What is the GST (IGST) rate for HSN code 90031100?

HSN code 90031100 (Spectacle Frame) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 90031100?

The Basic Customs Duty (BCD) for HSN code 90031100 is 10%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 90031100 cover?

HSN code 90031100 covers Spectacle Frame. It sits under Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, in Section XVIII – OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF.

What is the unit of measurement for HSN code 90031100?

The standard unit of quantity (UQC) for HSN code 90031100 is u, as listed in the Customs Tariff.

What is the HSN code for spectacle frames?

Spectacle frames of plastics are classified under 90031100, and of other materials under 90031900, within heading 9003.

HSN Code Finder · Product

Spectacle Frame HSN Code 9003

Q: What is the HSN code for Spectacle Frame?

The HSN code for Spectacle Frame is 90031100, classified under Chapter 90 – Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof of India's Customs Tariff (ITC-HS).

5% IGSTSchedule I

Frames and mountings for spectacles, goggles and the like are classified under HSN heading 9003. Frames of plastics and of other materials each have their own tariff item.

Search any HSN code

Heading

9003

Primary code

90031100

GST / IGST

Customs duty (BCD)

10%

Spectacle Frame HSN codes & GST rates

The 8-digit HSN/HS codes under heading 9003 (frames and mountings for spectacles, goggles or the like, and parts thereof). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
90031100	Of plastics	5%	10%
90031900	Of other materials	5%	10%

FTA preferential rates: 14 partner agreement(s) listed for 90031100; best preferential rate 0% via ASEAN countries; 12 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for spectacle frame?

The HSN code for spectacle frame is 9003 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for spectacle frame the most common is 90031100, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How spectacle frame is classified under HSN

The HSN classification for spectacle frame narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 902-digitOptical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
90034-digit headingFRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF
9003116-digit subheadingFRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF
900311008-digit tariff itemOf plastics

Section XVIII — OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF

GST on spectacle frame

Spectacle Frame (HSN 9003) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 90031100 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported spectacle frame

When spectacle frame (HSN 90031100) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 10%, AIDC 10%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹32.278. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 90031100 →

Conclusion

The HSN code for spectacle frame is 9003 at the heading level, with 90031100 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.