GST rate and HSN code for spectacles and sunglasses
GST on corrective spectacles is 5% (HSN 9004) from 22 September 2025, down from 12%. Frames (9003), spectacle lenses and contact lenses (9001) are also 5%. Sunglasses and goggles that are not corrective stay at 18%. An optical shop's bill can have both rates on one customer.
HSN code and GST rate for spectacles and sunglasses
| Condition | HSN | GST | CGST + SGST | IGST | Schedule entry |
|---|---|---|---|---|---|
| Corrective spectacles | 9004 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 482 |
| Frames and mountings | 9003 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 481 |
| Contact lenses and spectacle lenses | 9001 | 5% | 2.5% + 2.5% | 5% | Notification 9/2025-CT(Rate), Schedule I, S. No. 480 |
| Sunglasses and non-corrective goggles | 9004 | 18% | 9% + 9% | 18% | Notification 9/2025-CT(Rate), Schedule II, S. No. 558 |
In force from 22 September 2025. Inside your State, half the rate is CGST and half SGST; for a buyer in another State the full rate is IGST (same entries in Notification 9/2025-IT(Rate)). Entry wording (shortened): “Spectacles, corrective; frames and mountings; contact lenses; spectacles and goggles other than corrective”.
What changed in September 2025
| Condition | Before 22 Sep 2025 | From 22 Sep 2025 |
|---|---|---|
| Corrective spectacles | 12% | 5% |
| Frames and mountings | 12% | 5% |
| Contact lenses and spectacle lenses | 12% | 5% |
Old rate as listed in Annexure I of the PIB release on the 56th GST Council meeting (3 September 2025).
What to print on the bill
- Corrective spectacles: 9004 at 5%. Frames: 9003 at 5%. Lenses: 9001 at 5%.
- Sunglasses: 9004 at 18%.
- Eye test charges billed separately are a service; ask your CA.
- HSN digits: 4 if your turnover last year was up to ₹5 crore, 6 above that; up to ₹5 crore you may leave HSN off bills to unregistered buyers (Notification 78/2020-CT). More in B2C bill rules.
Common mistakes
- Billing sunglasses at 5%.
- Still charging 12% on frames.
- Billing power sunglasses (corrective) at 18%; goggles for correcting vision are 5%.
Put the right HSN and GST on every bill
RichPOS saves the HSN and GST rate on each item and applies them on every bill automatically, with the HSN printed on A4 GST invoices and GST reports by HSN for your CA. Free 30-day trial, ₹99/month for 3 months (then ₹199/month).
Questions about GST on spectacles and sunglasses
What changed for spectacles in September 2025?
Corrective spectacles, frames, spectacle lenses and contact lenses went from 12% to 5% (PIB, Annexure I).
Are sunglasses 5%?
No. Spectacles and goggles other than corrective stay at 18% (Schedule II, S. No. 558).
Are hearing aids taxable?
No. Hearing aids are nil.
More items in HSN chapter 90 and medicines and medical devices
Look up another item in the HSN and GST rate finder, or see all GST rates by category.
General information, not tax advice. Rates are taken from Notification No. 9/2025-Central Tax (Rate), dated 17 September 2025, as amended, and were last checked on 16 October 2026. The rate depends on the exact description and classification of your product: check it with your CA.