What products are classified under HSN 9002
It includes Optical elements and fittings
HSN Sub Chapter 9002 represents Optical elements and fittings under GST classification. This code helps businesses identify Optical elements and fittings correctly for billing, taxation, and trade. With HSN Sub Chapter 9002, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Optical elements and fittings.
GST Rate for Optical elements and fittings under HSN Code 9002. 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 | 9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | 18% | 18% |
Chapter: 90
Description: Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
Following Tariff HSN code falls under Optical elements and fittings:
| Tariff HSN | Description |
|---|---|
| Objective lenses : For cameras, projectors or photographic enlargers or reducers | |
| Objective lenses : Other | |
| Filters | |
| Other |
Objective lenses : For cameras, projectors or photographic enlargers or reducers
Objective lenses : Other
Filters
Other
It includes Optical elements and fittings
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
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.
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.