The glass hsn code depends on the type: float glass sheets are 7005, toughened and laminated safety glass is 7007, insulating double glazed units 7008 and mirrors 7009, all taxed at 18%. Glass bottles (7010) and glassware (7013) are also 18%.
The exceptions are small: loose glass beads are 5% and glass bangles are nil. This page lists the codes, explains toughened glass, shows a glass dealer's bill and covers glazing contracts. The construction hub is construction materials.
Glass: codes and GST rates
Item / HSN / GST- Float glass sheets, clear or tinted18%Plain sheet glass
- Toughened glass18%Tempered safety glass
- Laminated glass18%Safety glass
- Insulating glass units (double glazing)18%Multiple walled units
- Mirrors, framed or not18%Including vehicle mirrors
- Glass bottles and jars18%Containers
- Glassware for table and kitchen18%Tumblers, bowls
- Glass blocks and bricks18%Building glass
- Glass beads5%Loose beads
- Glass banglesNilExcept precious metal
- Glass wool and fibre18%Insulation
- Welding glass and filter plates18%Optical filters 9002
- Glass cleaner18%Cleaning preparation
Quick facts
Main headings
7005 float glass, 7007 safety glass, 7009 mirrorsGST rate
18% (9% CGST + 9% SGST)Lower rates
Glass beads 5%, glass bangles nilRate before the reform
18%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveCommon wrong code
7005 for toughened glass (that is 7007)
Glass hsn code and gst rate table
| Product | HSN | GST |
|---|---|---|
| Float glass, clear, tinted, reflective | 7005 | 18% |
| Toughened glass | 7007 19 | 18% |
| Laminated glass | 7007 29 | 18% |
| Vehicle windscreens | 7007 11 or 7007 21 | 18% |
| Double glazed units | 7008 | 18% |
| Mirror | 7009 91 or 7009 92 | 18% |
| Vehicle rear view mirror | 7009 10 | 18% |
| Glass bottles, jars | 7010 | 18% |
| Tumblers, bowls, glass dinnerware | 7013 | 18% |
| Glass blocks | 7016 | 18% |
| Glass beads | 7018 | 5% |
| Glass bangles | 7018 | Nil |
| Glass wool | 7019 | 18% |
Toughened glass hsn code
Toughened or tempered glass is safety glass under 7007, with 7007 11 for vehicles and 7007 19 for other uses such as doors, partitions and shower enclosures. Laminated glass is 7007 21 or 7007 29. Toughened glass screen guards for phones are also 7007; see mobile accessories.
Mirror hsn code and gst rate
Glass mirrors are 7009: 7009 10 for vehicle rear view mirrors, 7009 91 for unframed mirrors and 7009 92 for framed ones. All are 18%. A mirror fitted in a wooden frame stays in 7009 if the mirror gives the main character.
Glass bottle and glassware
Glass for packing and for the table are separate headings, though both are 18%. Glass bottles, jars and containers for packing are 7010 at 18%. Glass tumblers, bowls and kitchenware are 7013 at 18%. Ceramic tableware, by contrast, is 5%; see crockery.
Glass dealer's invoice
Glass dealer to a fabricator: Toughened glass 12 mm, HSN 7007 19, 240 sq ft, Rs 72,000. Mirror 5 mm, HSN 7009 91, 60 sq ft, Rs 9,000. Taxable value Rs 81,000. CGST 9% Rs 7,290. SGST 9% Rs 7,290. Total Rs 95,580.
Glazing work and aluminium windows
A glazier who supplies and fixes glass in a building makes a works contract under SAC 9954 at 18%. Glass fitted in aluminium windows sold as finished goods is part of the window under 7610; see aluminium.
Glass beads, bangles and welding glass
Loose glass beads are 7018 at 5%, and glass bangles (except of precious metal) are nil. Imitation pearls and stones of glass are 18%. Welding filter glass is billed under 7020 or 9002 at 18%. Glass cleaners are 3402 at 18%.
Glass gst rate for builders and fabricators
Glass fabricators buy float glass at 18%, toughen or laminate it and sell at 18%, so credit flows. Toughening a customer's glass for a fee is job work at 18%. A builder fitting glass in flats sold at 1% or 5% cannot take credit, and an office owner glazing its own building cannot take credit for goods that become part of the building.
Glass codes on this page give the usual reading of Chapter 70. The type of glass and how it is supplied decide the line, so match the product to the GST portal entry and ask a GST practitioner or chartered accountant about glazing contracts.
Frequently asked questions
What GST rate applies to glass?
Float glass, toughened glass, mirrors, bottles and glassware are taxed at 18%. Glass beads are 5% and glass bangles nil.
What is the toughened glass hsn code?
Toughened glass is 7007 19, at 18%.
What is the mirror hsn code?
Mirrors are 7009, at 18%.
What is the 7005 hsn code?
7005 is float glass and polished sheet glass, at 18%.
What is the glass bottle hsn code?
Glass bottles and jars are 7010, at 18%.