90049090Tariff Item (8-digit)Section XVIII

HSN Code 90049090Spectacles, Goggles And The Like, Corrective, Protective Or Other

Full GST classification for Spectacles, Goggles And The Like, Corrective, Protective Or Other — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

HSN Code

90049090

Chapter

90

Digits

8-digit

Section

XVIII

What is HSN Code 90049090?

HSN code 90049090 is the Harmonized System of Nomenclature classification for Spectacles, Goggles And The Like, Corrective, Protective Or Other under India's Goods and Services Tax (GST). It is a 8-digit code sitting at the tariff item (8-digit) level of the HSN hierarchy.

This code belongs to Chapter 90 — Optical, Photographic, Cinematographic, Measuring, Checking,…, which is part of Section XVIII: Optical, Medical & Precision Instruments. Every GST-registered business supplying spectacles, goggles and the like, corrective, protective or other must quote HSN 90049090 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 90049090

LevelCodeDescription
Chapter90optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Heading9004spectacles, goggles and the like, corrective, protective or other
Sub-heading900490other :
Tariff90049090other

GST rate for HSN 90049090

Goods under HSN 90049090 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Spectacles, Goggles And The Like, Corrective, Protective Or Other

HSN Code 90049090 — FAQs

What is HSN code 90049090?

HSN code 90049090 classifies "Spectacles, Goggles And The Like, Corrective, Protective Or Other" under India's GST regime. It falls under Chapter 90 (Optical, Photographic, Cinematographic, Measuring, Checking,…) of the Harmonized System of Nomenclature.

How many digits is HSN code 90049090?

90049090 is a 8-digit HSN code — a tariff item (8-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 90049090?

Goods under HSN 90049090 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Spectacles, Goggles And The Like, Corrective, Protective Or Other.

Which chapter does HSN code 90049090 belong to?

HSN 90049090 belongs to Chapter 90 — Optical, Photographic, Cinematographic, Measuring, Checking,…, part of Section XVIII: Optical, Medical & Precision Instruments.

Auto-fill HSN 90049090 on every invoice

Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.