GST on spectacles and lenses: rates and HSN codes for frames and sunglasses (2026)
GST on spectacles and lenses is 5% in India: from 22 September 2025, GST on corrective spectacles, frames and lenses fell from 12% to 5%. Sunglasses and other non-corrective eyewear stay at 18%. Here is what that means for the bills you raise at the counter.
This is a plain-language summary, not tax advice. Rates were checked against CGST Notification 9/2025-Central Tax (Rate) and the GST Council's FAQ on 7 October 2026. The notification has been amended since (with effect from 1 May 2026), so confirm the current rate for your items with your CA before filing.
GST on optical goods: rates and HSN codes
| Item | HSN heading | GST from 22 Sept 2025 | Before |
|---|---|---|---|
| Corrective spectacles (including goggles for correcting vision) | 9004 | 5% | 12% |
| Frames and mountings for spectacles, and their parts | 9003 | 5% | 12% |
| Spectacle lenses | 9001 | 5% | 12% |
| Contact lenses | 9001 | 5% | 12% |
| Glass for corrective spectacles | 7015 10 | 5% | 12% |
| Sunglasses and other non-corrective spectacles or goggles | 9004 | 18% | 18% |
The GST Council's own FAQ puts it simply: spectacles and goggles for correcting vision now attract 5%, while those other than for correcting vision continue at 18%.
Common questions at the counter
What about reading glasses?
Reading glasses correct vision, so they fall under corrective spectacles (heading 9004) and are likely taxed at 5%. The notification doesn't name them separately, so confirm with your CA if you sell a lot of ready-made readers.
Is an eye test taxable?
This one is unclear. Healthcare services by a clinical establishment, an authorised medical practitioner or para-medics are exempt from GST, but no official notification or ruling we found says whether an eye test by an optometrist in an optical shop qualifies. If you charge separately for eye tests, ask your CA how to treat that charge. The frames and lenses you sell are goods and are taxable at the rates above either way.
Photochromic, blue-cut or progressive lenses?
Lens type doesn't change the heading: spectacle lenses fall under 9001 at 5%. A complete pair of corrective glasses is 5% too, since frames and lenses are both in the 5% slab.
Which spectacles HSN code goes on the bill?
The rate notification works with 4-digit headings (9001, 9003, 9004). How many HSN digits your invoices must show depends on your turnover, so ask your CA which applies to you and set your billing software to print it on every line.
Billing checklist after the rate change
- Update the GST rate on every frame, lens and contact lens item in your billing software to 5%.
- Keep sunglasses and fashion eyewear at 18%, and make sure they are set up as separate items.
- Print the correct HSN code on each line of the invoice.
- If you charge for eye tests, ask your CA how to show that line.
- Recheck your price tags: a 5% rate means customers should see lower prices on corrective eyewear than before 22 September 2025.
In Opticdigit, the GST rate is set on each item once, and every bill shows your shop's GSTIN, so a rate change is a one-time update instead of a correction on every invoice. Frames and lenses go out at 5% and sunglasses at 18% without anyone at the counter having to remember. On Premium and above you can also raise e-invoices and e-way bills and file GST returns from the software. See how it works in our guide to GST billing software for optical shops, or compare plans.
Frequently asked questions
What is the GST on specs and lenses?
5%. Since 22 September 2025, corrective spectacles (HSN 9004), spectacle frames (9003) and spectacle and contact lenses (9001) are taxed at 5%, down from 12%. A complete pair of corrective glasses is 5% too.
What is the GST on sunglasses?
18%. Sunglasses and other spectacles or goggles that don't correct vision fall under HSN 9004 and stayed at 18% after the September 2025 change.
What is the GST on optical goods?
Corrective eyewear is 5%: spectacles, frames and mountings, spectacle lenses, contact lenses and glass for corrective spectacles. Sunglasses and non-corrective eyewear are 18%. Confirm the current rate for your items with your CA, as the notification has been amended since.
What is the GST on spectacle frames?
5%. Frames and mountings for spectacles, and their parts, fall under HSN 9003 and moved from 12% to 5% on 22 September 2025.
What is the HSN code for spectacles?
Spectacles and goggles fall under HSN heading 9004, both corrective (5%) and sunglasses (18%). Frames are 9003, spectacle and contact lenses are 9001, and glass for corrective spectacles is 7015 10. Ask your CA how many digits your invoices must show.
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