In India, optical goods carry GST at two rates: corrective eyewear is taxed at 5% as essential healthcare, while frames and sunglasses are taxed at 18%. Under GST 2.0 (effective 22 September 2025) corrective spectacle lenses, contact lenses and corrective spectacles fall to 5% (HSN 9001 / 9004), spectacle frames stay at 18% (HSN 9003), and sunglasses remain at 18% (HSN 9004) — the old 12% slab was removed. This guide gives the exact HSN codes and GST rates for each optical product, and shows why a single spectacle sale can carry two different tax rates.
GST Rates & HSN Codes for Optical Goods — Quick Reference
| Optical product | HSN code | GST rate |
|---|---|---|
| Spectacle (prescription) lenses | 9001 | 5% |
| Contact lenses | 9001 (9001 30 00) | 5% |
| Corrective spectacles / reading glasses | 9004 (9004 90 20) | 5% |
| Spectacle frames & mountings | 9003 (9003 11 / 9003 19) | 18% |
| Sunglasses / non-corrective goggles | 9004 (9004 10 00) | 18% |
Rates reflect the GST 2.0 structure effective 22 September 2025. GST rates and classifications can change — confirm the current rate on the official GST portal (cbic-gst.gov.in) or with your accountant before invoicing.
What Changed Under GST 2.0 (September 2025)
The September 2025 rationalisation replaced the four-slab system with two main slabs — 5% and 18% — and eliminated the 12% slab. For optical retail the effect was simple but important: vision-correction products moved down from 12% to 5%, while frames and fashion eyewear settled at 18%. Corrective lenses and spectacles are now treated as essential healthcare; frames and sunglasses are treated as general goods.
HSN 9001 — Spectacle Lenses & Contact Lenses (5%)
HSN 9001 covers optical-worked lenses, including prescription spectacle lenses and contact lenses. Both attract 5% GST. Contact lenses are commonly billed under sub-code 9001 30 00, and spectacle lenses under 9001 40 / 9001 50 depending on material.
HSN 9003 — Spectacle Frames & Mountings (18%)
HSN 9003 covers frames and mountings for spectacles and their parts — plastic frames (9003 11), frames of other materials (9003 19) and parts (9003 90). Frames attract 18% GST, because the frame itself is a general good rather than a vision-correction device.
HSN 9004 — Spectacles, Goggles & Sunglasses (5% or 18%)
HSN 9004 covers complete spectacles and goggles. The rate depends on purpose:
- Corrective spectacles / reading glasses (e.g. 9004 90 20) — 5%.
- Sunglasses and non-corrective goggles (9004 10 00) — 18%.
Why One Spectacle Sale Can Have Two GST Rates
Because a complete pair of prescription glasses is usually billed as a frame plus a corrective lens, the same invoice often carries two rates: 5% on the lens line (HSN 9001) and 18% on the frame line (HSN 9003). Getting this right matters — charging a single blended rate, or the wrong HSN, can make the invoice non-compliant. This is exactly the kind of detail manual billing gets wrong and good optical software gets right every time.
How Optical Billing Software Applies HSN & GST Automatically
An optical billing system maps the correct HSN code and GST rate to every product, so the lens line bills at 5% and the frame line at 18% on the same invoice, with the CGST/SGST or IGST split calculated automatically. OptoSoft ships with optical HSN/GST mapping built in — included at ₹6,000 per store per year (USD 399 internationally) with unlimited users. See how billing works on the optical billing software guide or the pricing page.
Related Reading
- Optical Billing Software in India — GST Invoicing (2026) — GST billing in depth.
- What Is an Optical POS System? (2026) — the system that applies these codes.
- How to Choose an Optical Shop Management System (2026) — the buyer’s guide.
- OptoSoft Pricing — plans with GST billing included.
Frequently Asked Questions — GST & HSN for Optical Goods
What is the GST rate on spectacles in India?
Under GST 2.0 (effective 22 September 2025), corrective spectacles and prescription spectacle lenses attract 5% GST, and contact lenses also attract 5%. Spectacle frames and sunglasses (non-corrective) attract 18%. The earlier 12% slab on optical goods was removed. Always confirm the current rate on the official GST portal before invoicing.
What is the HSN code for spectacles, frames and lenses?
Spectacle lenses and contact lenses fall under HSN 9001; frames and mountings fall under HSN 9003; complete spectacles, goggles and sunglasses fall under HSN 9004. Common sub-codes include 9001 30 00 (contact lenses), 9003 11 (plastic frames), 9004 10 00 (sunglasses) and 9004 90 20 (corrective reading spectacles).
Why are spectacle frames taxed higher than lenses?
GST 2.0 treats vision correction as essential healthcare, so corrective lenses and corrective spectacles are at the low 5% slab. Frames and non-corrective eyewear like sunglasses are general goods at 18%. So a single spectacle sale can carry two rates: 5% on the corrective lens line and 18% on the frame line.
Did GST on spectacles change in 2025?
Yes. From 22 September 2025, GST 2.0 moved corrective spectacles and prescription/contact lenses from 12% down to 5%, while frames and sunglasses are at 18%. The 12% slab was eliminated. Because rates can be revised again, verify the latest notification on the official GST portal.
How is optical tax handled outside India?
Outside India there is no GST; optical retailers charge local VAT or sales tax instead. OptoSoft is configurable for the tax regime of each country, and the international plan is USD 399 per store per year with the same billing, prescription, CRM and inventory features as the India plan.
Does optical billing software apply HSN codes and GST automatically?
Yes. OptoSoft maps the correct HSN code and GST rate to each product, so a lens line is billed at 5% and a frame line at 18% on the same invoice, with the CGST/SGST or IGST split calculated automatically. This removes manual lookup and keeps every optical invoice GST-compliant.