90049010 is the designated HSN classification for Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Passive Night Vision Goggles, categorized under Chapter 90 – Optical, Photographic, Cinema in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Passive Night Vision Goggles must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.00%, SGST/UTGST at 0.00% for local transactions, and IGST at 0.00% 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... | 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 90049010
For Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Passive Night Vision Goggles classified under HSN Code 90049010, tax computation follows GST principles. CGST at 0.00% plus SGST/UTGST at 0.00% covers intrastate sales. IGST at 0.00% applies to interstate transactions. u is the prescribed measurement for Optical, Photographic, Cinema under Chapter 90.
Who Should Use HSN Code 90049010?
Any business engaged in supplying Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Passive Night Vision Goggles must apply HSN 90049010 on invoices. The Optical, Photographic, Cinema category under Chapter 90 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Passive Night Vision Goggles? Complete GST registration to legally collect taxes on goods under HSN 90049010. Businesses importing or exporting Optical, Photographic, Cinema products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Using HSN Code 90049010 accurately for Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Passive Night Vision Goggles avoids compliance issues and facilitates credit claims. Monitor changes to 0.00%, 0.00%, and 0.00% rates for Chapter 90 – Optical, Photographic, Cinema to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 90049010 is used to classify Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Passive Night Vision Goggles under Chapter 90 – Optical, Photographic, Cinema for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Passive Night Vision Goggles, CGST applies at 0.00% and SGST/UTGST at 0.00% for intrastate supplies. Interstate transactions are taxed under IGST at 0.00%.
Yes, GST registration is mandatory for businesses dealing in Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Passive Night Vision Goggles under HSN 90049010. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Optical, Photographic, Cinema, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.