Chapter 90 of the GST framework covers Optical, Photographic, Cinema, and HSN Code 90031100 specifically identifies Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Plastics for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Plastics. Tax rates applicable include CGST at 0.06, SGST/UTGST at 0.06, and IGST at 0.12 for interstate movements. The standard unit of measurement is u.
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... | 90013000 | Optical Fibres And Optical Fibre Bundles; Optical ... | 0.06 | 0.06 | 0.12 |
| 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 |
GST Rates for HSN 90031100
Goods classified as Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Plastics under HSN 90031100 are taxed based on transaction type. Local sales attract CGST at 0.06 plus SGST/UTGST at 0.06. For supplies crossing state boundaries, IGST at 0.12 applies. Documentation must reflect u as the measurement standard for Chapter 90 – Optical, Photographic, Cinema products.
Who Should Use HSN Code 90031100?
Any business engaged in supplying Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Plastics must apply HSN 90031100 on invoices. The Optical, Photographic, Cinema category under Chapter 90 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Commencing trade in Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Plastics? Secure GST registration to handle taxes on HSN 90031100 classified goods. Businesses with international operations in Optical, Photographic, Cinema need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Proper use of HSN Code 90031100 for Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Plastics 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)
Official GST rates for Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Plastics under HSN 90031100 are published in government notifications and the CBIC website. Current rates are CGST 0.06, SGST/UTGST 0.06, and IGST 0.12.
Yes, online marketplaces and e-commerce operators selling Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Plastics must mention HSN Code 90031100 on invoices. This Optical, Photographic, Cinema classification applies to all sales channels under Chapter 90.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Plastics under HSN 90031100.
GST rates for Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Plastics and other Optical, Photographic, Cinema products under Chapter 90 may change through GST Council recommendations. Monitor official notifications to stay updated on 0.06, 0.06, and 0.12 revisions.