What products are classified under HSN 9001
It includes Optical components
HSN Sub Chapter 9001 represents Optical components under GST classification. This code helps businesses identify Optical components correctly for billing, taxation, and trade. With HSN Sub Chapter 9001, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Optical components.
GST Rate for Optical components under HSN Code 9001. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 90 | 9001 | Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked | 5% | 5% |
Chapter: 90
Description: Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
Following Tariff HSN code falls under Optical components:
| Tariff HSN | Description |
|---|---|
| Optical fibres, optical fibres bundles and cables | |
| Sheets and plates of polarising material | |
| Contact lenses | |
| Spectacle lenses of glass : Polarised glass | |
| Spectacle lenses of glass : Other | |
| Spectacle lenses of other materials | |
| Other : Optical calcite crystal | |
| Other : Other |
Optical fibres, optical fibres bundles and cables
Sheets and plates of polarising material
Contact lenses
Spectacle lenses of glass : Polarised glass
Spectacle lenses of glass : Other
Spectacle lenses of other materials
Other : Optical calcite crystal
Other : Other
| Order Number | Description |
|---|---|
| Sterlite Technologies Limited. (AAR (Authority For Advance Ruling), Maharashtra) |
Sterlite Technologies Limited. (AAR (Authority For Advance Ruling), Maharashtra)
It includes Optical components
The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
If your outward supply of Optical components is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.
Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.
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.