---
title: "HSN Code for Other : Other (those for correcting vision) | HSN 90049090 GST Rate"
description: "Find HSN and GST Rates for 90049090 related to Other : Other (those for correcting vision) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90049090/"
---

# HSN Code 90049090: Other : Other (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 : Other | 6% | 6% | 12% | 0% |
| Other : Other (those for correcting vision) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90049090 ?

It includes Accessories for ophthalmic instruments

### Any common misclassification issue with Other : Other (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.

### Does packaging or labelling change the GST for Other : Other (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.

### Do e‑way bill and e‑invoice apply for Other : Other (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.

### How much GST applies to Other : Other (those for correcting vision)?

Under HSN 90049090, Other : Other (those for correcting vision) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Other : Other (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 : Other (those for correcting vision); Nil for exempt items if applicable).

## India's trade performance: HSN Code 90049090 (FY 2024-25)

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

- Exports: ₹221 Cr (−11.97% YoY) — 0.0060% of India's total exports
- Imports: ₹109 Cr (−25.97% YoY) — 0.0018% of India's total imports
- Trade balance: ₹112 Cr (Surplus); surplus rank #1531 of 12657 HSN codes
- Share of Sub-Chapter 9004: 74.56% of its exports; import side 11.23%
- Rank within Sub-Chapter 9004: #1 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: 13.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1739 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +44.23% in FY 2021-22
- Contribution to Sub-Ch. 9004: 74.56% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90049090

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 | 101.15 | 0.0044% | — | 69.23% | 104.95 | 0.0029% | — | 18.24% | −3.80 | #2005 |
| FY 2019-20 | 112.71 | 0.0051% | +11.43% | 79.04% | 67.87 | 0.0020% | −35.33% | 14.19% | +44.84 | #1886 |
| FY 2020-21 | 98.71 | 0.0046% | −12.42% | 61.45% | 281.99 | 0.0097% | +315.49% | 53.22% | −183.28 | #2087 |
| FY 2021-22 | 142.37 | 0.0045% | +44.23% | 85.49% | 63.19 | 0.0014% | −77.59% | 13.70% | +79.18 | #2000 |
| FY 2022-23 | 190.07 | 0.0052% | +33.50% | 87.36% | 118.60 | 0.0021% | +87.69% | 13.97% | +71.47 | #1788 |
| FY 2023-24 | 250.50 | 0.0069% | +31.79% | 24.80% | 146.58 | 0.0026% | +23.59% | 8.96% | +103.92 | #1552 |
| FY 2024-25 | 220.51 | 0.0060% | −11.97% | 74.56% | 108.51 | 0.0018% | −25.97% | 11.23% | +112.00 | #1739 |

- CAGR (7-year): exports 13.87%/yr, imports 0.56%/yr (consistently Surplus)

## Key trade insights: HSN Code 90049090 export-import analysis

### Consistent export growth: 13.87% CAGR over 7 years

India's exports under HSN Code 90049090 have grown at a compound annual rate of 13.87% over 7 fiscal years, rising from ₹101.15 Crore in FY 2018-19 to ₹220.51 Crore in FY 2024-25.

### HSN Code 90049090 ranked #1739 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90049090 ranks #1739 out of 12657 HSN codes by total export value. Within Sub-Chapter 9004, it ranks #1 of 4. By trade surplus, it ranks #1531 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90049090 exports

The strongest single-year export movement for HSN Code 90049090 was recorded in FY 2021-22, when exports surged by 44.23% over the prior year.

### India maintains a trade surplus of ₹112.00 Crore in HSN Code 90049090 goods

In FY 2024-25, India's exports of ₹220.51 Cr exceeded imports of ₹108.51 Cr, resulting in a trade surplus of ₹112.00 Crore — ranking #1531 of 12657 by surplus magnitude.

### Import growth of 0.56% CAGR signals stable import dependency for Other : Other (those for correcting vision)

India's imports under HSN Code 90049090 have grown at 0.56% CAGR, reaching ₹108.51 Crore in FY 2024-25.

### HSN Code 90049090 contributes 74.56% of Sub-Chapter 9004 exports — ranked #1

Among the 4 HSN codes under Sub-Chapter 9004, HSN Code 90049090 ranks #1 by export value — accounting for 74.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 11.23% share (rank #2).

## 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) (this hsn code) | ₹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)](https://busy.in/hsn/hsn-90049020/) | < ₹1 Crore |