HSN Code 90049090
Spectacles, goggles and the like, corrective, protective or other - other: other
HSN90049090
Spectacles, goggles and the like, corrective, protective or other - other: other
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 - other: other. 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 90049090?
HSN Code 90049090 is the official Harmonized System of Nomenclature code for Spectacles, goggles and the like, corrective, protective or other - other: other, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 90049090?
HSN Code 90049090 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 90049090 belong to?
HSN Code 90049090 falls under Chapter 90 -- Optical, photographic, measuring instruments of the GST tariff.