9002 HSN Code: 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 purposes. With HSN Sub Chapter 9002, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Optical elements and fittings.

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New GST Rate for HSN Code 9002

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

90

HSN Code

9002

HSN 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

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 9002

Following tariff HSN codes fall under Optical elements and fittings.

Tariff HSN

90021100

Description

Objective lenses : For cameras, projectors or photographic enlargers or reducers

Tariff HSN

90021900

Description

Objective lenses : Other

Tariff HSN

90022000

Description

Filters

Tariff HSN

90029000

Description

Other

India’s Trade Performance — HSN Sub-Chapter 9002 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹237 Cr

−33.99% vs FY 2023-24

0.0064% of India’s total exports

India’s Imports

FY 2024-25

₹1,574 Cr

+4.77% vs FY 2023-24

0.0258% of India’s total imports

Trade Balance

FY 2024-25

−₹1,337 Cr

Trade Deficit

Surplus rank #990 of 1233 subchapters

% of Chapter 90

FY 2024-25

0.53%

Share of Chapter 90’s total exports in FY 2024-25

Import side: 1.34% of Chapter 90’s imports

Rank Within Chapter 90

FY 2024-25

#20 of 32

Position by export value among subchapters in Chapter 90

Import-side rank: #13 of 32

At a glance

7.27%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#666

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+109.90%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.53%

Contribution to Ch. 90

Share of Chapter 90 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #640

Balance

−554.36

Exports

155.70 ₹ Cr

0.0068% share

— YoY

0.68% of Ch. 90

Imports

710.06 ₹ Cr

0.0198% share

— YoY

1.05% of Ch. 90

FY 2019-20 Exp. Rank #609

Balance

−543.83

Exports

183.61 ₹ Cr

0.0083% share

+17.93% YoY

0.77% of Ch. 90

Imports

727.44 ₹ Cr

0.0217% share

+2.45% YoY

1.11% of Ch. 90

FY 2020-21 Exp. Rank #675

Balance

−597.37

Exports

128.35 ₹ Cr

0.0060% share

−30.10% YoY

0.53% of Ch. 90

Imports

725.72 ₹ Cr

0.0249% share

−0.24% YoY

1.14% of Ch. 90

FY 2021-22 Exp. Rank #723

Balance

−767.70

Exports

143.33 ₹ Cr

0.0046% share

+11.67% YoY

0.48% of Ch. 90

Imports

911.03 ₹ Cr

0.0199% share

+25.53% YoY

1.08% of Ch. 90

FY 2022-23 Exp. Rank #711

Balance

−1,022.27

Exports

171.20 ₹ Cr

0.0047% share

+19.44% YoY

0.44% of Ch. 90

Imports

1,193.47 ₹ Cr

0.0208% share

+31.00% YoY

1.27% of Ch. 90

FY 2023-24 Exp. Rank #588

Balance

−1,142.70

Exports

359.35 ₹ Cr

0.0099% share

+109.90% YoY

0.87% of Ch. 90

Imports

1,502.05 ₹ Cr

0.0267% share

+25.86% YoY

1.40% of Ch. 90

FY 2024-25 Exp. Rank #666

Balance

−1,336.52

Exports

237.22 ₹ Cr

0.0064% share

−33.99% YoY

0.53% of Ch. 90

Imports

1,573.74 ₹ Cr

0.0258% share

+4.77% YoY

1.34% of Ch. 90

CAGR · 7-Year

Exports

7.27% /yr

Imports

14.18% /yr

Consistently Deficit
Chapter 90 total

reference, FY 2024-25

Export

₹44,741.39 Cr

Import

₹1,17,087.09 Cr

Trade Balance

−72,345.70

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 9002 ranks #666 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 9002 and GST compliance.

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.

Important Disclaimer

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.

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