New GST on Sunglasses and Eyewear Products: Applicable GST Slabs

Updated: Sep 17, 2026 10 min read Rithesh Bajoriya Add as preferred source
Quick Summary
  • Spectacle cases generally attract 18% GST, while cleaning kits and other eyewear accessories are taxed according to their applicable HSN classification. 
  • Prescription spectacles and corrective lenses are taxed at a lower GST rate of 5%.
  • Eyewear accessories like cleaning kits and spectacle cases have an 18% GST rate.
  • Businesses such as optical shops and eyewear importers need to know these GST rates for compliance.
  • GST-registered businesses may claim eligible Input Tax Credit on eyewear products used for taxable business supplies, subject to GST conditions. 

Sunglasses are not just fashion accessories—they’re also essential for eye protection against harmful UV rays. But when you buy sunglasses or spectacles in India, do you know how much GST is included in the price? Let’s break down the gst on sunglasses, along with how different types of  eyewear products  are taxed under GST.

Live Demo Available Today

Scan Sunglass Barcodes at Retail Counter for Faster Billing

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.5 Google Rating
+91

* No credit card required

New GST Rate on Sunglasses in India

The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for sunglasses (no compensation cess).

New GST Rate on Sunglasses

Product Type

Sunglasses / non-corrective spectacles

HSN Code

9004

GST Rate From 22 Sep 2025

18%

Rate Before 22 Sep 2025

18%

Product Type

Fashion sunglasses

HSN Code

9004

GST Rate From 22 Sep 2025

18%

Rate Before 22 Sep 2025

18%

Product Type

Branded or premium sunglasses

HSN Code

9004

GST Rate From 22 Sep 2025

18%

Rate Before 22 Sep 2025

18%

New GST on Spectacles and Corrective Eyewear

Product

Corrective spectacles

HSN Code

9004

GST Rate From 22 Sep 2025

5%

Rate Before 22 Sep 2025

12%

Product

Corrective goggles

HSN Code

9004

GST Rate From 22 Sep 2025

5%

Rate Before 22 Sep 2025

12%

Product

Contact lenses / spectacle lenses

HSN Code

9001

GST Rate From 22 Sep 2025

5%

Rate Before 22 Sep 2025

12%

Product

Frames and mountings for spectacles

HSN Code

9003

GST Rate From 22 Sep 2025

5%

Rate Before 22 Sep 2025

12%
Live Demo Available Today

Track Sunglass Model and Serial Numbers Across Retail Outlets

Trusted by 6,00,000+ Users
4.6 Google Rating
+91

* No credit card required

GST on Eyewear Accessories

Item

Spectacle cases

HSN Code

4202

GST Rate From 22 Sep 2025

18%

Rate Before 22 Sep 2025

18%

Item

Other eyewear accessories

HSN Code

Depends on classification

GST Rate From 22 Sep 2025

Depends on HSN

Rate Before 22 Sep 2025

Depends on HSN

Who Should Know These GST Rates?

  • ✅ Retail optical shops
  • ✅ Online eyewear stores
  • ✅ Eyecare clinics and optometrists
  • ✅ Fashion brands selling sunglasses
  • ✅ Importers of eyewear products

Proper GST application ensures compliance and accurate invoicing for both B2C and B2B customers.

Input Tax Credit (ITC) for Eyewear Businesses

  • Sunglasses or safety goggles bought for staff use
  • Stock purchased for resale
  • Accessories like frames, lenses, and cleaning kits
  • Packaging, marketing, and logistics services

Ensure valid  GST invoices  and business use to be eligible for  Input Tax Credit .

Understanding the gst on sunglasses and eyewear helps both consumers and retailers manage their costs and billing correctly. Whether you’re buying designer shades or getting prescription spectacles, GST plays a role in the final price you pay.

Found this useful? Add BUSY as a preferred source to see more of us on Google.

Explore All BUSY Calculators for Easy GST Compliance

Free tools to simplify your tax and business calculations

Frequently Asked Questions

Clear answers to common queries about this topic.

What is the sunglasses HSN code and GST rate?

The sunglasses HSN code and GST rate is generally HSN 9004 at 18% GST for non-corrective sunglasses.

What is the GST on spectacles compared with sunglasses?

The GST on spectacles used for correcting vision is 5% from 22 September 2025, reduced from 12%. Non-corrective sunglasses continue to attract 18% GST.

What is the optical GST rate for corrective lenses?

The optical GST rate for contact lenses and spectacle lenses under HSN 9001 is 5% from 22 September 2025, reduced from 12%.

Do accessories like lens cleaners and cases attract GST?

Yes. They are generally taxed at 18%, unless sold bundled with eyewear.

Can optical stores claim Input Tax Credit?

Yes. Businesses can claim ITC on purchases made for resale or professional use.
Trusted by Industry Leaders

Ready to scale your business?

Join 6,00,000+ growing businesses who trust Busy for their financial management. Experience the power of professional accounting in the palm of your hand.

Start Free Trial
No Credit Card Required
RB
ICAI Certified

Rithesh Bajoriya

Chartered Accountant

As a Chartered Accountant with over 18 years of experience, I have honed my skills in the field and developed a genuine passion for writing. I specialize in crafting insightful content on topics such as GST, income tax, audits, and accounts payable. By focusing on delivering information that is both engaging and informative, my aim is to share valuable insights that resonate with readers.

MRN: 407339 Varanasi