What products are classified under HSN 90049090 ?
It includes Accessories for ophthalmic instruments
HSN Code 90049090 represents Other : Other (those for correcting vision) under GST classification. This code helps businesses identify Other : Other (those for correcting vision) correctly for billing, taxation, and trade. With HSN Code 90049090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other : Other (those for correcting vision).
HSN Code 90049090 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 : Other | 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 : Other (those for correcting vision) | 9% | 9% | 18% | 0% |
Description of goods
Other : Other
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 : Other (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 : Other (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 : Prismatic eyeglasses for reading | |
| Other : Prismatic eyeglasses for reading (those for correcting vision) |
Sunglasses
Other : Passive night vision goggles
Other : Passive night vision goggles (those for correcting vision)
Other : Prismatic eyeglasses for reading
Other : Prismatic eyeglasses for reading (those for correcting vision)
It includes Accessories for ophthalmic instruments
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.
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.
Under HSN 90049090, Other : Other (those for correcting vision) 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 Other : Other (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.