9003 HSN Code: 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 purposes. With HSN Sub Chapter 9003, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Spectacle frames and parts.

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New GST Rate for HSN Code 9003

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

90

HSN Code

9003

HSN Description

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

New GST Rate

18 %
Standard

Old GST Rate

12 %

Tariff HSN Codes under HSN Sub Chapter 9003

Following tariff HSN codes fall under Spectacle frames and parts.

Tariff HSN

90031100

Description

Frames and mountings : Of plastics

Tariff HSN

90031900

Description

Frames and mountings : Of other materials

Tariff HSN

90039000

Description

Parts

India’s Trade Performance — HSN Sub-Chapter 9003 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

₹27 Cr

−28.42% vs FY 2023-24

0.0007% of India’s total exports

India’s Imports

FY 2024-25

₹1,164 Cr

+17.88% vs FY 2023-24

0.0191% of India’s total imports

Trade Balance

FY 2024-25

−₹1,137 Cr

Trade Deficit

Surplus rank #969 of 1233 subchapters

% of Chapter 90

FY 2024-25

0.06%

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

Import side: 0.99% of Chapter 90’s imports

Rank Within Chapter 90

FY 2024-25

#28 of 32

Position by export value among subchapters in Chapter 90

Import-side rank: #15 of 32

At a glance

−6.48%

Export CAGR

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

#975

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+76.66%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.06%

Contribution to Ch. 90

Share of Chapter 90 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #866

Balance

−488.34

Exports

40.02 ₹ Cr

0.0017% share

— YoY

0.18% of Ch. 90

Imports

528.36 ₹ Cr

0.0147% share

— YoY

0.78% of Ch. 90

FY 2019-20 Exp. Rank #894

Balance

−449.21

Exports

33.20 ₹ Cr

0.0015% share

−17.04% YoY

0.14% of Ch. 90

Imports

482.41 ₹ Cr

0.0144% share

−8.70% YoY

0.74% of Ch. 90

FY 2020-21 Exp. Rank #892

Balance

−385.72

Exports

32.31 ₹ Cr

0.0015% share

−2.68% YoY

0.13% of Ch. 90

Imports

418.03 ₹ Cr

0.0143% share

−13.35% YoY

0.66% of Ch. 90

FY 2021-22 Exp. Rank #861

Balance

−586.52

Exports

57.08 ₹ Cr

0.0018% share

+76.66% YoY

0.19% of Ch. 90

Imports

643.60 ₹ Cr

0.0141% share

+53.96% YoY

0.76% of Ch. 90

FY 2022-23 Exp. Rank #923

Balance

−975.06

Exports

39.68 ₹ Cr

0.0011% share

−30.48% YoY

0.10% of Ch. 90

Imports

1,014.74 ₹ Cr

0.0176% share

+57.67% YoY

1.08% of Ch. 90

FY 2023-24 Exp. Rank #942

Balance

−949.80

Exports

37.40 ₹ Cr

0.0010% share

−5.75% YoY

0.09% of Ch. 90

Imports

987.20 ₹ Cr

0.0176% share

−2.71% YoY

0.92% of Ch. 90

FY 2024-25 Exp. Rank #975

Balance

−1,136.92

Exports

26.77 ₹ Cr

0.0007% share

−28.42% YoY

0.06% of Ch. 90

Imports

1,163.69 ₹ Cr

0.0191% share

+17.88% YoY

0.99% of Ch. 90

CAGR · 7-Year

Exports

−6.48% /yr

Imports

14.06% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 9003 ranks #975 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 9003 and GST compliance.

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.

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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