---
title: "HSN Code for Other Optical Appliance Parts/Accessories | HSN 90139010 GST Rate"
description: "Find HSN and GST Rates for 90139010 related to Other Optical Appliance Parts/Accessories with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90139010/"
---

# HSN Code 90139010: Other Optical Appliance Parts/Accessories

- [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 9013: Lasers & optical instruments](https://busy.in/hsn/sub-chapter-9013/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included else where in this chapter - parts and accessories: for liquid crystal devices (lcd) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90139010 ?

It includes Bamboo/Rattan Furniture

### Any common misclassification issue with Other Optical Appliance Parts/Accessories?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Other Optical Appliance Parts/Accessories?

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.

### How should mixed supplies be billed when Other Optical Appliance Parts/Accessories is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Optical Appliance Parts/Accessories; Nil for exempt items if applicable).

### How much GST applies to Other Optical Appliance Parts/Accessories?

Under HSN 90139010, Other Optical Appliance Parts/Accessories attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Other Optical Appliance Parts/Accessories?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.