HSN Code 90013000: Contact lenses

HSN Code 90013000 represents Contact lenses under GST classification. This code helps businesses identify Contact lenses correctly for billing, taxation, and trade. With HSN Code 90013000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Contact lenses.

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Description of Goods for Contact lenses

HSN Code 90013000 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof 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 Contact lenses 6% 6% 12% 0%

Description of goods

Contact lenses

Chapter

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

Sub Chapter

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

CGST 6%
SGST 6%
IGST 12%
CESS 0%

What does HSN Code 90013000 not include?

Contact lenses does not include products with the following descriptions:

HSN Code Description
Optical fibres, optical fibres bundles and cables
Sheets and plates of polarising material
Spectacle lenses of glass : Polarised glass
Spectacle lenses of glass : Other
Spectacle lenses of other materials
Other : Optical calcite crystal
Other : Other

Optical fibres, optical fibres bundles and cables

Sheets and plates of polarising material

Spectacle lenses of glass : Polarised glass

Spectacle lenses of glass : Other

Spectacle lenses of other materials

Other : Optical calcite crystal

Other : Other

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FAQs for HSN Code 90013000

What products are classified under HSN 90013000 ?

It includes Objective Lenses | Other

Do e‑way bill and e‑invoice apply for Contact lenses?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

How should mixed supplies be billed when Contact lenses is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Contact lenses; Nil for exempt items if applicable).

Does packaging or labelling change the GST for Contact lenses?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

How much GST applies to Contact lenses?

Under HSN 90013000, Contact lenses attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Contact lenses?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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