HSN 9004: Spectacles, goggles and the like; corrective, protective…

HSN code 9004 covers: Spectacles, goggles and the like; corrective, protective or other.

The GST rate for this code depends on the specific item (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025). The official schedule lists:

• 5% — Coronary stents and coronary stent systems for use with cardiac catheters
• 5% — Spectacles, corrective (including goggles for correcting vision)
• 18% — Spectacles [other than corrective]; Goggles [other than corrective]

Pick the line that matches what you're billing.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.