--- title: "HSN Code for Contact lenses | HSN 90013000 GST Rate" description: "Find HSN and GST Rates for 90013000 related to Contact lenses with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90013000/" --- # HSN Code 90013000: Contact lenses - [Section 18: Guide to HSN Section 18](https://busy.in/hsn/section-18/) - [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/) - [Sub-chapter 9001: Optical components](https://busy.in/hsn/sub-chapter-9001/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Contact lenses | 6% | 6% | 12% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 90013000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹138 Cr (−28.31% YoY) — 0.0038% of India's total exports - Imports: ₹269 Cr (−9.53% YoY) — 0.0044% of India's total imports - Trade balance: −₹131 Cr (Deficit); surplus rank #11004 of 12657 HSN codes - Share of Sub-Chapter 9001: 3.38% of its exports; import side 9.59% - Rank within Sub-Chapter 9001: #3 of 8 by export value; import-side #3 ### Key metrics - Export CAGR: 11.50% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2257 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +83.29% in FY 2021-22 - Contribution to Sub-Ch. 9001: 3.38% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90013000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 9001 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9001 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 71.99 | 0.0032% | — | 2.38% | 159.89 | 0.0045% | — | 6.51% | −87.90 | #2386 | | FY 2019-20 | 71.94 | 0.0033% | −0.07% | 2.64% | 164.26 | 0.0049% | +2.73% | 10.32% | −92.32 | #2420 | | FY 2020-21 | 75.04 | 0.0035% | +4.31% | 2.70% | 102.15 | 0.0035% | −37.81% | 7.21% | −27.11 | #2397 | | FY 2021-22 | 137.54 | 0.0044% | +83.29% | 2.95% | 210.77 | 0.0046% | +106.33% | 10.63% | −73.23 | #2039 | | FY 2022-23 | 176.51 | 0.0049% | +28.33% | 2.49% | 302.88 | 0.0053% | +43.70% | 9.52% | −126.37 | #1859 | | FY 2023-24 | 192.92 | 0.0053% | +9.30% | 4.10% | 297.47 | 0.0053% | −1.79% | 10.22% | −104.55 | #1813 | | FY 2024-25 | 138.30 | 0.0038% | −28.31% | 3.38% | 269.13 | 0.0044% | −9.53% | 9.59% | −130.83 | #2257 | - CAGR (7-year): exports 11.50%/yr, imports 9.07%/yr (consistently Deficit) ## Key trade insights: HSN Code 90013000 export-import analysis ### Consistent export growth: 11.50% CAGR over 7 years India's exports under HSN Code 90013000 have grown at a compound annual rate of 11.50% over 7 fiscal years, rising from ₹71.99 Crore in FY 2018-19 to ₹138.30 Crore in FY 2024-25. ### HSN Code 90013000 ranked #2257 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90013000 ranks #2257 out of 12657 HSN codes by total export value. Within Sub-Chapter 9001, it ranks #3 of 8. By trade surplus, it ranks #11004 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 90013000 exports The strongest single-year export movement for HSN Code 90013000 was recorded in FY 2021-22, when exports surged by 83.29% over the prior year. ### India records a trade deficit of ₹130.83 Crore in HSN Code 90013000 goods In FY 2024-25, India's imports of ₹269.13 Cr exceeded exports of ₹138.30 Cr, resulting in a trade deficit of ₹130.83 Crore — ranking #11004 of 12657 by surplus magnitude. ### Import growth of 9.07% CAGR signals stable import dependency for Contact lenses India's imports under HSN Code 90013000 have grown at 9.07% CAGR, reaching ₹269.13 Crore in FY 2024-25. ### HSN Code 90013000 contributes 3.38% of Sub-Chapter 9001 exports — ranked #3 Among the 8 HSN codes under Sub-Chapter 9001, HSN Code 90013000 ranks #3 by export value — accounting for 3.38% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.59% share (rank #3). ## Related HSN Codes in Sub-Chapter 9001 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90011000: Optical fibres, optical fibres bundles and cables](https://busy.in/hsn/hsn-90011000/) | ₹2,522 Cr | | #2 | [HSN Code 90015000: Spectacle Lenses Of Other Materials](https://busy.in/hsn/hsn-90015000/) | ₹1,346 Cr | | #3 | HSN Code 90013000: Contact lenses (this hsn code) | ₹138 Cr | | #4 | [HSN Code 90019090: Unmounted Optical Elements & Fibre Components \| Other](https://busy.in/hsn/hsn-90019090/) | ₹49 Cr | | #5 | [HSN Code 90014090: Spectacle Lenses Of Glass \| Other](https://busy.in/hsn/hsn-90014090/) | ₹28 Cr | | #6 | [HSN Code 90012000: Sheets and plates of polarising material](https://busy.in/hsn/hsn-90012000/) | ₹3 Cr | | #7 | [HSN Code 90019010: Other \| Optical Calcite Crystal](https://busy.in/hsn/hsn-90019010/) | < ₹1 Crore | | — | [HSN Code 90014010: Spectacle lenses of glass : Polarised glass](https://busy.in/hsn/hsn-90014010/) | Nil |