9004 HSN Code: Corrective spectacles

HSN Sub Chapter 9004 represents Corrective spectacles under GST classification. This code helps businesses identify Corrective spectacles correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 9004, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Corrective spectacles.

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New GST Rate for HSN Code 9004

GST Rate for Corrective spectacles under HSN Code 9004. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

90

HSN Code

9004

HSN Description

Spectacles, goggles and the like, corrective, protective or other

New GST Rate

18 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 9004

Following tariff HSN codes fall under Corrective spectacles.

Tariff HSN

90041000

Description

Sunglasses

Tariff HSN

90049010

Description

Other : Passive night vision goggles

Tariff HSN

90049010

Description

Other : Passive night vision goggles (those for correcting vision)

Tariff HSN

90049020

Description

Other : Prismatic eyeglasses for reading

Tariff HSN

90049020

Description

Other : Prismatic eyeglasses for reading (those for correcting vision)

Tariff HSN

90049090

Description

Other : Other

Tariff HSN

90049090

Description

Other : Other (those for correcting vision)

India’s Trade Performance — HSN Sub-Chapter 9004 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹296 Cr

−70.72% vs FY 2023-24

0.0080% of India’s total exports

India’s Imports

FY 2024-25

₹966 Cr

−40.92% vs FY 2023-24

0.0158% of India’s total imports

Trade Balance

FY 2024-25

−₹671 Cr

Trade Deficit

Surplus rank #910 of 1233 subchapters

% of Chapter 90

FY 2024-25

0.66%

Share of Chapter 90’s total exports in FY 2024-25

Import side: 0.83% of Chapter 90’s imports

Rank Within Chapter 90

FY 2024-25

#18 of 32

Position by export value among subchapters in Chapter 90

Import-side rank: #19 of 32

At a glance

12.47%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#625

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+364.31%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.66%

Contribution to Ch. 90

Share of Chapter 90 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Sub-Chapter 9004

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #653

Balance

−429.25

Exports

146.11 ₹ Cr

0.0064% share

— YoY

0.64% of Ch. 90

Imports

575.36 ₹ Cr

0.0160% share

— YoY

0.85% of Ch. 90

FY 2019-20 Exp. Rank #658

Balance

−335.53

Exports

142.60 ₹ Cr

0.0065% share

−2.40% YoY

0.60% of Ch. 90

Imports

478.13 ₹ Cr

0.0143% share

−16.90% YoY

0.73% of Ch. 90

FY 2020-21 Exp. Rank #645

Balance

−369.20

Exports

160.64 ₹ Cr

0.0075% share

+12.65% YoY

0.66% of Ch. 90

Imports

529.84 ₹ Cr

0.0182% share

+10.82% YoY

0.83% of Ch. 90

FY 2021-22 Exp. Rank #695

Balance

−294.54

Exports

166.54 ₹ Cr

0.0053% share

+3.67% YoY

0.56% of Ch. 90

Imports

461.08 ₹ Cr

0.0101% share

−12.98% YoY

0.55% of Ch. 90

FY 2022-23 Exp. Rank #673

Balance

−631.15

Exports

217.57 ₹ Cr

0.0060% share

+30.64% YoY

0.56% of Ch. 90

Imports

848.72 ₹ Cr

0.0148% share

+84.07% YoY

0.90% of Ch. 90

FY 2023-24 Exp. Rank #380

Balance

−625.49

Exports

1,010.21 ₹ Cr

0.0279% share

+364.31% YoY

2.45% of Ch. 90

Imports

1,635.70 ₹ Cr

0.0291% share

+92.73% YoY

1.53% of Ch. 90

FY 2024-25 Exp. Rank #625

Balance

−670.57

Exports

295.76 ₹ Cr

0.0080% share

−70.72% YoY

0.66% of Ch. 90

Imports

966.33 ₹ Cr

0.0158% share

−40.92% YoY

0.83% of Ch. 90

CAGR · 7-Year

Exports

12.47% /yr

Imports

9.03% /yr

Consistently Deficit
Chapter 90 total

reference, FY 2024-25

Export

₹44,741.39 Cr

Import

₹1,17,087.09 Cr

Trade Balance

−72,345.70

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

Key Trade Insights: HSN Sub-Chapter 9004 Export-Import Analysis

Consistent Export Growth: 12.47% CAGR Over 7 Years

India's exports under HSN Sub-Chapter 9004 have grown at a compound annual rate of 12.47% over 7 fiscal years, rising from ₹146.11 Crore in FY 2018-19 to ₹295.76 Crore in FY 2024-25.

HSN Sub-Chapter 9004 Ranked #625 Among All 1233 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 9004 ranks #625 out of 1233 subchapters by total export value. Within Chapter 90, it ranks #18 of 32. By trade surplus, it ranks #910 of 1233.

FY 2023-24 Was the Strongest Growth Year for HSN Sub-Chapter 9004 Exports

The strongest single-year export movement for HSN Sub-Chapter 9004 was recorded in FY 2023-24, when exports surged by 364.31% over the prior year.

India Records a Trade Deficit of ₹670.57 Crore in HSN Sub-Chapter 9004 Goods

In FY 2024-25, India's imports of ₹966.33 Cr exceeded exports of ₹295.76 Cr, resulting in a trade deficit of ₹670.57 Crore — ranking #910 of 1233 by surplus magnitude.

Import Growth of 9.03% CAGR Signals Stable Import Dependency for Corrective spectacles

India's imports under HSN Sub-Chapter 9004 have grown at 9.03% CAGR, reaching ₹966.33 Crore in FY 2024-25.

HSN Sub-Chapter 9004 Contributes 0.66% of Chapter 90 Exports — Ranked #18

Among the 32 subchapters under Chapter 90, HSN Sub-Chapter 9004 ranks #18 by export value — accounting for 0.66% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.83% share (rank #19).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 9004 and GST compliance.

What products are classified under HSN 9004

It includes Corrective spectacles

Can I claim ITC on inputs and services used for Corrective spectacles?

If your outward supply of Corrective spectacles 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.

Is the composition scheme suitable if I mainly trade Corrective spectacles?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

What should my invoice and records include for Corrective spectacles?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

Do spares or accessories of Corrective spectacles follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

Any import/export nuance for Corrective spectacles?

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.

Any special steps when selling Corrective spectacles 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.

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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