GoodsHSN 9002
Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] — GST rate 18%
18%GST
Condition: other than such elements of glass not optically worked [other than intraocular lens]
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 9002 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked [other than intraocular lens] classified under HSN 9002 attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: other than such elements of glass not optically worked [other than intraocular lens].