90013000 is the designated HSN classification for Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th..., categorized under Chapter 90 – Optical, Photographic, Cinema in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th... must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.06, SGST/UTGST at 0.06 for local transactions, and IGST at 0.12 for interstate supplies. Quantities are measured in u for billing purposes.
HSN Codes under Chapter 90 – Optical, Photographic, Cinema
Below are related HSN codes from Chapter 90 – Optical, Photographic, Cinema for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Optical, Photographic, Cinema... | 90011000 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.09 | 0.09 | 0.18 |
| Optical, Photographic, Cinema... | 90012000 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.09 | 0.09 | 0.18 |
| Optical, Photographic, Cinema... | 90014010 | Optical Fibres And Optical Fibre Bundles; Optical ... | 6.00% | 6.00% | 12.00% |
| Optical, Photographic, Cinema... | 90014090 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.06 | 0.06 | 0.12 |
| Optical, Photographic, Cinema... | 90015000 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.06 | 0.06 | 0.12 |
| Optical, Photographic, Cinema... | 90019010 | Optical Fibres And Optical Fibre Bundles; Optical ... | 9.00% | 9.00% | 18.00% |
| Optical, Photographic, Cinema... | 90019090 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.09 | 0.09 | 0.18 |
| Optical, Photographic, Cinema... | 90021100 | Lenses, Prisms, Mirrors And Other Optical Elements... | 0.09 | 0.09 | 0.18 |
| Optical, Photographic, Cinema... | 90021900 | Lenses, Prisms, Mirrors And Other Optical Elements... | 0.09 | 0.09 | 0.18 |
| Optical, Photographic, Cinema... | 90022000 | Lenses, Prisms, Mirrors And Other Optical Elements... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 90013000
The tax structure for Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th... under HSN Code 90013000 follows a dual taxation model. CGST is levied at 0.06 and SGST/UTGST at 0.06 for intrastate sales. Interstate transactions attract IGST at 0.12. All invoices must record quantities in u as the standard measurement for goods under Chapter 90 – Optical, Photographic, Cinema.
Who Should Use HSN Code 90013000?
Traders, manufacturers, and importers of Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th... are required to mention HSN Code 90013000 on all GST documents. This Optical, Photographic, Cinema classification under Chapter 90 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Entering the Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th... market requires essential registrations. GST registration enables legal tax collection on HSN 90013000 goods. For cross-border trade in Optical, Photographic, Cinema items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Proper use of HSN Code 90013000 for Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th... streamlines audit processes and supports valid credit claims. Stay updated on 0.06, 0.06, and 0.12 rates for Chapter 90 – Optical, Photographic, Cinema through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 90013000 for accurate classification of Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th....
Yes, registered businesses can claim input tax credit on Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th... purchases made under HSN 90013000. Ensure your supplier mentions correct HSN code and GST rates (0.06, 0.06) on the invoice.
CGST at 0.06 plus SGST/UTGST at 0.06 applies when Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th... is sold within the same state. IGST at 0.12 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Optical Fibres And Optical Fibre Bundles; Optical Fibre Cables Other Than Those Of Heading 8544; Sheets And Plates Of Polarising Material; Lenses (Including Contact Lenses), Prisms, Mirrors And Other Optical Elements, Of Any Material, Unmounted, Other Th... internationally. For domestic trade within Optical, Photographic, Cinema, GST registration is sufficient.