HSN Code 90031100
Frames and mountings for spectacles, goggles or the like, and parts thereof - frames and mountings: of plastics
HSN90031100
Frames and mountings for spectacles, goggles or the like, and parts thereof - frames and mountings: of plastics
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Frames and mountings for spectacles, goggles or the like, and parts thereof - fr. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.
Frequently asked questions
What is HSN Code 90031100?
HSN Code 90031100 is the official Harmonized System of Nomenclature code for Frames and mountings for spectacles, goggles or the like, and parts thereof - frames and mountings: of plastics, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 90031100?
HSN Code 90031100 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 90031100 belong to?
HSN Code 90031100 falls under Chapter 90 -- Optical, photographic, measuring instruments of the GST tariff.