---
title: "7015 HSN Code | HSN Code for Spectacle Glasses in India"
description: "Know more about 7015 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7015 covering Spectacle Glasses."
canonical: "https://busy.in/hsn/sub-chapter-7015/"
---

# HSN Sub-chapter 7015: Spectacle Glasses

Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like; not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses

Part of [Chapter 70: Glass & Glassware](https://busy.in/hsn/chapter-70/).

- Current GST rate: 40%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 70151010 | [Ophthalmic Rough Blanks](https://busy.in/hsn/hsn-70151010/) |
| 70151020 | [Flint Buttons for Corrective Spectacle Glasses](https://busy.in/hsn/hsn-70151020/) |
| 70151090 | [Other Glass for Corrective or Non-Corrective Spectacles](https://busy.in/hsn/hsn-70151090/) |
| 70159010 | [Other Optical Glass of Flint or Other Glass](https://busy.in/hsn/hsn-70159010/) |
| 70159020 | [Optical Glass of Uncommon Materials](https://busy.in/hsn/hsn-70159020/) |
| 70159090 | [Miscellaneous Optical Glass](https://busy.in/hsn/hsn-70159090/) |

## Frequently asked questions

### What products are classified under HSN 7015

It includes Spectacle Glasses

### How do I bill a kit or combo that includes Spectacle Glasses?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Any special steps when selling Spectacle Glasses through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

### Any import/export nuance for Spectacle Glasses?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Can I claim ITC on inputs and services used for Spectacle Glasses?

If your outward supply of Spectacle Glasses is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Does packaging or branding change how GST applies to Spectacle Glasses?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Spectacle Glasses is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

## India's trade performance: HSN Sub-Chapter 7015 (FY 2024-25)

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

- Exports: ₹1 Cr (+53.03% YoY) — 0.0000% of India's total exports
- Imports: ₹78 Cr (+29.05% YoY) — 0.0013% of India's total imports
- Trade balance: −₹77 Cr (Deficit); surplus rank #700 of 1233 sub-chapters
- Share of Chapter 70: 0.01% of its exports; import side 0.42%
- Rank within Chapter 70: #18 of 19 by export value; import-side #16

### Key metrics

- Export CAGR: 3.53% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1138 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +297.62% in FY 2021-22
- Contribution to Ch. 70: 0.01% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7015

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 Ch. 70 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 70 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.01% | 70.16 | 0.0020% | — | 0.74% | −69.34 | #1141 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −4.88% | 0.01% | 55.88 | 0.0017% | −20.35% | 0.65% | −55.10 | #1137 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −46.15% | 0.01% | 61.94 | 0.0021% | +10.84% | 0.83% | −61.52 | #1147 |
| FY 2021-22 | 1.67 | 0.0001% | +297.62% | 0.02% | 50.24 | 0.0011% | −18.89% | 0.47% | −48.57 | #1118 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −43.71% | 0.01% | 45.23 | 0.0008% | −9.97% | 0.32% | −44.29 | #1141 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −29.79% | 0.01% | 60.41 | 0.0011% | +33.56% | 0.41% | −59.75 | #1157 |
| FY 2024-25 | 1.01 | 0.0000% | +53.03% | 0.01% | 77.96 | 0.0013% | +29.05% | 0.42% | −76.95 | #1138 |

- CAGR (7-year): exports 3.53%/yr, imports 1.77%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 7015 export-import analysis

### Consistent export growth: 3.53% CAGR over 7 years

India's exports under HSN Sub-Chapter 7015 have grown at a compound annual rate of 3.53% over 7 fiscal years, rising from ₹0.82 Crore in FY 2018-19 to ₹1.01 Crore in FY 2024-25.

### HSN Sub-Chapter 7015 ranked #1138 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7015 ranks #1138 out of 1233 sub-chapters by total export value. Within Chapter 70, it ranks #18 of 19. By trade surplus, it ranks #700 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 7015 exports

The strongest single-year export movement for HSN Sub-Chapter 7015 was recorded in FY 2021-22, when exports surged by 297.62% over the prior year.

### India records a trade deficit of ₹76.95 Crore in HSN Sub-Chapter 7015 goods

In FY 2024-25, India's imports of ₹77.96 Cr exceeded exports of ₹1.01 Cr, resulting in a trade deficit of ₹76.95 Crore — ranking #700 of 1233 by surplus magnitude.

### Import growth of 1.77% CAGR signals stable import dependency for Spectacle Glasses

India's imports under HSN Sub-Chapter 7015 have grown at 1.77% CAGR, reaching ₹77.96 Crore in FY 2024-25.

### HSN Sub-Chapter 7015 contributes 0.01% of Chapter 70 exports — ranked #18

Among the 19 sub-chapters under Chapter 70, HSN Sub-Chapter 7015 ranks #18 by export value — accounting for 0.01% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.42% share (rank #16).

## Related Sub-Chapters in Chapter 70

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 7010: Glass containers & closures](https://busy.in/hsn/sub-chapter-7010/) | ₹3,667 Cr |
| #2 | [HSN Sub-Chapter 7019: Glass Fibres](https://busy.in/hsn/sub-chapter-7019/) | ₹1,502 Cr |
| #3 | [HSN Sub-Chapter 7020: Other glass articles](https://busy.in/hsn/sub-chapter-7020/) | ₹1,091 Cr |
| #4 | [HSN Sub-Chapter 7009: Glass mirrors](https://busy.in/hsn/sub-chapter-7009/) | ₹658 Cr |
| #5 | [HSN Sub-Chapter 7007: Safety glass](https://busy.in/hsn/sub-chapter-7007/) | ₹650 Cr |
| #6 | [HSN Sub-Chapter 7005: Float Glass in Sheets](https://busy.in/hsn/sub-chapter-7005/) | ₹551 Cr |
| #7 | [HSN Sub-Chapter 7018: Glass beads and imitation stones](https://busy.in/hsn/sub-chapter-7018/) | ₹366 Cr |
| #8 | [HSN Sub-Chapter 7013: Table glassware](https://busy.in/hsn/sub-chapter-7013/) | ₹321 Cr |
| #9 | [HSN Sub-Chapter 7017: Laboratory Glassware](https://busy.in/hsn/sub-chapter-7017/) | ₹286 Cr |
| #10 | [HSN Sub-Chapter 7002: Dried vegetables](https://busy.in/hsn/sub-chapter-7002/) | ₹271 Cr |
| #18 | HSN Sub-Chapter 7015: Spectacle Glasses (this hsn sub-chapter) | ₹1 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 7001 | [Glass scrap & waste](https://busy.in/hsn/sub-chapter-7001/) |
| 7002 | [Dried vegetables](https://busy.in/hsn/sub-chapter-7002/) |
| 7003 | [Cast & rolled glass](https://busy.in/hsn/sub-chapter-7003/) |
| 7004 | [Drawn & Blown Glass](https://busy.in/hsn/sub-chapter-7004/) |
| 7005 | [Float Glass in Sheets](https://busy.in/hsn/sub-chapter-7005/) |
| 7006 | [Bent Glass for Light Sources](https://busy.in/hsn/sub-chapter-7006/) |
| 7007 | [Safety glass](https://busy.in/hsn/sub-chapter-7007/) |
| 7008 | [Insulating glass units](https://busy.in/hsn/sub-chapter-7008/) |
| 7009 | [Glass mirrors](https://busy.in/hsn/sub-chapter-7009/) |
| 7010 | [Glass containers & closures](https://busy.in/hsn/sub-chapter-7010/) |
| 7011 | [Glass Envelopes for Lamps](https://busy.in/hsn/sub-chapter-7011/) |
| 7013 | [Table glassware](https://busy.in/hsn/sub-chapter-7013/) |
| 7014 | [Signalling Glassware](https://busy.in/hsn/sub-chapter-7014/) |
| 7016 | [Glass Paving Blocks](https://busy.in/hsn/sub-chapter-7016/) |
| 7017 | [Laboratory Glassware](https://busy.in/hsn/sub-chapter-7017/) |
| 7018 | [Glass beads and imitation stones](https://busy.in/hsn/sub-chapter-7018/) |
| 7019 | [Glass Fibres](https://busy.in/hsn/sub-chapter-7019/) |
| 7020 | [Other glass articles](https://busy.in/hsn/sub-chapter-7020/) |