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 or export of Other : Other (those for correcting vision).
Manage correct HSN codes and GST rates with BUSY.
HSN Code 90049090 relates to the following description.
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
CGST
6%
SGST
6%
IGST
12%
CESS
0%
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
CGST
9%
SGST
9%
IGST
18%
CESS
0%
Other : Other (those for correcting vision) does not include products with the following descriptions.
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)
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
India’s Exports
FY 2024-25₹221 Cr
0.0060% of India’s total exports
India’s Imports
FY 2024-25₹109 Cr
0.0018% of India’s total imports
Trade Balance
FY 2024-25₹112 Cr
Surplus rank #1531 of 12657 HSN codes
% of Sub-Chapter 9004
FY 2024-2574.56%
Share of Sub-Chapter 9004’s total exports in FY 2024-25
Import side: 11.23% of Sub-Chapter 9004’s imports
Rank Within Sub-Chapter 9004
FY 2024-25#1 of 4
Position by export value among HSN codes in Sub-Chapter 9004
Import-side rank: #2 of 4
At a glance
13.87%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#1739
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+44.23%
Peak Growth Year
FY 2021-22 · strongest single-year move
74.56%
Contribution to Sub-Ch. 9004
Share of Sub-Chapter 9004 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
−3.80
Exports
101.15 ₹ Cr
0.0044% share
— YoY
69.23% of Sub-Ch. 9004
Imports
104.95 ₹ Cr
0.0029% share
— YoY
18.24% of Sub-Ch. 9004
Balance
+44.84
Exports
112.71 ₹ Cr
0.0051% share
+11.43% YoY
79.04% of Sub-Ch. 9004
Imports
67.87 ₹ Cr
0.0020% share
−35.33% YoY
14.19% of Sub-Ch. 9004
Balance
−183.28
Exports
98.71 ₹ Cr
0.0046% share
−12.42% YoY
61.45% of Sub-Ch. 9004
Imports
281.99 ₹ Cr
0.0097% share
+315.49% YoY
53.22% of Sub-Ch. 9004
Balance
+79.18
Exports
142.37 ₹ Cr
0.0045% share
+44.23% YoY
85.49% of Sub-Ch. 9004
Imports
63.19 ₹ Cr
0.0014% share
−77.59% YoY
13.70% of Sub-Ch. 9004
Balance
+71.47
Exports
190.07 ₹ Cr
0.0052% share
+33.50% YoY
87.36% of Sub-Ch. 9004
Imports
118.60 ₹ Cr
0.0021% share
+87.69% YoY
13.97% of Sub-Ch. 9004
Balance
+103.92
Exports
250.50 ₹ Cr
0.0069% share
+31.79% YoY
24.80% of Sub-Ch. 9004
Imports
146.58 ₹ Cr
0.0026% share
+23.59% YoY
8.96% of Sub-Ch. 9004
Balance
+112.00
Exports
220.51 ₹ Cr
0.0060% share
−11.97% YoY
74.56% of Sub-Ch. 9004
Imports
108.51 ₹ Cr
0.0018% share
−25.97% YoY
11.23% of Sub-Ch. 9004
CAGR · 7-Year
Exports
13.87% /yr
Imports
0.56% /yr
reference, FY 2024-25
Export
₹295.76 Cr
Import
₹966.33 Cr
Trade Balance
−670.57
India's exports under HSN Code 90049090 have grown at a compound annual rate of 13.87% over 7 fiscal years, rising from ₹101.15 Crore in FY 2018-19 to ₹220.51 Crore in FY 2024-25.
In FY 2024-25, HSN Code 90049090 ranks #1739 out of 12657 HSN codes by total export value. Within Sub-Chapter 9004, it ranks #1 of 4. By trade surplus, it ranks #1531 of 12657.
The strongest single-year export movement for HSN Code 90049090 was recorded in FY 2021-22, when exports surged by 44.23% over the prior year.
In FY 2024-25, India's exports of ₹220.51 Cr exceeded imports of ₹108.51 Cr, resulting in a trade surplus of ₹112.00 Crore — ranking #1531 of 12657 by surplus magnitude.
India's imports under HSN Code 90049090 have grown at 0.56% CAGR, reaching ₹108.51 Crore in FY 2024-25.
Among the 4 HSN codes under Sub-Chapter 9004, HSN Code 90049090 ranks #1 by export value — accounting for 74.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.23% share (rank #2).
Clear answers to common queries about HSN Code 90049090 and GST compliance.
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).