4.a.18. Is the fitting of a lens supplied by an optical laboratory to an optometrist subject to GST?

Non-interpretative – other references see:

• GSTR 2006/9 – Goods and services tax :supplies
• GSTR 2001/8 – Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts

Generally, no. On our understanding, the fitting of a lens to a frame is normally part of the Quality Assurance process relating to the supply of the lens. As the fitting of a lens to a frame is not normally separately charged for, there is no consideration for the supply, and as such, the fitting service will not be subject to GST.

However, where there is a separate supply of a service of fitting lenses to spectacle frames, it will be subject to GST.