.65% YoY
66.93% of Sub-Ch. 9003
Balance
−247.31
Exports
19.38 ₹ Cr
0.0009% share
+61.50% YoY
59.98% of Sub-Ch. 9003
Imports
266.69 ₹ Cr
0.0092% share
−17.41% YoY
63.80% of Sub-Ch. 9003
Balance
−365.63
Exports
32.06 ₹ Cr
0.0010% share
+65.43% YoY
56.17% of Sub-Ch. 9003
Imports
397.69 ₹ Cr
0.0087% share
+49.12% YoY
61.79% of Sub-Ch. 9003
Balance
−572.38
Exports
24.54 ₹ Cr
0.0007% share
−23.46% YoY
61.84% of Sub-Ch. 9003
Imports
596.92 ₹ Cr
0.0104% share
+50.10% YoY
58.82% of Sub-Ch. 9003
Balance
−552.89
Exports
24.64 ₹ Cr
0.0007% share
+0.41% YoY
65.88% of Sub-Ch. 9003
Imports
577.53 ₹ Cr
0.0103% share
−3.25% YoY
58.50% of Sub-Ch. 9003
Balance
−609.42
Exports
14.43 ₹ Cr
0.0004% share
−41.44% YoY
53.90% of Sub-Ch. 9003
Imports
623.85 ₹ Cr
0.0103% share
+8.02% YoY
53.61% of Sub-Ch. 9003
CAGR · 7-Year
Exports
1.94% /yr
Imports
10.52% /yr
reference, FY 2024-25
Export
₹26.77 Cr
Import
₹1,163.69 Cr
Trade Balance
−1,136.92
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.
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.
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.
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.
India's imports under HSN Code 90031900 have grown at 10.52% CAGR, reaching ₹623.85 Crore in FY 2024-25.
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).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 90031900 and GST compliance.
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.