Within Chapter 90 – Optical, Photographic, Cinema, HSN Code 90031900 serves as the official classification for Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Other Materials. This code determines tax rates and compliance obligations for all entities trading in Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Other Materials. CGST applies at 0.06, SGST/UTGST at 0.06 for local transactions, and IGST at 0.12 for interstate supplies. Measurement is standardized in 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 90031900
The taxation of Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Other Materials under HSN Code 90031900 depends on supply location. Intrastate transactions require CGST at 0.06 and SGST/UTGST at 0.06. Interstate supplies are charged IGST at 0.12. Invoices should consistently use u for Optical, Photographic, Cinema goods under Chapter 90.
Who Should Use HSN Code 90031900?
Manufacturers, wholesalers, retailers, and exporters dealing in Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Other Materials are required to mention HSN 90031900 on all tax documents. This classification under Optical, Photographic, Cinema applies to businesses of all sizes operating within Chapter 90. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Starting a business involving Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Other Materials? GST registration is mandatory for collecting and remitting taxes on HSN 90031900 goods. Companies planning international trade within Optical, Photographic, Cinema must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate application of HSN Code 90031900 for Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Other Materials enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 90 – Optical, Photographic, Cinema should monitor rate updates (0.06, 0.06, 0.12) through official notifications to maintain seamless 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 90031900 for accurate classification of Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Other Materials.
Yes, registered businesses can claim input tax credit on Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Other Materials purchases made under HSN 90031900. 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 Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Other Materials 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 Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof - Frames And Mountings: Of Other Materials internationally. For domestic trade within Optical, Photographic, Cinema, GST registration is sufficient.