--- title: "HSN Code for Sunglasses | HSN 90041000 GST Rate" description: "Find HSN and GST Rates for 90041000 related to Sunglasses with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90041000/" --- # HSN Code 90041000: Sunglasses - [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 9004: Corrective spectacles](https://busy.in/hsn/sub-chapter-9004/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Sunglasses | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90041000 ? It includes Other Instruments | Other ### How should mixed supplies be billed when Sunglasses is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sunglasses; Nil for exempt items if applicable). ### How much GST applies to Sunglasses? Under HSN 90041000, Sunglasses attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Sunglasses? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Sunglasses? 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. ### Can we claim ITC on inputs used to trade Sunglasses? 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 90041000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹43 Cr (−94.24% YoY) — 0.0012% of India's total exports - Imports: ₹833 Cr (−43.54% YoY) — 0.0137% of India's total imports - Trade balance: −₹790 Cr (Deficit); surplus rank #12122 of 12657 HSN codes - Share of Sub-Chapter 9004: 14.54% of its exports; import side 86.20% - Rank within Sub-Chapter 9004: #2 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: -0.61% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3832 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,858.53% in FY 2023-24 - Contribution to Sub-Ch. 9004: 14.54% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90041000 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. 9004 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9004 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 44.61 | 0.0020% | — | 30.53% | 463.99 | 0.0129% | — | 80.64% | −419.38 | #3032 | | FY 2019-20 | 29.19 | 0.0013% | −34.57% | 20.47% | 406.56 | 0.0121% | −12.38% | 85.03% | −377.37 | #3628 | | FY 2020-21 | 60.19 | 0.0028% | +106.20% | 37.47% | 244.39 | 0.0084% | −39.89% | 46.13% | −184.20 | #2670 | | FY 2021-22 | 22.53 | 0.0007% | −62.57% | 13.53% | 393.53 | 0.0086% | +61.03% | 85.35% | −371.00 | #4439 | | FY 2022-23 | 25.22 | 0.0007% | +11.94% | 11.59% | 708.47 | 0.0123% | +80.03% | 83.48% | −683.25 | #4391 | | FY 2023-24 | 746.14 | 0.0206% | +2,858.53% | 73.86% | 1,475.25 | 0.0263% | +108.23% | 90.19% | −729.11 | #663 | | FY 2024-25 | 43.00 | 0.0012% | −94.24% | 14.54% | 832.96 | 0.0137% | −43.54% | 86.20% | −789.96 | #3832 | - CAGR (7-year): exports -0.61%/yr, imports 10.24%/yr (consistently Deficit) ## Key trade insights: HSN Code 90041000 export-import analysis ### Export decline: -0.61% CAGR over 7 years India's exports under HSN Code 90041000 have declined at a compound annual rate of -0.61% over 7 fiscal years, falling from ₹44.61 Crore in FY 2018-19 to ₹43.00 Crore in FY 2024-25. ### HSN Code 90041000 ranked #3832 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90041000 ranks #3832 out of 12657 HSN codes by total export value. Within Sub-Chapter 9004, it ranks #2 of 4. By trade surplus, it ranks #12122 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 90041000 exports The strongest single-year export movement for HSN Code 90041000 was recorded in FY 2023-24, when exports surged by 2,858.53% over the prior year. ### India records a trade deficit of ₹789.96 Crore in HSN Code 90041000 goods In FY 2024-25, India's imports of ₹832.96 Cr exceeded exports of ₹43.00 Cr, resulting in a trade deficit of ₹789.96 Crore — ranking #12122 of 12657 by surplus magnitude. ### Import growth of 10.24% CAGR signals rising demand for Sunglasses India's imports under HSN Code 90041000 have grown at 10.24% CAGR, reaching ₹832.96 Crore in FY 2024-25. ### HSN Code 90041000 contributes 14.54% of Sub-Chapter 9004 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 9004, HSN Code 90041000 ranks #2 by export value — accounting for 14.54% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 86.20% share (rank #1). ## Related HSN Codes in Sub-Chapter 9004 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90049090: Other : Other (those for correcting vision)](https://busy.in/hsn/hsn-90049090/) | ₹221 Cr | | #2 | HSN Code 90041000: Sunglasses (this hsn code) | ₹43 Cr | | #3 | [HSN Code 90049010: Passive night vision](https://busy.in/hsn/hsn-90049010/) | ₹31 Cr | | #4 | [HSN Code 90049020: Other: Prismatic eyeglasses for reading (those for correcting vision)](https://busy.in/hsn/hsn-90049020/) | < ₹1 Crore |