HSN code 70151020 is the 8-digit tariff item for flint button (glasses for corrective spectacles), under heading 7015 and sub-heading 701510 (Chapter 70). GST is 5% or 18%, depending on what the goods are meant to be used for. Rates as of 2026-10-21.
HSN 70151020 at a glance
| Tariff item (8 digits) | 70151020 |
|---|---|
| Heading (4 digits) | 7015: Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like; not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses |
| Sub-heading (6 digits) | 701510: Glasses for corrective spectacles |
| Chapter | 70: Glass and glassware |
| Description | Flint button (glasses for corrective spectacles) |
| GST rate | 5% or 18%, by description |
The rate for 70151020 depends on what the goods are meant to be used for. 5% under 9/2025-CT(R), Schedule I, S. No. 407 for "Glasses for corrective spectacles and flint buttons"; 18% under 9/2025-CT(R), Schedule II, S. No. 254 for "Clock or watch glasses and similar glasses, glasses for non-corrective spectacles...".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 70151020 the deciding question is what the goods are meant to be used for.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7015 10 | Glasses for corrective spectacles and flint buttons | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 407 |
| 7015 | Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 254 |
Worked example: a ₹1,000 sale under HSN 70151020
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (7015) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (701510) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (70151020), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under sub-heading 701510
- HSN 70151010: Ophthalmic rough blanks (glasses for corrective spectacles) (5% or 18%)
- HSN 70151090: Glasses for corrective spectacles: other (5% or 18%)
See every rate entry for the heading on the HSN 7015 page, or all Chapter 70 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).