What products are classified under HSN 90049020 ?
It includes Mountings for Astronomical Instruments
HSN Code 90049020 represents Other: Prismatic eyeglasses for reading (those for correcting vision) under GST classification. This code helps businesses identify Other: Prismatic eyeglasses for reading (those for correcting vision) correctly for billing, taxation, and trade. With HSN Code 90049020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other: Prismatic eyeglasses for reading (those for correcting vision).
HSN Code 90049020 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 | 9004 | Spectacles, goggles and the like, corrective, protective or other | Other : Prismatic eyeglasses for reading | 6% | 6% | 12% | 0% |
| 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof | 9004 | Spectacles, goggles and the like, corrective, protective or other | Other : Prismatic eyeglasses for reading (those for correcting vision) | 9% | 9% | 18% | 0% |
Description of goods
Other : Prismatic eyeglasses for reading
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9004 – Spectacles, goggles and the like, corrective, protective or other
Description of goods
Other : Prismatic eyeglasses for reading (those for correcting vision)
Chapter
90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Sub Chapter
9004 – Spectacles, goggles and the like, corrective, protective or other
Other: Prismatic eyeglasses for reading (those for correcting vision) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Sunglasses | |
| Other : Passive night vision goggles | |
| Other : Passive night vision goggles (those for correcting vision) | |
| Other : Other | |
| Other : Other (those for correcting vision) |
Sunglasses
Other : Passive night vision goggles
Other : Passive night vision goggles (those for correcting vision)
Other : Other
Other : Other (those for correcting vision)
It includes Mountings for Astronomical Instruments
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.
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other: Prismatic eyeglasses for reading (those for correcting vision); Nil for exempt items if applicable).
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.