HSN Code 90015000: Spectacle Lenses Of Other Materials

HSN Code 90015000 represents Spectacle Lenses Of Other Materials under GST classification. This code helps businesses identify Spectacle Lenses Of Other Materials correctly for billing, taxation, and trade. With HSN Code 90015000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Spectacle Lenses Of Other Materials.

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Description of Goods for HSN Code 90015000

HSN Code 90015000 relates to the following description.

Description of Goods

Spectacle lenses of other materials

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 90015000 not include?

Spectacle Lenses Of Other Materials does not include products with the following descriptions.

India’s Trade Performance — HSN Code 90015000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹1,346 Cr

−6.94% vs FY 2023-24

0.0366% of India’s total exports

India’s Imports

FY 2024-25

₹1,491 Cr

−12.99% vs FY 2023-24

0.0245% of India’s total imports

Trade Balance

FY 2024-25

−₹145 Cr

Trade Deficit

Surplus rank #11072 of 12657 HSN codes

% of Sub-Chapter 9001

FY 2024-25

32.93%

Share of Sub-Chapter 9001’s total exports in FY 2024-25

Import side: 53.12% of Sub-Chapter 9001’s imports

Rank Within Sub-Chapter 9001

FY 2024-25

#2 of 8

Position by export value among HSN codes in Sub-Chapter 9001

Import-side rank: #1 of 8

At a glance

5.50%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#400

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+25.31%

Peak Growth Year

FY 2022-23 · strongest single-year move

32.93%

Contribution to Sub-Ch. 9001

Share of Sub-Chapter 9001 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #337

Balance

+52.99

Exports

976.33 ₹ Cr

0.0427% share

— YoY

32.33% of Sub-Ch. 9001

Imports

923.34 ₹ Cr

0.0258% share

— YoY

37.57% of Sub-Ch. 9001

FY 2019-20 Exp. Rank #350

Balance

+10.20

Exports

947.51 ₹ Cr

0.0430% share

−2.95% YoY

34.72% of Sub-Ch. 9001

Imports

937.31 ₹ Cr

0.0280% share

+1.51% YoY

58.90% of Sub-Ch. 9001

FY 2020-21 Exp. Rank #415

Balance

+0.69

Exports

867.55 ₹ Cr

0.0403% share

−8.44% YoY

31.27% of Sub-Ch. 9001

Imports

866.86 ₹ Cr

0.0297% share

−7.52% YoY

61.18% of Sub-Ch. 9001

FY 2021-22 Exp. Rank #487

Balance

−14.15

Exports

939.21 ₹ Cr

0.0299% share

+8.26% YoY

20.16% of Sub-Ch. 9001

Imports

953.36 ₹ Cr

0.0209% share

+9.98% YoY

48.07% of Sub-Ch. 9001

FY 2022-23 Exp. Rank #430

Balance

−140.44

Exports

1,176.89 ₹ Cr

0.0325% share

+25.31% YoY

16.61% of Sub-Ch. 9001

Imports

1,317.33 ₹ Cr

0.0229% share

+38.18% YoY

41.41% of Sub-Ch. 9001

FY 2023-24 Exp. Rank #357

Balance

−267.06

Exports

1,446.42 ₹ Cr

0.0400% share

+22.90% YoY

30.74% of Sub-Ch. 9001

Imports

1,713.48 ₹ Cr

0.0305% share

+30.07% YoY

58.86% of Sub-Ch. 9001

FY 2024-25 Exp. Rank #400

Balance

−144.79

Exports

1,346.06 ₹ Cr

0.0366% share

−6.94% YoY

32.93% of Sub-Ch. 9001

Imports

1,490.85 ₹ Cr

0.0245% share

−12.99% YoY

53.12% of Sub-Ch. 9001

CAGR · 7-Year

Exports

5.50% /yr

Imports

8.31% /yr

Consistently Deficit
Sub-Chapter 9001 total

reference, FY 2024-25

Export

₹4,087.83 Cr

Import

₹2,806.39 Cr

Trade Balance

+1,281.44

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 90015000 and GST compliance.

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.

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.