HSN Classification

HSN 900150 - SPECTACLE LENSES OF OTHER MATERIALS

Classification level: Service/product sub-category. Use this as a GST code-reference page and confirm rate/exemption treatment from current notifications before final filing.

Code details

Code Type: HSN
Code: 900150
Official Description: SPECTACLE LENSES OF OTHER MATERIALS

Tax guide notes

- GST rate is not embedded in HSN/SAC master data. Confirm the latest rate from GST rate notifications and official CBIC schedules.
- Invoice accuracy matters: use the code that best matches the principal supply description to reduce notices and mismatch risk.
- If supplies include both goods and services, document the dominant nature of supply before selecting HSN/SAC.

Compliance checklist

- Keep product/service description on invoice aligned with the selected HSN/SAC code.
- Review code selection whenever scope of work or product mix changes.
- Cross-check applicable GST rate, exemptions, and reverse-charge conditions before filing returns.

Related codes

HSN

9001

OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES, OPTICAL FIBRE CABLES OTHER THAN THOSE OF HEADING 8544, SHEETS AND PLATES OF POLARISING MATERIAL, LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED.

HSN

900110

OPTICAL FIBRES, OPTICAL FIBRES BUNDLES AND CABLES

HSN

900120

SHEETS AND PLATES OF POLARISING MATERIAL

CONTACT LENSES

SPECTACLE LENSES OF GLASS :