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7015 HSN Code: Spectacle Glasses

HSN Sub Chapter 7015 represents Spectacle Glasses under GST classification. This code helps businesses identify Spectacle Glasses correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 7015, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Spectacle Glasses.

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New GST Rate for HSN Code 7015

GST Rate for Spectacle Glasses under HSN Code 7015. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

70

HSN Code

7015

HSN Description

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

New GST Rate

5% or 18%

5% for glasses for corrective spectacles and flint buttons; 18% for other clock, watch and spectacle glasses.

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 7015

Following tariff HSN codes fall under Spectacle Glasses.

Tariff HSN

70151010

Description

Glasses for corrective spectacles : Ophthalmic rough blanks

Tariff HSN

70151020

Description

Glasses for corrective spectacles : Flint button

Tariff HSN

70151090

Description

Glasses for corrective spectacles : Other

Tariff HSN

70159010

Description

Other : Clock and watch glasses and similar glasses, curved, bent, hollowed and the like, glass spheres and segments of spheres for the manufacture of such glasses

Tariff HSN

70159020

Description

Other : Glass for sun glasses

Tariff HSN

70159090

Description

Other : Other

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India’s Trade Performance — HSN Sub-Chapter 7015 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

< ₹1 Crore

−30.69% vs FY 2024-25

0.0000% of India’s total exports

India’s Imports

FY 2025-26

₹110 Cr

+40.56% vs FY 2024-25

0.0016% of India’s total imports

Trade Balance

FY 2025-26

−₹109 Cr

Trade Deficit

Surplus rank #720 of 1233 subchapters

% of Chapter 70

FY 2025-26

0.01%

Share of Chapter 70’s total exports in FY 2025-26

Import side: 0.40% of Chapter 70’s imports

Rank Within Chapter 70

FY 2025-26

#18 of 19

Position by export value among subchapters in Chapter 70

Import-side rank: #15 of 19

At a glance

−2.24%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#1157

National Export Rank

of 1233 subchapters by export value, FY 2025-26

+297.62%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.01%

Contribution to Ch. 70

Share of Chapter 70 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Sub-Chapter 7015

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #1141

Balance

−69.34

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.01% of Ch. 70

Imports

70.16 ₹ Cr

0.0020% share

— YoY

0.74% of Ch. 70

FY 2019-20 Exp. Rank #1137

Balance

−55.10

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−4.88% YoY

0.01% of Ch. 70

Imports

55.88 ₹ Cr

0.0017% share

−20.35% YoY

0.65% of Ch. 70

FY 2020-21 Exp. Rank #1147

Balance

−61.52

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−46.15% YoY

0.01% of Ch. 70

Imports

61.94 ₹ Cr

0.0021% share

+10.84% YoY

0.83% of Ch. 70

FY 2021-22 Exp. Rank #1118

Balance

−48.57

Exports

1.67 ₹ Cr

0.0001% share

+297.62% YoY

0.02% of Ch. 70

Imports

50.24 ₹ Cr

0.0011% share

−18.89% YoY

0.47% of Ch. 70

FY 2022-23 Exp. Rank #1141

Balance

−44.29

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−43.71% YoY

0.01% of Ch. 70

Imports

45.23 ₹ Cr

0.0008% share

−9.97% YoY

0.32% of Ch. 70

FY 2023-24 Exp. Rank #1157

Balance

−59.75

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−29.79% YoY

0.01% of Ch. 70

Imports

60.41 ₹ Cr

0.0011% share

+33.56% YoY

0.41% of Ch. 70

FY 2024-25 Exp. Rank #1138

Balance

−76.95

Exports

1.01 ₹ Cr

0.0000% share

+53.03% YoY

0.01% of Ch. 70

Imports

77.96 ₹ Cr

0.0013% share

+29.05% YoY

0.42% of Ch. 70

FY 2025-26 Exp. Rank #1157

Balance

−108.88

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−30.69% YoY

0.01% of Ch. 70

Imports

109.58 ₹ Cr

0.0016% share

+40.56% YoY

0.40% of Ch. 70

CAGR · 8-Year

Exports

−2.24% /yr

Imports

6.58% /yr

Consistently Deficit
Chapter 70 total

reference, FY 2025-26

Export

₹10,331.06 Cr

Import

₹27,666.34 Cr

Trade Balance

−17,335.28

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

Key Trade Insights: HSN Sub-Chapter 7015 Export-Import Analysis

Export Decline: −2.24% CAGR Over 8 Years

India's exports under HSN Sub-Chapter 7015 have declined at a compound annual rate of −2.24% over 8 fiscal years, falling from ₹0.82 Crore in FY 2018-19 to ₹0.70 Crore in FY 2025-26.

HSN Sub-Chapter 7015 Ranked #1157 Among All 1233 Subchapters by Export Value

In FY 2025-26, HSN Sub-Chapter 7015 ranks #1157 out of 1233 subchapters by total export value. Within Chapter 70, it ranks #18 of 19. By trade surplus, it ranks #720 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 ₹108.88 Crore in HSN Sub-Chapter 7015 Goods

In FY 2025-26, India's imports of ₹109.58 Cr exceeded exports of ₹0.70 Cr, resulting in a trade deficit of ₹108.88 Crore — ranking #720 of 1233 by surplus magnitude.

Import Growth of 6.58% CAGR Signals Stable Import Dependency for Spectacle Glasses

India's imports under HSN Sub-Chapter 7015 have grown at 6.58% CAGR, reaching ₹109.58 Crore in FY 2025-26.

HSN Sub-Chapter 7015 Contributes 0.01% of Chapter 70 Exports — Ranked #18

Among the 19 subchapters under Chapter 70, HSN Sub-Chapter 7015 ranks #18 by export value — accounting for 0.01% of the chapter's total exports in FY 2025-26. On the import side, it holds 0.40% share (rank #15).

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 7015 and GST compliance.

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.

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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.

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