HSN code 90049090 — OTHER

HSN · tariff item5% or 18%depends on the product — see the table

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OTHER

current gst rates — one row per notification entry

gst (igst)	cgst + sgst	what it covers	entry
5%	2.5% + 2.5%	Spectacles, corrective (including goggles for correcting vision)	Sch I S.No 4829/2025-Central Tax (Rate)
18%	9% + 9%	Spectacles [other than corrective]; Goggles [other than corrective]	Sch II S.No 5589/2025-Central Tax (Rate)

source: 9/2025-Central Tax (Rate) · effective 2025-09-22 · rate inherited from 9004

gst calculator

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5% Sch I S.No 482 — Spectacles, corrective (including goggles for correcting vision)18% Sch II S.No 558 — Spectacles [other than corrective]; Goggles [other than corrective]

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compiled from official sources · not tax advice · verify with your tax advisor before filing