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Verified Category: Instruments

HSN Code 9002

Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9002 specifically identifies lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split
CGST 9% + SGST 9%
Inter-State Split
IGST 18%

Compliance Check-list

  • Mention HSN 9002 on all Tax Invoices for lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus
  • Include in HSN-wise summary of GSTR-1 filings
  • Mandatory for E-way bill generation for goods above threshold
  • Ensure Input Tax Credit (ITC) matches this classification
✨ AI Compliance Insight

Expert Advice for 9002

"Classifying lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Instruments category. AasanKhata automatically monitors these shifts for you."