--- title: "HSN Code for Spectacle Lenses Of Other Materials | HSN 90015000 GST Rate" description: "Find HSN and GST Rates for 90015000 related to Spectacle Lenses Of Other Materials with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90015000/" --- # HSN Code 90015000: Spectacle Lenses Of Other Materials - [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 other materials | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 90015000 ? It includes Frames and mountings – Plastic ### How should mixed supplies be billed when Spectacle Lenses Of Other Materials 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 Other Materials; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Spectacle Lenses Of Other Materials? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Spectacle Lenses Of Other Materials? 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 Spectacle Lenses Of Other Materials? Under HSN 90015000, Spectacle Lenses Of Other Materials attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Spectacle Lenses Of Other Materials? 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 90015000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1,346 Cr (−6.94% YoY) — 0.0366% of India's total exports - Imports: ₹1,491 Cr (−12.99% YoY) — 0.0245% of India's total imports - Trade balance: −₹145 Cr (Deficit); surplus rank #11072 of 12657 HSN codes - Share of Sub-Chapter 9001: 32.93% of its exports; import side 53.12% - Rank within Sub-Chapter 9001: #2 of 8 by export value; import-side #1 ### Key metrics - Export CAGR: 5.50% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #400 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +25.31% in FY 2022-23 - Contribution to Sub-Ch. 9001: 32.93% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90015000 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 | 976.33 | 0.0427% | — | 32.33% | 923.34 | 0.0258% | — | 37.57% | +52.99 | #337 | | FY 2019-20 | 947.51 | 0.0430% | −2.95% | 34.72% | 937.31 | 0.0280% | +1.51% | 58.90% | +10.20 | #350 | | FY 2020-21 | 867.55 | 0.0403% | −8.44% | 31.27% | 866.86 | 0.0297% | −7.52% | 61.18% | +0.69 | #415 | | FY 2021-22 | 939.21 | 0.0299% | +8.26% | 20.16% | 953.36 | 0.0209% | +9.98% | 48.07% | −14.15 | #487 | | FY 2022-23 | 1,176.89 | 0.0325% | +25.31% | 16.61% | 1,317.33 | 0.0229% | +38.18% | 41.41% | −140.44 | #430 | | FY 2023-24 | 1,446.42 | 0.0400% | +22.90% | 30.74% | 1,713.48 | 0.0305% | +30.07% | 58.86% | −267.06 | #357 | | FY 2024-25 | 1,346.06 | 0.0366% | −6.94% | 32.93% | 1,490.85 | 0.0245% | −12.99% | 53.12% | −144.79 | #400 | - CAGR (7-year): exports 5.50%/yr, imports 8.31%/yr (consistently Deficit) ## Key trade insights: HSN Code 90015000 export-import analysis ### Consistent export growth: 5.50% CAGR over 7 years India's exports under HSN Code 90015000 have grown at a compound annual rate of 5.50% over 7 fiscal years, rising from ₹976.33 Crore in FY 2018-19 to ₹1,346.06 Crore in FY 2024-25. ### HSN Code 90015000 ranked #400 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90015000 ranks #400 out of 12657 HSN codes by total export value. Within Sub-Chapter 9001, it ranks #2 of 8. By trade surplus, it ranks #11072 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 90015000 exports The strongest single-year export movement for HSN Code 90015000 was recorded in FY 2022-23, when exports surged by 25.31% over the prior year. ### India records a trade deficit of ₹144.79 Crore in HSN Code 90015000 goods In FY 2024-25, India's imports of ₹1,490.85 Cr exceeded exports of ₹1,346.06 Cr, resulting in a trade deficit of ₹144.79 Crore — ranking #11072 of 12657 by surplus magnitude. ### Import growth of 8.31% CAGR signals stable import dependency for Spectacle Lenses Of Other Materials India's imports under HSN Code 90015000 have grown at 8.31% CAGR, reaching ₹1,490.85 Crore in FY 2024-25. ### HSN Code 90015000 contributes 32.93% of Sub-Chapter 9001 exports — ranked #2 Among the 8 HSN codes under Sub-Chapter 9001, HSN Code 90015000 ranks #2 by export value — accounting for 32.93% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 53.12% share (rank #1). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-90014010/) | Nil |