Shops and retail

GST invoice format for an optical shop (spectacle store)

An optical shop invoice records a prescription product, not just a sale. Since 22 September 2025, spectacle lenses, contact lenses, frames and corrective spectacles are taxed at 5%, while non-corrective sunglasses and goggles remain at 18%. Beyond the standard fields, the bill should show the prescription reference, lens type, index and coatings, frame brand and model, the fitting or delivery date, and separate lines for frame and lenses so that each carries its correct HSN.

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Sample optical shop invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Full-rim acetate spectacle frame, model FR-201	9003	1 PCS	2,400.00	2,400.00	5%
Progressive spectacle lenses 1.60 index, anti-reflective (pair)	9001	1 PRS	7,800.00	7,800.00	5%
Monthly disposable contact lenses (box of 6)	9001	2 BOX	1,500.00	3,000.00	5%
Polarised sunglasses, non-corrective	9004	1 PCS	3,500.00	3,500.00	18%
Power sunglasses, corrective (assembled)	9004	1 PCS	4,500.00	4,500.00	5%
Taxable value				₹21,200.00
GST (CGST + SGST, or IGST if inter-state)				₹1,515.00
Invoice total				₹22,715.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a optical shop invoice needs

Prescription reference: Lenses are made to a prescription. Recording the prescription date, the prescribing optometrist or doctor and the key power values ties the sale to the order and helps when the customer reports discomfort.
Lens type, index and coatings: Single vision, bifocal and progressive lenses differ in price and use, as do high-index materials and anti-reflective or blue-light coatings. These details confirm what was ordered and support any lens warranty.
Frame brand, model and colour: Frames are the item customers most often exchange or claim warranty on. Brand, model number, size and colour on the bill identify the frame and match it to stock records.
Separate frame and lens lines: Frames (9003), lenses (9001) and assembled spectacles (9004) have different headings. Showing frame and lenses on separate lines keeps classification clear and allows lens-only replacements later.
Order and delivery date: Spectacles are ordered and collected later, often with an advance. The order and delivery dates track when the goods were supplied, which is when tax on goods becomes due.
Corrective or non-corrective note: Sunglasses with power are corrective spectacles, while plain sunglasses are not. A clear note on each eyewear line explains why one carries 5% and another 18%.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a optical shop

Corrective eyewear moved to 5%

The 56th GST Council moved corrective spectacles from 12% to 5%, and Notification 9/2025-Central Tax (Rate) lists contact lenses and spectacle lenses (9001), frames and mountings for spectacles and goggles with parts (9003), and corrective spectacles including goggles for correcting vision (9004) in the 5% schedule from 22 September 2025. Spectacles and goggles that are not corrective, which covers ordinary sunglasses and fashion eyewear, stay at 18% under heading 9004. The optical shop's item master should therefore hold at least two eyewear categories, corrective and non-corrective, and the same frame model can fall in either depending on whether prescription lenses are fitted.

Frame and lenses on one bill

When a customer buys a frame and prescription lenses that the shop fits together, the shop supplies finished corrective spectacles, and frames and lenses are all at 5% after September 2025, so the rate question is simpler than before. Showing frames and lenses as separate lines remains good practice because they carry different HSN codes, separate warranties and separate prices, and because lens-only or frame-only replacements are common. If the shop supplies only lenses for a customer's own frame, the bill simply carries the lens line under 9001. It also lets the customer see what the frame cost versus the lenses.

Advances on spectacle orders

Most optical orders are booked with an advance and delivered after the lenses are ground or sourced. For goods, a regular taxpayer is not required to pay GST on the advance; the tax falls due when the invoice is issued on delivery. Issue a receipt voucher with an order number when the advance is taken, and issue the tax invoice when the spectacles are handed over, adjusting the advance against the balance. This keeps the record clean when orders are cancelled or lenses are remade. Print the order number on both documents.

Eye testing and the optical sale

Many optical shops offer a free eye test as part of selling spectacles. A free test linked to a purchase does not need a separate line. Where the shop charges for an eye examination by a qualified optometrist, it is a service rather than a sale of goods, so it should not be lumped into the frame or lens price. Confirm with your adviser whether the service qualifies for a health care exemption in your set-up before deciding the tax on that line. Keep the test record with the prescription.

Common billing mistakes

Billing prescription spectacles at the old 12% rate after corrective eyewear moved to 5% on 22 September 2025. in the billing software.
Charging 5% on fashion sunglasses without power, which remain non-corrective eyewear taxable at 18%. even when they are sold from the same display stand.
Combining frame and lenses into one unlabelled line, so later lens-only replacements cannot be traced to the original sale. or to its warranty.
Paying GST on order advances and again on delivery because the advance and final invoice are not linked. are never linked by order number.

Optical shop GST invoice: FAQ

What is the GST rate on spectacles?

Corrective spectacles, spectacle lenses, contact lenses and spectacle frames are taxed at 5% from 22 September 2025. Sunglasses and goggles that are not corrective remain at 18%. A sunglass frame fitted with prescription lenses becomes corrective spectacles and moves to the 5% rate.

Which HSN codes does an optical shop use?

Use 9001 for spectacle and contact lenses, 9003 for frames and mountings, and 9004 for assembled spectacles and goggles, distinguishing corrective from non-corrective. Lens cleaning solutions and accessories have their own headings, so check them separately before adding them to your item master.

Should the prescription be printed on the invoice?

GST law does not require it, but printing at least the prescription date and lens powers is good practice. It records that the spectacles were corrective, which supports the 5% rate, and helps resolve complaints about vision or comfort after delivery.

Do I charge GST on contact lenses?

Yes, contact lenses of heading 9001 attract 5% GST. Cleaning solutions sold with them are classified separately and may carry a different rate, so show them on their own line rather than bundling them into the lens price. This applies to daily, monthly and coloured cosmetic lenses alike.

Sources: CBIC — Notification 9/2025-Central Tax (Rate), goods rate schedules · Commercial Taxes Directorate, West Bengal — 56th GST Council rate synopsis · CBIC — CGST Act and Rules (sections 15, 23, 31, 34; Rules 46 and 49)

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