Spectacles HSN Code 9004 and GST Rate
Spectacles and goggles for correcting vision, frames, spectacle lenses and contact lenses.
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- HSN code
- 9004
- GST rate
- 5%
- Chapter
- 90: Optical and medical instruments
- Before 22 Sep 2025
- 12%
What is the HSN code for spectacles?
Spectacles falls under HSN 9004, in chapter 90 (Optical and medical instruments).
Corrective spectacles are 900490, frames 9003 and lenses and contact lenses 9001. GST 2.0 cut all of them to 5%. Sunglasses share heading 9004 but are not corrective, so they stay at 18%.
| Code | Description |
|---|---|
| 900490 | Spectacles and goggles for correcting vision |
| 900311 | Frames and mountings of plastics |
| 900319 | Frames and mountings of other materials |
| 900130 | Contact lenses |
| 900150 | Spectacle lenses of other materials |
GST rate on spectacles
The GST rate on spectacles is 5%. Before 22 September 2025 it was 12%. 5% on corrective spectacles and goggles, frames, spectacle lenses and contact lenses (12% before 22 September 2025). Sunglasses (900410) are 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
Which HSN digits to write on your invoice
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 9004 |
| Above Rs 5 crore | 6 on every invoice | 900490, 900311, 900319 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 90 |
Sample GST invoice line for spectacles
Here is how a line for spectacles looks on a tax invoice within one state: 10 × pair at Rs 1,800.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Spectacles | 9004 | 10 × pair | 1,800.00 | 18,000.00 | 450.00 | 450.00 | 18,900.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 900.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 90 at a glance
Chapter 90 (Optical and medical instruments) covers: Spectacles, cameras, measuring instruments and medical or surgical apparatus.
Related HSN codes
Products often bought, sold or invoiced together with spectacles:
Questions fréquentes
What is the HSN code for spectacles?
Spectacles falls under HSN 9004: spectacles and goggles for correcting vision, frames, spectacle lenses and contact lenses. Common 6 digit codes are 900490 for spectacles and goggles for correcting vision and 900311 for frames and mountings of plastics.
What is the GST rate on spectacles?
5% on corrective spectacles and goggles, frames, spectacle lenses and contact lenses (12% before 22 September 2025). Sunglasses (900410) are 18%.
How many digits of the spectacles HSN code go on a GST invoice?
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 9004 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 900490, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.