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Published on:
February 25, 2023
By
Harshini

GST Rates and HSN Code 9004 for Spectacles and Goggles

Spectacles and goggles are an important accessory for many people in India. They are worn to protect the eyes from dust, pollution and other harmful elements. Spectacles and goggles are also used as fashion accessories by many people. With the introduction of the Goods and Services Tax (GST), the rates and HSN code for spectacles and goggles have changed. In this article, we will discuss the GST rates and HSN code for spectacles and goggles.

GST Rates for Spectacles and Goggles

The GST rates for spectacles and goggles have been revised and are as follows:

1. 18% GST on all spectacles and goggles with or without corrective lenses, whether framed or unframed

2. 12% GST on all parts and accessories of spectacles and goggles

HSN Code for Spectacles and Goggles

The HSN code for spectacles and goggles is 9004. This code is used to classify and identify the goods sold under GST. The HSN code for spectacles and goggles covers all types of spectacles and goggles, including corrective and non-corrective lenses, framed and unframed.

HSN Code for Parts and Accessories

The HSN code for parts and accessories of spectacles and goggles is 9004.90. This code covers all parts and accessories used in the manufacture of spectacles and goggles, including lenses, frames, temples, nose pads, screws, and other parts.

Conclusion

With the introduction of the GST, the rates and HSN code for spectacles and goggles have changed. The GST rates for spectacles and goggles are 18% for all spectacles and goggles with or without corrective lenses, whether framed or unframed, and 12% for all parts and accessories of spectacles and goggles. The HSN code for spectacles and goggles is 9004, and the HSN code for parts and accessories is 9004.90.

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Updated on:
March 16, 2024