---
title: "9003 HSN Code | HSN Code for Spectacle frames and parts in India"
description: "Know more about 9003 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 9003 covering Spectacle frames and parts."
canonical: "https://busy.in/hsn/sub-chapter-9003/"
---

# HSN Sub-chapter 9003: Spectacle frames and parts

Frames and mountings for spectacles, goggles or the like, and parts thereof

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

- Current GST rate: 18%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 90031100 | [Frames and mountings – Plastic](https://busy.in/hsn/hsn-90031100/) |
| 90031900 | [Frames, mountings: Other materials](https://busy.in/hsn/hsn-90031900/) |
| 90039000 | [Parts](https://busy.in/hsn/hsn-90039000/) |

## Frequently asked questions

### What products are classified under HSN 9003

It includes Spectacle frames and parts

### What should my invoice and records include for 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.

### How are warranty replacements of Spectacle frames and parts 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.

### Any special steps when selling Spectacle frames and parts 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.

### How do I bill a kit or combo that includes Spectacle frames and parts?

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.

### Is the composition scheme suitable if I mainly trade Spectacle frames and parts?

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.

### Do spares or accessories of Spectacle frames and parts 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.

## India's trade performance: HSN Sub-Chapter 9003 (FY 2024-25)

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

- Exports: ₹27 Cr (−28.42% YoY) — 0.0007% of India's total exports
- Imports: ₹1,164 Cr (+17.88% YoY) — 0.0191% of India's total imports
- Trade balance: −₹1,137 Cr (Deficit); surplus rank #969 of 1233 sub-chapters
- Share of Chapter 90: 0.06% of its exports; import side 0.99%
- Rank within Chapter 90: #28 of 32 by export value; import-side #15

### Key metrics

- Export CAGR: -6.48% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #975 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +76.66% in FY 2021-22
- Contribution to Ch. 90: 0.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 9003

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 | 40.02 | 0.0017% | — | 0.18% | 528.36 | 0.0147% | — | 0.78% | −488.34 | #866 |
| FY 2019-20 | 33.20 | 0.0015% | −17.04% | 0.14% | 482.41 | 0.0144% | −8.70% | 0.74% | −449.21 | #894 |
| FY 2020-21 | 32.31 | 0.0015% | −2.68% | 0.13% | 418.03 | 0.0143% | −13.35% | 0.66% | −385.72 | #892 |
| FY 2021-22 | 57.08 | 0.0018% | +76.66% | 0.19% | 643.60 | 0.0141% | +53.96% | 0.76% | −586.52 | #861 |
| FY 2022-23 | 39.68 | 0.0011% | −30.48% | 0.10% | 1,014.74 | 0.0176% | +57.67% | 1.08% | −975.06 | #923 |
| FY 2023-24 | 37.40 | 0.0010% | −5.75% | 0.09% | 987.20 | 0.0176% | −2.71% | 0.92% | −949.80 | #942 |
| FY 2024-25 | 26.77 | 0.0007% | −28.42% | 0.06% | 1,163.69 | 0.0191% | +17.88% | 0.99% | −1,136.92 | #975 |

- CAGR (7-year): exports -6.48%/yr, imports 14.06%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 9003 export-import analysis

### Export decline: -6.48% CAGR over 7 years

India's exports under HSN Sub-Chapter 9003 have declined at a compound annual rate of -6.48% over 7 fiscal years, falling from ₹40.02 Crore in FY 2018-19 to ₹26.77 Crore in FY 2024-25.

### HSN Sub-Chapter 9003 ranked #975 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 9003 ranks #975 out of 1233 sub-chapters by total export value. Within Chapter 90, it ranks #28 of 32. By trade surplus, it ranks #969 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 9003 exports

The strongest single-year export movement for HSN Sub-Chapter 9003 was recorded in FY 2021-22, when exports surged by 76.66% over the prior year.

### India records a trade deficit of ₹1,136.92 Crore in HSN Sub-Chapter 9003 goods

In FY 2024-25, India's imports of ₹1,163.69 Cr exceeded exports of ₹26.77 Cr, resulting in a trade deficit of ₹1,136.92 Crore — ranking #969 of 1233 by surplus magnitude.

### Import growth of 14.06% CAGR signals rising demand for Spectacle frames and parts

India's imports under HSN Sub-Chapter 9003 have grown at 14.06% CAGR, reaching ₹1,163.69 Crore in FY 2024-25.

### HSN Sub-Chapter 9003 contributes 0.06% of Chapter 90 exports — ranked #28

Among the 32 sub-chapters under Chapter 90, HSN Sub-Chapter 9003 ranks #28 by export value — accounting for 0.06% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.99% share (rank #15).

## 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 |
| #28 | HSN Sub-Chapter 9003: Spectacle frames and parts (this hsn sub-chapter) | ₹27 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 9001 | [Optical components](https://busy.in/hsn/sub-chapter-9001/) |
| 9002 | [Optical elements and fittings](https://busy.in/hsn/sub-chapter-9002/) |
| 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/) |