| 
 HSN code  | 
 HSN description  | 
 GST  | 
| 
 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 | 
 18%  | 
| 90011000 | 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 Optical Fibres, Optical Fibres Bundles And Cables | 18% | 
| 90012000 | 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 Sheets And Plates Of Polarising Material | 18% | 
| 90013000 | 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 Contact Lenses | 18% | 
| 900140 | Spectacle Lenses Of Glass | 12% | 
| 90014010 | 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 – Spectacle Lenses Of Glass : Polarised Glass | 12% | 
| 90014090 | 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 – Spectacle Lenses Of Glass : Other | 12% | 
| 90015000 | 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 Spectacle Lenses Of Other Materials | 12% | 
| 900190 | Other | 18% | 
| 90019010 | 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 – Other: Optical Calcite Crystal | 18% | 
| 90019090 | 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 – Other: Other | 18% | 
| 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 – Objective Lenses | 18% | 
| 90021100 | 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 – Objective Lenses: For Cameras, Projectors Or Photographic Enlargers Or Reducers | 18% | 
| 90021900 | 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 – Objective Lenses: Other | 18% | 
| 90022000 | 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 – Objective Lenses: Filters | 18% | 
| 90029000 | 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 | 18% |