What is the GST (IGST) rate for HSN code 90041000?

HSN code 90041000 (Spectacles & Sunglasses) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 90041000?

The Basic Customs Duty (BCD) for HSN code 90041000 is 20%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 90041000 cover?

HSN code 90041000 covers Spectacles & Sunglasses. 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 90041000?

The standard unit of quantity (UQC) for HSN code 90041000 is u, as listed in the Customs Tariff.

HSN Code Finder · Product

Spectacles & Sunglasses HSN Code 9004

Q: What is the HSN code for Spectacles & Sunglasses?

The HSN code for Spectacles & Sunglasses is 90041000, 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).

Q: What is the HSN code for spectacles / sunglasses?

Sunglasses are classified under 90041000, prismatic reading eyeglasses under 90049020, and other spectacles under 90049090, within heading 9004.

18% IGSTSchedule II

Spectacles, goggles and the like (corrective or protective) are classified under HSN heading 9004. Sunglasses and reading/other eyeglasses each have their own tariff item.

Search any HSN code

Heading

9004

Primary code

90041000

GST / IGST

18%

Customs duty (BCD)

20%

Spectacles & Sunglasses HSN codes & GST rates

The 8-digit HSN/HS codes under heading 9004 (spectacles, goggles and the like, corrective, protective or other). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
90041000	Sunglasses	18%	20%
90049020	Prismatic eyeglasses for reading	18%	10%
90049090	Other	18%	10%

FTA preferential rates: 14 partner agreement(s) listed for 90041000; best preferential rate 0% via ASEAN countries; 12 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for spectacles & sunglasses?

The HSN code for spectacles & sunglasses is 9004 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for spectacles & sunglasses the most common is 90041000, 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 spectacles & sunglasses is classified under HSN

The HSN classification for spectacles & sunglasses 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
90044-digit headingSPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER
9004106-digit subheadingSPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER
900410008-digit tariff itemSunglasses

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 spectacles & sunglasses

Spectacles & Sunglasses (HSN 9004) 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 90041000 — 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 spectacles & sunglasses

When spectacles & sunglasses (HSN 90041000) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 20%, AIDC 20%, 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: ₹49.152. 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 90041000 →

Conclusion

The HSN code for spectacles & sunglasses is 9004 at the heading level, with 90041000 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.