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)
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.
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.
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.
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.