--- title: "HSN Code for Other: Prismatic eyeglasses for reading (those for correcting vision) | HSN 90049020 GST Rate" description: "Find HSN and GST Rates for 90049020 related to Other: Prismatic eyeglasses for reading (those for correcting vision) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90049020/" --- # HSN Code 90049020: Other: Prismatic eyeglasses for reading (those for correcting vision) - [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 | | --- | --- | --- | --- | --- | | Other : Prismatic eyeglasses for reading | 6% | 6% | 12% | 0% | | Other : Prismatic eyeglasses for reading (those for correcting vision) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90049020 ? It includes Mountings for Astronomical Instruments ### Do e‑way bill and e‑invoice apply for Other: Prismatic eyeglasses for reading (those for correcting vision)? 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 Other: Prismatic eyeglasses for reading (those for correcting vision)? 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 Other: Prismatic eyeglasses for reading (those for correcting vision)? 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 Other: Prismatic eyeglasses for reading (those for correcting vision)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Other: Prismatic eyeglasses for reading (those for correcting vision) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other: Prismatic eyeglasses for reading (those for correcting vision); Nil for exempt items if applicable). ## India's trade performance: HSN Code 90049020 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−29.51% YoY) — 0.0000% of India's total exports - Imports: ₹20 Cr (+48.79% YoY) — 0.0003% of India's total imports - Trade balance: −₹19 Cr (Deficit); surplus rank #9537 of 12657 HSN codes - Share of Sub-Chapter 9004: 0.29% of its exports; import side 2.10% - Rank within Sub-Chapter 9004: #4 of 4 by export value; import-side #3 ### Key metrics - Export CAGR: 43.14% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8377 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +266.67% in FY 2020-21 - Contribution to Sub-Ch. 9004: 0.29% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90049020 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 | < ₹1 Crore | 0.0000% | — | 0.07% | 5.99 | 0.0002% | — | 1.04% | −5.89 | #9190 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +260.00% | 0.25% | 3.35 | 0.0001% | −44.07% | 0.70% | −2.99 | #8454 | | FY 2020-21 | 1.32 | 0.0001% | +266.67% | 0.82% | 2.51 | 0.0001% | −25.07% | 0.47% | −1.19 | #7408 | | FY 2021-22 | 1.30 | 0.0000% | −1.52% | 0.78% | 3.74 | 0.0001% | +49.00% | 0.81% | −2.44 | #7752 | | FY 2022-23 | 1.08 | 0.0000% | −16.92% | 0.50% | 20.89 | 0.0004% | +458.56% | 2.46% | −19.81 | #8036 | | FY 2023-24 | 1.22 | 0.0000% | +12.96% | 0.12% | 13.63 | 0.0002% | −34.75% | 0.83% | −12.41 | #8067 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −29.51% | 0.29% | 20.28 | 0.0003% | +48.79% | 2.10% | −19.42 | #8377 | - CAGR (7-year): exports 43.14%/yr, imports 22.54%/yr (consistently Deficit) ## Key trade insights: HSN Code 90049020 export-import analysis ### Consistent export growth: 43.14% CAGR over 7 years India's exports under HSN Code 90049020 have grown at a compound annual rate of 43.14% over 7 fiscal years, rising from ₹0.10 Crore in FY 2018-19 to ₹0.86 Crore in FY 2024-25. ### HSN Code 90049020 ranked #8377 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90049020 ranks #8377 out of 12657 HSN codes by total export value. Within Sub-Chapter 9004, it ranks #4 of 4. By trade surplus, it ranks #9537 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 90049020 exports The strongest single-year export movement for HSN Code 90049020 was recorded in FY 2020-21, when exports surged by 266.67% over the prior year. ### India records a trade deficit of ₹19.42 Crore in HSN Code 90049020 goods In FY 2024-25, India's imports of ₹20.28 Cr exceeded exports of ₹0.86 Cr, resulting in a trade deficit of ₹19.42 Crore — ranking #9537 of 12657 by surplus magnitude. ### Import growth of 22.54% CAGR signals rising demand for Other: Prismatic eyeglasses for reading (those for correcting vision) India's imports under HSN Code 90049020 have grown at 22.54% CAGR, reaching ₹20.28 Crore in FY 2024-25. ### HSN Code 90049020 contributes 0.29% of Sub-Chapter 9004 exports — ranked #4 Among the 4 HSN codes under Sub-Chapter 9004, HSN Code 90049020 ranks #4 by export value — accounting for 0.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.10% share (rank #3). ## 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](https://busy.in/hsn/hsn-90041000/) | ₹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) (this hsn code) | < ₹1 Crore |