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Verified Category: Optical

HSN Code 9003

Frames and mountings for spectacles

Current GST Rate
18%
Verified ✓

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 9003 specifically identifies frames and mountings for spectacles 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 9003 on all Tax Invoices for frames and mountings for spectacles
  • 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 9003

"Classifying frames and mountings for spectacles correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Optical category. AasanKhata automatically monitors these shifts for you."