Free Tools/HSN Code Finder/Chapter 90/HSN 9004

HSN 90044-Digit Heading

HSN 9004: Spectacles – GST Rate

HSN 9004 covers spectacles, goggles and the like, corrective, protective or other. GST on HSN 9004 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 4 tariff items, for example 9004 10 00, 9004 90 10 and 9004 90 20.

Chapter 90: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 9004

5%CGST 2.5% + SGST 2.5% / IGST 5%

Spectacles, corrective (including goggles for correcting vision)

Reference: Schedule I, S. No. 482 (Spec: 9004)

18%CGST 9% + SGST 9% / IGST 18%

Spectacles [other than corrective]; Goggles [other than corrective]

Reference: Schedule II, S. No. 558 (Spec: 9004)

Other entries in this chapter (6)

These apply only if your goods match the description.

5%CGST 2.5% + SGST 2.5% / IGST 5%

Coronary stents and coronary stent systems for use with cardiac catheters

Reference: Schedule I, S. No. 473 (Spec: 90)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Artificial kidney

Reference: Schedule I, S. No. 474 (Spec: 90 o r any other Chapter)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Blood glucose monitoring system (Glucometer) and test strips

Reference: Schedule I, S. No. 475 (Spec: 90 o r any other Chapter)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Patent Ductus Arteriosus / Atrial Septal Defect occlusion device

Reference: Schedule I, S. No. 476 (Spec: 90 o r any other Chapter)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Parts of the following goods, namely: - (i) Crutches; (ii) Wheel chairs; (iii)Walking frames; (iv)Tricycles; (v)Braillers; and (vi) Artificial limbs

Reference: Schedule I, S. No. 477 (Spec: 90 o r any other Chapter)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Assistive devices, rehabilitation aids and other goods for disabled, specified in List 1 appended to this Schedule

Reference: Schedule I, S. No. 478 (Spec: 90 o r any other Chapter)

Sub-Headings & Tariff Items Under 9004

Showing 6 sub-classification codes with complete hierarchy descriptions.

9004106-Digit Sub-heading

Chain: Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof > Spectacles, Goggles And The Like, Corrective, Protective Or Other > Sunglasses

900410008-Digit Tariff Item

9004906-Digit Sub-heading

900490108-Digit Tariff Item

900490208-Digit Tariff Item

900490908-Digit Tariff Item

Other Headings in Chapter 90

HSN 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.

HSN 9002

Lenses, Prisms, Mirrors And Other Optical Elements, Of Any Material, Mounted, Being Parts Of Or Fittings For Instruments Or Apparatus,Other Than Such Elements Of Glass Optically Worked Not

HSN 9003

Frames And Mountings For Spectacles, Goggles Or The Like, And Parts Thereof

HSN 9005

Binoculars, Monoculars, Other Optical Telescopes, And Mountings Therefor; Other Astronomical Instruments And Mountings Therefor, But Not Including Instruments For Radio-Astronomy

HSN 9006

Photographic (Other Than Cinematographic Cameras, Photographic Flashlight Apparatus And Flash Bulbs Other Than Discharge Lamps Of Heading 8538

HSN 9007

Cinematographic Cameras And Projectors, Whether Or Not Incorporating Sound Recording Or Reproducing Apparatus

HSN 9008

Image Projectors, Other Than Cinematographic; Photographic (Other Than Cinematographic) Enlargers And Reducers

HSN 9009

Omitted

HSN 9010

Apparatus And Equipment For Photographic (Including Cinematographic) Laboratories Not Specified Or Included Elsewhere In This Chapter; Negatoscopes; Projection Screens

HSN 9011

Compound Optical Microscopes, Including Those For Photomicro-Graphy, Cinephotomicrography Or Microprojection

HSN 9012

Microscopes Other Than Optical Microscopes; Diffraction Apparatus

HSN 9013

Lasers, Other Than Laser Diodes; Other Optical Appliances And Instruments, Not Specified Or Included Elsewhere In This Chapter

HSN 9014

Direction Finding Compasses; Other Navigational Instruments And Appliances

HSN 9015

Surveying (Including Photogrammetrical Surveying), Hydrographic, Oceanographic, Hydrological, Meteorological Or Geophysical Instruments And Appliances, Excluding Compasses; Rangefinders

HSN 9016

BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, WITH OR WITHOUT WEIGHTS

HSN 9017

Drawing, Marking-Out Or Mathematical Calculating Instruments (For Example, Drafting Machines, Pantographs, Protractors, Drawing Sets, Slide Rules, Disc Calculators); Instruments For Measuring Length, For Use In The Hand (For Example, Measuring Rods And Tapes, Micrometers, Callipers), Not Specified Or Included Elsewhere In This Chapter

HSN 9018

Instruments And Appliances Used In Medical, Surgical, Dental Or Veterinary Sciences, Including Scientigraphic Apparatus, Other Electromedical Apparatus And Sight-Testing Instruments

HSN 9019

Mechano-Therapy Appliances; Massage Apparatus; Psychological Aptitude-Testing Apparatus; Ozone Therapy, Oxygen Therapy, Aerosol Therapy, Artificial Respiration Or Other Therapeutic Respiration Apparatus

HSN 9020

Other Breathing Appliances And Gas Masks, Excluding Protective Masks Having Neither Mechanical Parts Nor Replaceable Filters

HSN 9021

Orthopaedic Appliances, Including Crutches, Surgical Belts And Trusses, Splints And Other Fracture Appliances, Artificial Parts Of The Body, Hearing Aids And Other Appliances Which Are Worn Or Carried, Or Implanted In The Body, To Compensate For A Defect Or Disability

HSN 9022

Apparatus Based On The Use Of X-Rays Or Of Alpha, Beta Gamma Or Other Ionising Radiations, Whether Or Not For Medical, Surgical, Dental Or Veterinary Uses, Including Radiography Or Radiotherapy Apparatus, X-Ray Tubes And Other X-Ray Generators, High Tension Generators, Control Panels And Desks, Screens, Examination Or Treatment Tables, Chairs And The Like

HSN 9023

Instruments, Apparatus And Models, Designed For Demonstrational Purposes (For Example, In Education Or Exhibitions), Unsuitable For Other Uses

HSN 9024

Machines And Appliances For Testing The Hardness, Strength, Compressibility, Elasticity Or Other Mechanical Properties Of Materials (For Example, Metals, Wood, Textiles, Paper, Plastics)

HSN 9025

Hydrometers And Similar Floating Instruments, Thermometers, Pyrometers, Barometers, Hygrometers And Psychrometers, Recording Or Not, And Any Combination Of These Instruments

HSN 9026

Instruments And Apparatus For Measuring Or Checking The Flow, Level, Pressure Or Other Variables Of Liquids Or Gases (For Example, Flow Meters, Level Gauges, Manometers, Heat Meters), Excluding Instruments And Apparatus Of Heading 9014, 9015, 9028 Or 9032

HSN 9027

Instruments And Apparatus For Physical Or Chemical Analysis (For Example, Polarimeters, Refractometers, Spectrometers, Gas Or Smoke Analysis Apparatus); Instruments And Apparatus For Measuring Or Checking Viscosity, Porosity, Expansion, Surface Tension Or The Like; Instruments And Apparatus For Measuring Or Checking Quantities Of Heat, Sound Or Light (Including Exposure Meters); Microtomes

HSN 9028

Gas, Liquid Or Electricity Supply Or Production Meters, Including Calibrating Meters Therefor

HSN 9029

Revolution Counters, Production Counters, Taximeters, Mileometers, Pedometers And The Like; Speed Indicators And Tachometers, Other Than Those Of Heading 9014 Or 9015; Stroboscopes

HSN 9030

Oscilloscopes, Spectrum Analysers And Other Instruments And Apparatus For Measuring Or Checking Electrical Quantities, Excluding Meters Of Heading 9028; Instruments And Apparatus For Measuring Or Detecting Alpha, Beta, Gamma, X-Ray, Cosmic Or Other Ionising Radiations

HSN 9031

Measuring Or Checking Instruments, Appliances And Machines, Not Specified Or Included Elsewhere In This Chapter; Profile Projectors

HSN 9032

Automatic Regulating Or Controlling Instruments And Apparatus

HSN 9033

Parts And Accessories (Not Specified Or Included Elsewhere In This Chapter) For Machines, Appliances, Instruments Or Apparatus Of Chapter 90

HSN 9070

Cloves (whole fruit, cloves and stems)

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