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All GST Rates of Tax and Exemptions
of of All GST Rates of Tax and Exemptions
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of <h1>Lenses, prisms, and mirrors face 18% IGST or split 9% CGST and 9% SGST/UTGST under Schedule 3.</h1> Goods classified under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) rate of 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This applies to lenses, prisms, mirrors, and other optical elements made of any material, provided they are mounted as parts or fittings for instruments or apparatus, excluding optically unworked glass elements and intraocular lenses.
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