Chapter 90 of the GST framework covers Optical, Photographic, Cinema, and HSN Code 90039000 specifically identifies Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof Parts 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 Parts. 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 kg..

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 90039000

Goods classified as Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof Parts under HSN 90039000 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 kg. as the measurement standard for Chapter 90 – Optical, Photographic, Cinema products.

Who Should Use HSN Code 90039000?

All businesses supplying Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof Parts are obligated to use HSN 90039000 on tax invoices. From producers to retailers within Optical, Photographic, Cinema, Chapter 90 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.

Business Registration Requirements

Starting a business involving Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof Parts? GST registration is mandatory for collecting and remitting taxes on HSN 90039000 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 90039000 for Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof Parts 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)

Which chapter does HSN Code 90039000 belong to?

HSN Code 90039000 falls under Chapter 90 – Optical, Photographic, Cinema in the GST tariff schedule. This chapter covers various goods including Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof Parts.

Is IGST applicable on Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof Parts?

Yes, IGST at 0.12 is applicable when Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof Parts is supplied interstate or imported. For local sales within a state, CGST at 0.06 and SGST/UTGST at 0.06 apply instead.

Can e-commerce sellers use HSN Code 90039000?

Yes, e-commerce sellers dealing in Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof Parts must use HSN 90039000 on their invoices. This applies to all online platforms operating under Optical, Photographic, Cinema classification.

How do I start an import business for Optical, Photographic, Cinema goods?

To import goods under Optical, Photographic, Cinema, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.

More HSN codes from Chapter 90

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