---
title: "HSN Code for Spectacle Lenses Of Glass | Other | HSN 90014090 GST Rate"
description: "Find HSN and GST Rates for 90014090 related to Spectacle Lenses Of Glass | Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90014090/"
---

# HSN Code 90014090: Spectacle Lenses Of Glass | Other

- [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 : Other | 6% | 6% | 12% | 0% |

## Frequently asked questions

### What products are classified under HSN 90014090 ?

It includes Optical Elements & Fittings

### Can we claim ITC on inputs used to trade Spectacle Lenses Of Glass / Other?

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

### Do e‑way bill and e‑invoice apply for Spectacle Lenses Of Glass / Other?

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 much GST applies to Spectacle Lenses Of Glass / Other?

Under HSN 90014090, Spectacle Lenses Of Glass / Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Spectacle Lenses Of Glass / Other?

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.

### Any common misclassification issue with Spectacle Lenses Of Glass / Other?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

## India's trade performance: HSN Code 90014090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹28 Cr (+6.85% YoY) — 0.0008% of India's total exports
- Imports: ₹13 Cr (−33.32% YoY) — 0.0002% of India's total imports
- Trade balance: ₹16 Cr (Surplus); surplus rank #3016 of 12657 HSN codes
- Share of Sub-Chapter 9001: 0.69% of its exports; import side 0.45%
- Rank within Sub-Chapter 9001: #5 of 8 by export value; import-side #6

### Key metrics

- Export CAGR: -4.82% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4420 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +64.83% in FY 2021-22
- Contribution to Sub-Ch. 9001: 0.69% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90014090

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 | 37.96 | 0.0017% | — | 1.26% | 28.20 | 0.0008% | — | 1.15% | +9.76 | #3274 |
| FY 2019-20 | 34.14 | 0.0016% | −10.06% | 1.25% | 8.92 | 0.0003% | −68.37% | 0.56% | +25.22 | #3425 |
| FY 2020-21 | 31.50 | 0.0015% | −7.73% | 1.14% | 6.57 | 0.0002% | −26.35% | 0.46% | +24.93 | #3587 |
| FY 2021-22 | 51.92 | 0.0017% | +64.83% | 1.11% | 15.18 | 0.0003% | +131.05% | 0.77% | +36.74 | #3314 |
| FY 2022-23 | 33.17 | 0.0009% | −36.11% | 0.47% | 13.49 | 0.0002% | −11.13% | 0.42% | +19.68 | #4014 |
| FY 2023-24 | 26.42 | 0.0007% | −20.35% | 0.56% | 19.00 | 0.0003% | +40.85% | 0.65% | +7.42 | #4396 |
| FY 2024-25 | 28.23 | 0.0008% | +6.85% | 0.69% | 12.67 | 0.0002% | −33.32% | 0.45% | +15.56 | #4420 |

- CAGR (7-year): exports -4.82%/yr, imports -12.48%/yr (consistently Surplus)

## Key trade insights: HSN Code 90014090 export-import analysis

### Export decline: -4.82% CAGR over 7 years

India's exports under HSN Code 90014090 have declined at a compound annual rate of -4.82% over 7 fiscal years, falling from ₹37.96 Crore in FY 2018-19 to ₹28.23 Crore in FY 2024-25.

### HSN Code 90014090 ranked #4420 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90014090 ranks #4420 out of 12657 HSN codes by total export value. Within Sub-Chapter 9001, it ranks #5 of 8. By trade surplus, it ranks #3016 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90014090 exports

The strongest single-year export movement for HSN Code 90014090 was recorded in FY 2021-22, when exports surged by 64.83% over the prior year.

### India maintains a trade surplus of ₹15.56 Crore in HSN Code 90014090 goods

In FY 2024-25, India's exports of ₹28.23 Cr exceeded imports of ₹12.67 Cr, resulting in a trade surplus of ₹15.56 Crore — ranking #3016 of 12657 by surplus magnitude.

### Import growth of -12.48% CAGR signals stable import dependency for Spectacle Lenses Of Glass | Other

India's imports under HSN Code 90014090 have grown at -12.48% CAGR, reaching ₹12.67 Crore in FY 2024-25.

### HSN Code 90014090 contributes 0.69% of Sub-Chapter 9001 exports — ranked #5

Among the 8 HSN codes under Sub-Chapter 9001, HSN Code 90014090 ranks #5 by export value — accounting for 0.69% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.45% share (rank #6).

## 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 (this hsn code) | ₹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 |