GST & HSN codes for optical shops in India
Every product an optical shop sells has an HSN code and a GST rate — and getting them wrong on invoices means wrong returns. Here is the complete reference for frames, lenses, sunglasses, accessories and services, the same table the LensVerge billing engine applies automatically.
| Product | HSN / SAC | GST rate |
|---|---|---|
| Spectacle Frames | 9003 | 12% |
| Sunglasses | 9004 | 12% |
| Spectacle Lenses | 9001 | 12% |
| Contact Lenses | 9001 1000 | 12% |
| Spectacle Partsscrews, temples, nose pads sold as parts | 9003 9010 | 12% |
| Spectacle Casesalso covers pouches and boxes | 4202 | 18% |
| Lens Cleaning Solution | 3402 | 18% |
| Accessorieschains, cords and similar | 7117 | 18% |
| Repair ServiceSAC code — repair labour charges | 9987 | 18% |
| Eye test / optometryhealthcare service | 9993 | Exempt |
Rates as of August 2026 per CBIC classifications — always confirm current rates with your CA or cbic.gov.in before filing.
CGST + SGST or IGST — which applies?
It depends only on where your buyer is. Selling within your own state splits the rate into equal halves of CGST and SGST — a 12% frame becomes 6% + 6%. Selling to a buyer in another state charges the full rate as IGST instead. The rate total never changes; only the split does.
A worked example, to the paisa
A ₹3,500 frame with a 5% discount, sold in-state. GST applies to the amount after discount:
| Subtotal | ₹3,500.00 |
| Discount 5% | −₹175.00 |
| Taxable value | ₹3,325.00 |
| CGST 6% | ₹199.50 |
| SGST 6% | ₹199.50 |
| Grand total | ₹3,724.00 |
Not GST-registered? You issue a Bill of Supply
Composition-scheme and unregistered shops must not charge GST to customers — and must not print Tax Invoices. The correct document is a Bill of Supply: no tax rows, no HSN column, no GSTIN block. Issuing the wrong document type is one of the most common notices small shops receive.
LensVerge does this table for you
Every product gets its HSN and rate automatically, the CGST/SGST-vs-IGST split follows the customer’s state, and your shop’s GST mode decides Tax Invoice or Bill of Supply — on screen, on thermal receipts and on PDF. See the billing software or start a free trial.