---
title: "9002 HSN Code | HSN Code for Optical elements and fittings in India"
description: "Know more about 9002 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9002 covering Optical elements and fittings."
canonical: "https://busy.in/hsn/sub-chapter-9002/"
---

# HSN Sub-chapter 9002: Optical elements and fittings

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

Part of [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 90021100 | [Objective Lenses (Photo/Projector)](https://busy.in/hsn/hsn-90021100/) |
| 90021900 | [Objective Lenses \| Other](https://busy.in/hsn/hsn-90021900/) |
| 90022000 | [Filters](https://busy.in/hsn/hsn-90022000/) |
| 90029000 | [Optical Elements & Fittings](https://busy.in/hsn/hsn-90029000/) |

## Frequently asked questions

### What products are classified under HSN 9002

It includes Optical elements and fittings

### How are warranty replacements of Optical elements and fittings handled?

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.

### How do I bill a kit or combo that includes Optical elements and fittings?

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.

### Do spares or accessories of Optical elements and fittings follow the same HSN?

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.

### Any import/export nuance for Optical elements and fittings?

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.

### Any special steps when selling Optical elements and fittings through an e‑commerce platform?

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.

## India's trade performance: HSN Sub-Chapter 9002 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹237 Cr (−33.99% YoY) — 0.0064% of India's total exports
- Imports: ₹1,574 Cr (+4.77% YoY) — 0.0258% of India's total imports
- Trade balance: −₹1,337 Cr (Deficit); surplus rank #990 of 1233 sub-chapters
- Share of Chapter 90: 0.53% of its exports; import side 1.34%
- Rank within Chapter 90: #20 of 32 by export value; import-side #13

### Key metrics

- Export CAGR: 7.27% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #666 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +109.90% in FY 2023-24
- Contribution to Ch. 90: 0.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9002

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 90 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 90 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 155.70 | 0.0068% | — | 0.68% | 710.06 | 0.0198% | — | 1.05% | −554.36 | #640 |
| FY 2019-20 | 183.61 | 0.0083% | +17.93% | 0.77% | 727.44 | 0.0217% | +2.45% | 1.11% | −543.83 | #609 |
| FY 2020-21 | 128.35 | 0.0060% | −30.10% | 0.53% | 725.72 | 0.0249% | −0.24% | 1.14% | −597.37 | #675 |
| FY 2021-22 | 143.33 | 0.0046% | +11.67% | 0.48% | 911.03 | 0.0199% | +25.53% | 1.08% | −767.70 | #723 |
| FY 2022-23 | 171.20 | 0.0047% | +19.44% | 0.44% | 1,193.47 | 0.0208% | +31.00% | 1.27% | −1,022.27 | #711 |
| FY 2023-24 | 359.35 | 0.0099% | +109.90% | 0.87% | 1,502.05 | 0.0267% | +25.86% | 1.40% | −1,142.70 | #588 |
| FY 2024-25 | 237.22 | 0.0064% | −33.99% | 0.53% | 1,573.74 | 0.0258% | +4.77% | 1.34% | −1,336.52 | #666 |

- CAGR (7-year): exports 7.27%/yr, imports 14.18%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9002 export-import analysis

### Consistent export growth: 7.27% CAGR over 7 years

India's exports under HSN Sub-Chapter 9002 have grown at a compound annual rate of 7.27% over 7 fiscal years, rising from ₹155.70 Crore in FY 2018-19 to ₹237.22 Crore in FY 2024-25.

### HSN Sub-Chapter 9002 ranked #666 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9002 ranks #666 out of 1233 sub-chapters by total export value. Within Chapter 90, it ranks #20 of 32. By trade surplus, it ranks #990 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 9002 exports

The strongest single-year export movement for HSN Sub-Chapter 9002 was recorded in FY 2023-24, when exports surged by 109.90% over the prior year.

### India records a trade deficit of ₹1,336.52 Crore in HSN Sub-Chapter 9002 goods

In FY 2024-25, India's imports of ₹1,573.74 Cr exceeded exports of ₹237.22 Cr, resulting in a trade deficit of ₹1,336.52 Crore — ranking #990 of 1233 by surplus magnitude.

### Import growth of 14.18% CAGR signals rising demand for Optical elements and fittings

India's imports under HSN Sub-Chapter 9002 have grown at 14.18% CAGR, reaching ₹1,573.74 Crore in FY 2024-25.

### HSN Sub-Chapter 9002 contributes 0.53% of Chapter 90 exports — ranked #20

Among the 32 sub-chapters under Chapter 90, HSN Sub-Chapter 9002 ranks #20 by export value — accounting for 0.53% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.34% share (rank #13).

## Related Sub-Chapters in Chapter 90

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 9018: Medical instruments](https://busy.in/hsn/sub-chapter-9018/) | ₹12,199 Cr |
| #2 | [HSN Sub-Chapter 9001: Optical components](https://busy.in/hsn/sub-chapter-9001/) | ₹4,088 Cr |
| #3 | [HSN Sub-Chapter 9021: Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/) | ₹3,924 Cr |
| #4 | [HSN Sub-Chapter 9032: Automatic regulating instruments](https://busy.in/hsn/sub-chapter-9032/) | ₹3,199 Cr |
| #5 | [HSN Sub-Chapter 9022: Apparatus based on X-rays](https://busy.in/hsn/sub-chapter-9022/) | ₹3,151 Cr |
| #6 | [HSN Sub-Chapter 9027: Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/) | ₹2,895 Cr |
| #7 | [HSN Sub-Chapter 9026: Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) | ₹2,825 Cr |
| #8 | [HSN Sub-Chapter 9031: Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) | ₹2,742 Cr |
| #9 | [HSN Sub-Chapter 9030: Radiation detectors](https://busy.in/hsn/sub-chapter-9030/) | ₹1,592 Cr |
| #10 | [HSN Sub-Chapter 9015: Surveying, geophysical instruments](https://busy.in/hsn/sub-chapter-9015/) | ₹1,512 Cr |
| #20 | HSN Sub-Chapter 9002: Optical elements and fittings (this hsn sub-chapter) | ₹237 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9001 | [Optical components](https://busy.in/hsn/sub-chapter-9001/) |
| 9003 | [Spectacle frames and parts](https://busy.in/hsn/sub-chapter-9003/) |
| 9004 | [Corrective spectacles](https://busy.in/hsn/sub-chapter-9004/) |
| 9005 | [Binoculars & optical telescopes](https://busy.in/hsn/sub-chapter-9005/) |
| 9006 | [Cameras & Flash Equipment](https://busy.in/hsn/sub-chapter-9006/) |
| 9007 | [Cinematographic cameras](https://busy.in/hsn/sub-chapter-9007/) |
| 9008 | [Image projectors & enlargers](https://busy.in/hsn/sub-chapter-9008/) |
| 9010 | [Photographic laboratory equipment](https://busy.in/hsn/sub-chapter-9010/) |
| 9011 | [Compound optical microscopes](https://busy.in/hsn/sub-chapter-9011/) |
| 9012 | [Non-optical microscopes](https://busy.in/hsn/sub-chapter-9012/) |
| 9013 | [Lasers & optical instruments](https://busy.in/hsn/sub-chapter-9013/) |
| 9014 | [Knotted carpets & coverings](https://busy.in/hsn/sub-chapter-9014/) |
| 9015 | [Surveying, geophysical instruments](https://busy.in/hsn/sub-chapter-9015/) |
| 9016 | [Sensitive balances](https://busy.in/hsn/sub-chapter-9016/) |
| 9017 | [Mathematical calculating instruments](https://busy.in/hsn/sub-chapter-9017/) |
| 9018 | [Medical instruments](https://busy.in/hsn/sub-chapter-9018/) |
| 9019 | [Therapeutic apparatus](https://busy.in/hsn/sub-chapter-9019/) |
| 9020 | [Breathing appliances & gas masks](https://busy.in/hsn/sub-chapter-9020/) |
| 9021 | [Orthopaedic appliances & hearing aids](https://busy.in/hsn/sub-chapter-9021/) |
| 9022 | [Apparatus based on X-rays](https://busy.in/hsn/sub-chapter-9022/) |
| 9023 | [Demonstration Instruments](https://busy.in/hsn/sub-chapter-9023/) |
| 9024 | [Machines for material hardness testing](https://busy.in/hsn/sub-chapter-9024/) |
| 9025 | [Thermometers, Barometers, Hygrometers](https://busy.in/hsn/sub-chapter-9025/) |
| 9026 | [Liquids or Gas Measuring Instruments](https://busy.in/hsn/sub-chapter-9026/) |
| 9027 | [Analytical Instruments](https://busy.in/hsn/sub-chapter-9027/) |
| 9028 | [Gas, Liquid, Electricity Supply Meters](https://busy.in/hsn/sub-chapter-9028/) |
| 9029 | [Taximeters and counters](https://busy.in/hsn/sub-chapter-9029/) |
| 9030 | [Radiation detectors](https://busy.in/hsn/sub-chapter-9030/) |
| 9031 | [Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) |
| 9032 | [Automatic regulating instruments](https://busy.in/hsn/sub-chapter-9032/) |
| 9033 | [Machine Parts](https://busy.in/hsn/sub-chapter-9033/) |