Spectacle GST calculator
Since 22 September 2025, spectacle frames (HSN 9003), spectacle and contact lenses (HSN 9001) and spectacles with power (HSN 9004) carry 5% GST. Sunglasses without power (HSN 9004) carry 18%. GST is charged on the price after discount. In your own state it splits into equal CGST and SGST, and to a buyer in another state it is charged as IGST.
Pick the item, type the price, and the calculator shows the bill. It works from a price before GST or from a tag price that already includes it.
Tax Invoice
| Taxable value | ₹3,150.00 |
| CGST 2.5% | ₹78.75 |
| SGST 2.5% | ₹78.75 |
| Total | ₹3,307.50 |
GST rates for an optical shop
| Item | HSN | GST | In your state |
|---|---|---|---|
| Spectacle frame | 9003 | 5% | 2.5% CGST + 2.5% SGST |
| Spectacle lenses | 9001 | 5% | 2.5% CGST + 2.5% SGST |
| Contact lenses | 9001 1000 | 5% | 2.5% CGST + 2.5% SGST |
| Complete spectacles with power | 9004 | 5% | 2.5% CGST + 2.5% SGST |
| Sunglasses (no power) | 9004 | 18% | 9% CGST + 9% SGST |
| Spectacle case | 4202 | 18% | 9% CGST + 9% SGST |
| Lens cleaning solution | 3402 | 18% | 9% CGST + 9% SGST |
| Repair service | 9987 | 18% | 9% CGST + 9% SGST |
Rates as notified under CBIC Notification 9/2025-Integrated Tax (Rate), in force from 22 September 2025. Confirm anything unusual with your CA.
Worked examples
₹3,500 frame, 10% discount, buyer in your state
Taxable ₹3,150.00 · CGST ₹78.75 + SGST ₹78.75 · total ₹3,307.50
Sunglasses tagged ₹2,360 including GST
Taxable ₹2,000.00 · CGST ₹180.00 + SGST ₹180.00 · total ₹2,360.00
₹4,000 pair of lenses sent to a buyer in another state
Taxable ₹4,000.00 · IGST ₹200.00 · total ₹4,200.00
₹3,500 frame, ₹500 off, composition shop
Bill of Supply: ₹3,000.00, no GST
Price before GST, or including GST?
Many shops quote frames and sunglasses at a tag price the customer pays in full. That price already includes GST, so the bill has to split it back out: divide by 1.05 for a 5% item or by 1.18 for an 18% item, and the rest is the tax. Other shops price before GST and add the tax on top. Both are fine. What matters is that the bill shows the taxable value and the tax separately and that the two add up to what was paid.
Tax Invoice or Bill of Supply
A shop with a regular GST registration issues a Tax Invoice with its GSTIN, the HSN on each line and the tax split. A composition or unregistered shop issues a Bill of Supply with no tax rows at all. The optical shop GST invoice format guide lists what each one must show, and the GST and HSN codes guide covers cases, repairs and eye tests too.
On every bill, without a calculator
LensVerge does this sum on every sale: each item carries its HSN and rate, the tax is worked out after the discount, and one tick on the bill switches CGST and SGST to IGST. A non-GST shop prints a Bill of Supply instead. See the billing software for optical shops, or try the other free tool, the lens transposition calculator.