What is the GST (IGST) rate for HSN code 90013000?

HSN code 90013000 (Contact Lens & Optical Fibre) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 90013000?

The Basic Customs Duty (BCD) for HSN code 90013000 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 90013000 cover?

HSN code 90013000 covers Contact Lens & Optical Fibre. 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 90013000?

The standard unit of quantity (UQC) for HSN code 90013000 is u, as listed in the Customs Tariff.

What is the HSN code for contact lenses?

Contact lenses are classified under 90013000, optical fibres under 90011000, and spectacle lenses of glass/other under 90014090, within heading 9001.

HSN Code Finder · Product

Contact Lens & Optical Fibre HSN Code 9001

Q: What is the HSN code for Contact Lens & Optical Fibre?

The HSN code for Contact Lens & Optical Fibre is 90013000, 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).

18% IGSTSchedule II

Optical fibres, contact lenses and spectacle lenses (unmounted) are classified under HSN heading 9001.

Search any HSN code

Heading

9001

Primary code

90013000

GST / IGST

18%

Customs duty (BCD)

10%

Contact Lens & Optical Fibre HSN codes & GST rates

The 8-digit HSN/HS codes under heading 9001 (optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
90011000	Optical fibres, optical fibres bundles and cables kg. 15% -	18%	15%
90013000	Contact lenses	18%	10%
90014090	Other	18%	10%

FTA preferential rates: 12 partner agreement(s) listed for 90013000; best preferential rate 0% via ASEAN countries; 11 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for contact lens & optical fibre?

The HSN code for contact lens & optical fibre is 9001 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for contact lens & optical fibre the most common is 90013000, which attracts 18% 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 contact lens & optical fibre is classified under HSN

The HSN classification for contact lens & optical fibre 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
90014-digit headingOPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF HEADING 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED
9001306-digit subheadingOPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF HEADING 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED
900130008-digit tariff itemContact lenses

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 contact lens & optical fibre

Contact Lens & Optical Fibre (HSN 9001) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 90013000 — 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 contact lens & optical fibre

When contact lens & optical fibre (HSN 90013000) 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 90013000 →

Conclusion

The HSN code for contact lens & optical fibre is 9001 at the heading level, with 90013000 the most commonly used 8-digit tariff item (18% 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.