HSN Code 90041000
Spectacles, goggles and the like, corrective, protective or other sunglasses
HSN90041000
Spectacles, goggles and the like, corrective, protective or other sunglasses
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Spectacles, goggles and the like, corrective, protective or other sunglasses. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.
Frequently asked questions
What is HSN Code 90041000?
HSN Code 90041000 is the official Harmonized System of Nomenclature code for Spectacles, goggles and the like, corrective, protective or other sunglasses, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 90041000?
HSN Code 90041000 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 90041000 belong to?
HSN Code 90041000 falls under Chapter 90 -- Optical, photographic, measuring instruments of the GST tariff.