Within Chapter 90 – Optical, Photographic, Cinema, HSN Code 90049090 serves as the official classification for Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Other. This code determines tax rates and compliance obligations for all entities trading in Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Other. CGST applies at 0, SGST/UTGST at 0 for local transactions, and IGST at 0 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 90049090

The taxation of Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Other under HSN Code 90049090 depends on supply location. Intrastate transactions require CGST at 0 and SGST/UTGST at 0. Interstate supplies are charged IGST at 0. Invoices should consistently use u for Optical, Photographic, Cinema goods under Chapter 90.

Who Should Use HSN Code 90049090?

Every entity transacting in Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Other must quote HSN Code 90049090 on invoices. This includes traders, distributors, and e-commerce sellers operating under Optical, Photographic, Cinema. Chapter 90 mandates this classification for accurate tax computation across the supply chain.

Business Registration Requirements

Starting a business involving Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Other? GST registration is mandatory for collecting and remitting taxes on HSN 90049090 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 90049090 for Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 90 – Optical, Photographic, Cinema should monitor rate updates (0, 0, 0) through official notifications to maintain seamless compliance.

Frequently Asked Questions (FAQs)

What is HSN Code 90049090 used for?

HSN Code 90049090 is used to classify Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Other under Chapter 90 – Optical, Photographic, Cinema for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.

What are the GST rates applicable on HSN 90049090?

For Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Other, CGST applies at 0 and SGST/UTGST at 0 for intrastate supplies. Interstate transactions are taxed under IGST at 0.

Do I need GST registration to trade in Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Other?

Yes, GST registration is mandatory for businesses dealing in Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Other under HSN 90049090. This enables you to legally collect taxes and claim input credits on purchases.

What registrations are required for importing Spectacles, Goggles And The Like, Corrective, Protective Or Other - Other: Other?

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.

More HSN codes from Chapter 90

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