--- title: "HSN Code for Spectacle lenses of glass : Polarised glass | HSN 90014010 GST Rate" description: "Find HSN and GST Rates for 90014010 related to Spectacle lenses of glass : Polarised glass with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90014010/" --- # HSN Code 90014010: Spectacle lenses of glass : Polarised glass - [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 | | --- | --- | --- | --- | --- | | Spectacle lenses of glass : Polarised glass | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90014010 ? It includes Filters ### How much GST applies to Spectacle lenses of glass : Polarised glass? Under HSN 90014010, Spectacle lenses of glass : Polarised glass attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Spectacle lenses of glass : Polarised glass? 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. ### Any common misclassification issue with Spectacle lenses of glass : Polarised glass? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Spectacle lenses of glass : Polarised glass? 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 should mixed supplies be billed when Spectacle lenses of glass : Polarised glass is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Spectacle lenses of glass : Polarised glass; Nil for exempt items if applicable). ## India's trade performance: HSN Code 90014010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: < ₹1 Crore (−13.95% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7617 of 12657 HSN codes - Share of Sub-Chapter 9001: 0.00% of its exports; import side 0.01% ### Key metrics - Peak growth year: −100.00% in FY 2020-21 - Contribution to Sub-Ch. 9001: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90014010 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 | Nil | 0.0000% | — | 0.00% | 2.96 | 0.0001% | — | 0.12% | −2.96 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −84.80% | 0.03% | −0.41 | #9534 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +71.11% | 0.05% | −0.77 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | 0.00% | 0.04% | −0.75 | #10058 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −75.32% | 0.01% | −0.19 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +126.32% | 0.01% | −0.43 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −13.95% | 0.01% | −0.37 | — | - CAGR (7-year): exports —/yr, imports -29.29%/yr (consistently Deficit) ## Key trade insights: HSN Code 90014010 export-import analysis ### Export snapshot for HSN Code 90014010 India exported ₹0.00 Crore worth of Spectacle lenses of glass : Polarised glass in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2020-21 was the strongest growth year for HSN Code 90014010 exports The strongest single-year export movement for HSN Code 90014010 was recorded in FY 2020-21, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.37 Crore in HSN Code 90014010 goods In FY 2024-25, India's imports of ₹0.37 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.37 Crore — ranking #7617 of 12657 by surplus magnitude. ### Import growth of -29.29% CAGR signals stable import dependency for Spectacle lenses of glass : Polarised glass India's imports under HSN Code 90014010 have grown at -29.29% CAGR, reaching ₹0.37 Crore in FY 2024-25. ## 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](https://busy.in/hsn/hsn-90013000/) | ₹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 (this hsn code) | Nil |