GoodsHSN 9004
Spectacles [other than corrective]; Goggles [other than corrective] — GST rate 18%
18%GST
Condition: other than corrective]
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| HSN code | 9004 |
| Category | Goods |
| Source notification | 9/2025 |
As per Notification 9/2025, spectacles [other than corrective]; goggles [other than corrective] classified under HSN 9004 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 corrective].