What products are classified under HSN 9003
It includes Spectacle frames and parts
HSN Sub Chapter 9003 represents Spectacle frames and parts under GST classification. This code helps businesses identify Spectacle frames and parts correctly for billing, taxation, and trade. With HSN Sub Chapter 9003, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Spectacle frames and parts.
GST Rate for Spectacle frames and parts under HSN Code 9003. 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 | 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | 18% | 12% |
Chapter: 90
Description: Frames and mountings for spectacles, goggles or the like, and parts thereof
Following Tariff HSN code falls under Spectacle frames and parts:
| Tariff HSN | Description |
|---|---|
| Frames and mountings : Of plastics | |
| Frames and mountings : Of other materials | |
| Parts |
Frames and mountings : Of plastics
Frames and mountings : Of other materials
Parts
It includes Spectacle frames and parts
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 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.
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.
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.
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.
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.
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.