Q3HSN Code 9004
Spectacles, goggles and the like, corrective, protective
Spectacles, goggles and the like, corrective, protective or other
GST rate
| Spectacles, corrective (including goggles for correcting vision) | 5% |
| Spectacles [other than corrective]; Goggles [other than corrective] | 18% |
Codes under 9004
| Code | Description | GST rate |
|---|---|---|
| 9004 10 | Sunglasses | Varies |
| 9004 90 | Spectacles, goggles and the like, corrective, protective or other › Other | Varies |
| 9004 90 10 | Passive night vision goggles | Varies |
| 9004 90 20 | Prismatic eyeglasses for reading | Varies |
← Chapter 90: Optical, photo, medical & measuring instruments
Related HSN codes
Frequently Asked Questions
What is the HSN code for spectacles, goggles and the like, corrective, protective?
The HSN code for spectacles, goggles and the like, corrective, protective is 9004, under Chapter 90 (Optical, photo, medical & measuring instruments).
What is the GST rate on spectacles, goggles and the like, corrective, protective?
It depends on the specific item: spectacles, corrective (including goggles for correcting vision) is 5%; spectacles [other than corrective]; goggles [other than corrective] is 18%.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.