HSN Code for Glass with GST Rate 2026: Float, Toughened & Mirror

Glass and glassware are classified in Chapter 70 of the HSN. The codes most businesses need are 7005 for float and plain sheet glass, 7007 for toughened and laminated safety glass, 7009 for mirrors, 7010 for glass bottles and jars, and 7013 for tumblers, crockery and decorative glassware. All of these attract 18% GST under Schedule II of Notification 9/2025-Central Tax (Rate). A few glass items are at 5%: cullet and glass scrap (7001), glasses for corrective spectacles (7015 10), glass beads (7018) and lamp chimneys and globes (7020). Glass bangles are exempt.

This page gives the 8-digit code for each type of glass a dealer, processor, contractor or importer handles, shows how to decide between 7005, 7006 and 7007 when the glass has been cut, drilled or toughened, explains what changed on 22 September 2025, and covers the GST questions glass businesses actually face: breakage, installation work, credit on bottles, solar glass, units on the invoice and e-way bills.

HSN codes and GST rates for glass

Search any glass item in the box above to see the matching notification entry. The 5% and exempt entries are narrow: they cover only the goods named. A decorative glass lamp shade is not a "glass chimney for lamps and lanterns", and glass beads sewn into a finished garment follow the garment.

Several websites and AI answers still show 28% for float glass, toughened glass and mirrors, or 18% for glass beads, or 5% for "handicraft" glass vases. None of these match the current notifications. No glass item is at 28% after 21 September 2025, glass beads are at 5% under Schedule I, S. No. 408, and vases and decorative glassware of heading 7013 are in Schedule II, S. No. 252, at 18%. There is no separate 5% entry for handmade glassware.

8-digit HSN codes for sheet glass

Sheet glass is where most coding errors happen, because 7003, 7004 and 7005 each split by layer, colour and wiring, and then by tinted or not. The tariff structure for float glass, the most traded type, is:

Plain clear float glass with no coating, the kind used in ordinary windows, table tops and cabinets, is 7005 29 90. A lot of billing software and several websites put clear float under 7005 10 90, which is meant for coated glass. The rate is the same 18%, so the tax does not change, but the code on the invoice and the e-way bill should describe what is actually being sold, and an importer filing a bill of entry will be asked about it.

The same tinted/other split runs through the other sheet headings:

• 7003 cast and rolled glass: 7003 12 (coloured, opacified, flashed or with a layer), 7003 19 (other non-wired), 7003 20 (wired sheets) and 7003 30 (profiles). Figured and patterned glass used for bathroom windows and partitions is usually rolled glass under 7003.
• 7004 drawn and blown glass: 7004 20 (coloured, opacified, flashed or with a layer) and 7004 90 (other). Drawn sheet glass is now rare in India; most sheet glass in the market is float.

All of these are 18%. The 8-digit detail matters for imports, exports and e-invoices, and for businesses with turnover above ₹5 crore who must report at least 6 digits in GSTR-1.

7005, 7006 or 7007: cut, processed and toughened glass

A glass processor buys float glass under 7005 and sells it after cutting, polishing, drilling or toughening. The heading moves with the work done, and the test comes from the heading texts themselves:

1. Only cut to size (rectangles or squares): stays in 7003, 7004 or 7005, because those headings cover glass "not otherwise worked" and cutting to a rectangular shape does not change that. A dealer who cuts jumbo sheets into window sizes still bills 7005.
2. Edge-worked, bevelled, drilled, notched, bent, engraved, etched, sandblasted, frosted or enamelled: moves to 7006 00 00, provided it is not framed or fitted with other materials. A glass shelf with polished edges and holes for brackets, a bevelled table top or a frosted partition panel is 7006.
3. Toughened or laminated: moves to 7007, whatever processing came first. Toughened glass is always drilled and edged before tempering, but the safety-glass heading is more specific and wins.
4. Two or more panes sealed with a spacer: 7008 (insulating units), even when each pane is toughened.
5. Silvered or coated to reflect as a mirror: 7009.
6. Fixed in a frame of aluminium, uPVC, wood or steel: usually no longer Chapter 70. A finished aluminium window or door with glass is 7610 10 00, a uPVC window is 3925 20, a wooden window is 4418. All are 18%, but the code follows the frame.

Within 7007, the codes are:

A windshield sold by a car-parts shop remains 7007 21 90, not 8708 (vehicle parts), because the Section XVII notes exclude safety glass of heading 7007 from vehicle parts. The same applies to rear-view mirrors, which stay at 7009 10. Both are 18%, so the effect is on the code, not on the tax.

Tempered glass screen guards for mobile phones are commonly billed under 7007 19 00 at 18%. Plastic screen guards are 3919 or 3926, also at 18%.

Mirrors: HSN 7009

Older rate tables show 12% for ornamental framed mirrors. That concession sat in the 12% schedule, which was removed on 22 September 2025, and Notification 9/2025 lists all glass mirrors "whether or not framed" at 18%. A mirror fitted into a bathroom cabinet or dressing table follows the furniture under Chapter 94. Mirrors of base metal (steel mirrors) are 8306 and optical mirrors are 9001 or 9002, not 7009.

Glass bottles, jars and containers: HSN 7010

Heading 7010 is for containers of a kind used to pack or carry goods. A glass water bottle or storage jar sold for household use, the kind sold in a kitchenware shop, is usually table or kitchen glassware under 7013, also at 18%. Laboratory reagent bottles and pharmaceutical glassware sold as equipment go to 7017.

Glass bottles are now taxed higher than many of the goods packed in them. Medicines, pickles, jams, ghee and fruit juices are mostly at 5%. A packer who buys bottles at 18% and sells the filled product at 5% builds up input tax credit. If credit accumulates because the tax on inputs is higher than on output, a refund of the unused credit is possible under Section 54(3) and Rule 89(5) as an inverted duty structure, subject to the restrictions on items notified as ineligible.

Glassware for table, kitchen and decoration: HSN 7013

Glass tableware is now taxed well above other tableware. Ceramic and porcelain tableware and kitchenware (6911, 6912) and steel utensils (7323) are at 5% under Schedule I, S. No. 403, 404 and 416, while glass plates, bowls and tumblers stay at 18%. A dinner set that mixes opal glass and ceramic pieces in one pack for one price is a mixed supply, taxed at the highest rate among the items, so the whole set goes at 18%. Sold as separately priced items on one invoice, each line takes its own rate. Opalware is glass, not ceramic, and stays in 7013 even though it looks like porcelain. A vacuum flask is 9617, at 18%.

Glass items taxed at 5% or exempt

Only four glass entries sit in Schedule I (5%) of Notification 9/2025, and one in the exemption list:

• S. No. 406, 7001: cullet and glass scrap at 5%. Broken glass sold by a processor, a scrap dealer or a bottle collector to a glass factory. The rate on scrap is lower than on finished glass, so a processor selling offcuts at 5% and finished glass at 18% must keep the two lines separate.
• S. No. 407, 7015 10: glasses for corrective spectacles and flint buttons at 5%. These are the ophthalmic blanks from which lenses are made. Finished spectacle lenses (9001) and corrective spectacles (9004) are also at 5%. Sunglass glass (7015 90 20) and non-corrective sunglasses (9004) are at 18%.
• S. No. 408, 7018: glass beads at 5%. Loose beads for jewellery making, embroidery and craft. Zari and embroidery articles that use glass beads are at 5% under S. No. 373. Imitation pearls and stones of glass, and imitation jewellery, are at 18% or at the jewellery rate, depending on what is sold.
• S. No. 409, 7020: globes for lamps and lanterns, founts for kerosene wick lamps and glass chimneys at 5%. The hurricane lantern itself and its glass chimney sold as a lantern part are also at 5% under S. No. 495 (9405). A glass shade for an electric light fitting is a luminaire part under 9405 91 00 at 18%.
• Exempt, S. No. 153 of Notification 10/2025: glass bangles, except those made of precious metals. The exemption is for bangles of glass; lac, plastic and metal bangles have their own entries.

Glass fibre, glass wool and other glass articles

Glass fibre (fibreglass) and articles of it fall under 7019 at 18%: chopped strands (7019 11), rovings (7019 12), yarn (7019 13), mats (7019 14 and 7019 15), woven fabrics (7019 61 to 7019 69) and glass wool used for thermal and acoustic insulation (7019 80 00). Fibreglass-reinforced plastic sheets and FRP products are classified as plastics, not here. Glass-fibre reinforced gypsum board is at 5% under S. No. 292, which lists specified boards made from alternative materials.

Laboratory glassware (7017) covers beakers, flasks, test tubes, petri dishes, pipettes and burettes, whether or not graduated, at 18%. Glass blocks and bricks for walls and floors, and glass mosaic tiles, are 7016 at 18%. Heading 7020 is the residual heading for glass articles not covered elsewhere, such as glass art ware and industrial glass parts, at 18% unless they are the named lamp items at 5%.

What changed for glass on 22 September 2025

The 12% slab was removed in the GST 2.0 reform, and each 12% entry went either to 5% or to 18%. For glass, the spectacle and lamp items went down to 5%, while the handicraft-type glass items did not get a 5% entry and now fall in the general 18% entries for their headings. A seller of decorative glass who carried on billing at 12% after 21 September 2025 has short-paid 6% on every invoice and should correct it through the next return.

Before that, most sheet and safety glass, mirrors and other glass articles started GST at 28% on 1 July 2017 and moved to 18% from 15 November 2017. Containers, glassware for table and kitchen and laboratory glassware were at 18% from the start. If an older invoice or an audit query refers to 28%, it relates to supplies in that first period.

Glass in construction: supply, installation and works contracts

Glass for buildings is often sold with fitting, and the tax depends on what is supplied:

• Glass sold without installation: goods at 18% under the relevant Chapter 70 code.
• Glass supplied and installed by the seller at the customer's site, where the glass is the main item and fitting is incidental: a composite supply of goods with installation, taxed at the rate of the glass, 18%.
• Facade glazing, structural glazing, glass railings and partitions fixed into a building: these become part of immovable property and are a works contract under SAC 9954, at 18%. Glazing services on their own are SAC 995471, also at 18%.
• Aluminium or uPVC windows and doors with glass: goods under 7610 or 3925 at 18% if sold as products; a works contract at 18% if fabricated and fixed on site.

The rate is 18% in each case, so the classification matters mostly for the code, the place of supply and input tax credit. Glass bought for constructing one's own building, an office, factory shed or showroom, is blocked from credit under Section 17(5)(c) and (d), except where it goes into plant and machinery. A contractor who installs glass as part of an outward works contract can claim credit on the glass, because the credit is used for a taxable outward supply. See our SAC code for construction services page for the works contract rules.

Solar glass

Toughened low-iron glass used in solar modules is safety glass under 7007 19 00, and glass with an anti-reflective coating may also be described under 7005 10 before toughening. Schedule I, S. No. 437 of Notification 9/2025 covers solar power-based devices "and parts for their manufacture" at 5%. Whether a particular solar glass sheet qualifies as a part for the manufacture of those devices, rather than general safety glass at 18%, depends on facts such as how it is made, sold and certified, and has been argued before advance ruling authorities. A seller planning to charge 5% on solar glass should hold the module maker's declaration and, where the amounts are large, get a written opinion or an advance ruling first. Charging 18% and later finding 5% was correct is safer than the reverse, because short payment carries interest and penalty.

Worked example: a glass dealer's invoice

A Delhi glass processor supplies a contractor in Delhi. Same state, so CGST and SGST apply.

Taxable value ₹84,000. GST ₹14,600, shown as CGST ₹7,300 and SGST ₹7,300. Invoice total ₹98,600. The goods value is above ₹50,000, so an e-way bill is needed before the truck leaves.

If the same goods go to a contractor in Uttar Pradesh, the GST is the same ₹14,600 but charged as IGST. Charging CGST and SGST on an inter-state sale does not count as payment of IGST; the supplier has to pay IGST again and claim a refund of the wrong tax under Section 77.

Breakage, shortage and damaged glass

Breakage is part of the glass trade, and it has GST consequences that many dealers miss:

• Glass broken in the godown or during processing: input tax credit on goods lost, stolen, destroyed or written off has to be reversed under Section 17(5)(h). Normal processing wastage that is part of making the final product is treated differently from stock destroyed by accident, so record the reason.
• Broken glass sold as cullet: the scrap is sold at 5% under 7001. If broken glass is sold, the dealer has a taxable outward supply of scrap, and the credit question should be settled for the quantity actually lost rather than the quantity sold as scrap.
• Glass broken in transit: if the buyer rejects broken sheets, the supplier issues a credit note under Section 34 for the rejected quantity, within the time limit, and the buyer reverses the matching credit.
• Insurance claims: an insurance payout for broken glass is not a supply and carries no GST, but the credit on the destroyed goods still has to be reversed.

Units, invoices and returns for glass

Every invoice and GSTR-1 HSN summary needs a unit quantity code (UQC). Common ones for glass:

• SQM (square metres) for sheet, float, toughened and laminated glass.
• NOS (numbers) or PCS for mirrors, bottles, glassware and chimneys.
• KGS for cullet, glass fibre and glass wool.
• SET for glassware sold in sets.

Glass trade often prices in square feet, but SQM is the GST unit. Convert on the invoice (1 SQM is about 10.764 sq ft) or show both, with SQM in the UQC field. Businesses with turnover up to ₹5 crore report 4-digit HSN in GSTR-1; above ₹5 crore, 6 digits. E-invoicing applies above the notified turnover threshold. Using 8 digits throughout avoids rework when the business grows and is needed anyway for imports and exports.

Importing and exporting glass

Imports pay IGST at the same rate as domestic sales, 18% for most glass, plus basic customs duty and the social welfare surcharge under the customs tariff. Float glass, toughened glass and certain glass fibre products have been subject to anti-dumping duty investigations and orders against specific countries, so check the current customs and anti-dumping notifications for the 8-digit code and country before placing an order. The IGST paid at customs can be claimed as input tax credit.

Exports of glass, glassware, bottles and beads are zero-rated. An exporter can ship under a Letter of Undertaking (LUT) without paying IGST and claim a refund of accumulated credit, or pay IGST and claim a refund of that tax. The 8-digit code on the shipping bill must match the code on the GST invoice; a mismatch is a common reason for refund delays.

E-way bills for glass

Glass moves in heavy, fragile loads, and deliveries are often split:

• An e-way bill is required when the consignment value is above ₹50,000 (state limits for movement within some states differ).
• When one order is delivered in several trucks, each truck needs its own e-way bill against its own invoice or delivery challan.
• Glass sent to a toughening plant or processor for job work moves on a delivery challan and needs an e-way bill above the limit, whatever the value of the job work charge.
• The HSN code on the e-way bill should match the invoice. Float glass sent out as 7005 and returned toughened should come back as 7007 on the processor's documents.

Common mistakes in GST on glass

Charging 28% from old rate charts

Some software and websites still carry the 1 July 2017 rates. No glass item is at 28% now. Over-charging GST is not a refund the customer can easily get back, and it puts the seller's price out of line with competitors.

Clear float glass billed as coated glass

Plain clear float glass is 7005 29 90, not 7005 10 90. Same rate, but the wrong code on imports, exports and e-invoices invites questions.

Processed glass left in 7005

Glass that has been edge-polished, drilled or frosted is 7006, and toughened glass is 7007. Keep the item master for raw stock and processed stock separate.

Decorative glass still at 12%

Ornamental framed mirrors, glass statues and art ware moved to 18%. There is no 5% handicraft entry for these.

Lamp chimneys and spectacle glass still at 12% or 18%

Both are 5% from 22 September 2025. Over-charging customers in these trades is common because the items sit in a chapter where almost everything else is 18%.

Credit claimed on glass for one's own building

Glass for constructing one's own office, showroom or factory shed is blocked under Section 17(5). Glass for a works contract supplied to a client is not blocked.

Glass billed to the wrong state's GSTIN

For contractors with several registrations, glass for a site must be billed to the GSTIN of the state where the site is.

GST registration for glass businesses

A glass dealer or processor must register once turnover crosses ₹40 lakh a year for goods (₹20 lakh in some special category states). Selling to another state requires registration from the first sale, and most glass buyers, contractors, builders and fabricators, want a tax invoice so they can claim credit. A small dealer can opt for the composition scheme at 1% of turnover if turnover is up to ₹1.5 crore and all sales are within the state, but composition dealers cannot issue tax invoices or collect GST, which puts them at a disadvantage with business buyers. Our GST registration service handles the application, and our tax consultants help glass dealers, processors and contractors with classification, credit, refunds and returns. To check any other product, use the HSN code finder or the GST rate finder.

Official sources: CBIC rate notifications (Notification 9/2025-Central Tax (Rate), Schedule I, S. No. 406 to 409, Schedule II, S. No. 242 to 259; Notification 10/2025-Central Tax (Rate), S. No. 153) · GST portal: Search HSN Code.