Glass HSN codes & GST rates in India
HSN (Harmonized System of Nomenclature) codes are the product classification numbers GST uses to fix the tax rate on every invoice. Glass and glassware live in Chapter 70. Dealers, fabricators and contractors must print the right HSN on tax invoices — a wrong code means a wrong rate, mismatched returns and ITC disputes for the buyer.
The short version: practically all building and architectural glass in India — float, toughened, laminated, mirrors, DGUs — is taxed at 18% GST. The September 2025 rate rationalisation left these headings at 18%; the new 5% slab applies only to specified handicraft and decorative glassware.
Glass & glassware HSN codes with GST rates (Chapter 70)
| HSN heading | What it covers (trade terms) | GST rate |
|---|---|---|
| 7003 | Cast or rolled glass — figured, patterned and wired glass sheets | 18% |
| 7004 | Drawn or blown glass in sheets (older process; small-pane and specialty glass) | 18% |
| 7005 | Float glass and surface-ground or polished glass — plain, tinted, reflective sheets | 18% |
| 7006 | Worked glass — edge-polished, beveled, drilled, engraved or enamelled, but not framed or toughened | 18% |
| 7007 | Safety glass — toughened (tempered) and laminated glass: partitions, doors, shower glass, railing glass | 18% |
| 7008 | Multiple-walled insulating units — DGUs, double- and triple-glazed sealed units | 18% |
| 7009 | Glass mirrors, framed or unframed, including rear-view mirrors | 18% |
| 7016 | Glass blocks, bricks, paving blocks, tiles, mosaic smallwares, leaded lights | 18% |
| 7020 | Other articles of glass not covered elsewhere — miscellaneous fabricated glass items | 18% |
Headings not shown here (7010 containers, 7013 table/kitchen glassware, 7018 beads and imitation pearls, etc.) are outside the building-glass trade; handcrafted decorative glassware under some of those headings attracts 5%.
Common trade items → HSN quick reference
What you call the product on the shop floor is not what the tariff calls it. This table maps everyday trade names to the heading most dealers invoice under. One rule covers most doubt: if the glass is toughened or laminated, it is 7007 — regardless of what it is used for.
| Trade item | HSN | Note |
|---|---|---|
| Toughened partition / door glass | 7007 | Toughened = safety glass, even when cut, drilled and polished |
| Shower enclosure / cubicle glass | 7007 | Almost always toughened, so 7007 |
| Laminated / acoustic / security glass | 7007 | Laminated safety glass sits with toughened in 7007 |
| Plain float glass sheet | 7005 | Clear, tinted or reflective — unworked sheets |
| Figured / patterned / wired glass | 7003 | Rolled glass with a pattern (e.g. karatachi, bajra) |
| Beveled or drilled annealed glass | 7006 | Worked but not toughened — e.g. edge-polished table tops |
| Mirror (plain, beveled or LED) | 7009 | Framed or unframed, both under 7009 |
| DGU window unit | 7008 | Classify the sealed unit as 7008, not its individual panes |
| Glass blocks / bricks | 7016 | Pressed or moulded construction glass |
| Glass shelves, cover plates, misc. articles | 7020 | Residual heading; simply worked flat glass may fall in 7006 |
Goods vs installation: how GST applies
Selling glass is a supply of goods; supplying and fixing it can be a works contract, which GST treats as a service. If your quotation covers material plus installation as a single price on immovable property (a partition fixed to the floor, a glazed facade), the whole thing is generally a works-contract service — typically taxed at 18%, with the HSN replaced by a service accounting code (SAC 9954 family).
Many dealers instead bill the glass as goods under its Chapter 70 heading at 18% and raise a separate invoice for installation labour as a service, also typically 18%. Since both commonly land at 18% today, the practical stakes are lower than they once were — but the classification still affects ITC, TDS and contract drafting, so structure it deliberately and confirm with your CA.
How many HSN digits do you need?
| Aggregate annual turnover | HSN digits required | Where |
|---|---|---|
| Up to ₹5 crore | 4 digits (e.g. 7007) | Mandatory on B2B invoices; optional for B2C |
| Above ₹5 crore | 6 digits (e.g. 700719) | Mandatory on all invoices |
| Exports / imports | 8 digits | Full tariff code on shipping documents |
Frequently asked questions
What is the HSN code for toughened glass?
Toughened (tempered) glass falls under HSN 7007, which covers safety glass — both toughened and laminated. It attracts 18% GST. Use 7007 for toughened partitions, doors, shower enclosure glass and railing glass, even when the panel is cut, drilled and edge-worked, because toughening determines the classification.
What is the GST rate on mirrors in India?
Glass mirrors, framed or unframed, fall under HSN 7009 and attract 18% GST. This covers plain silvered mirrors, beveled mirrors and LED mirrors sold as goods. The 18% rate continued unchanged through the September 2025 GST rate rationalisation. Verify at cbic.gov.in before invoicing.
Which HSN code applies to a DGU (double-glazed unit)?
A sealed double- or triple-glazed insulating unit falls under HSN 7008 (multiple-walled insulating units of glass) and attracts 18% GST. Classify the finished sealed unit under 7008 even though its individual panes would be 7005 or 7007 if sold separately.
Is GST on glass installation charged separately from the glass?
It depends on the contract. If you supply and fix glass as one works contract, the whole supply is generally treated as a service, typically at 18%. If glass is sold as goods (18%) and installation is billed separately, that service is also typically 18%. Structure matters — confirm with your CA.
Can I claim input tax credit (ITC) on glass bought for an office fit-out?
It depends. Section 17(5) of the CGST Act blocks ITC on goods and services used for constructing immovable property on your own account, which can catch fit-out glass. Movable items such as mirrors or furniture glass may still qualify. The treatment turns on facts — consult a CA before claiming.
Did the September 2025 GST changes affect glass rates?
Mostly no for building glass. The 56th GST Council (September 2025) moved Chapter 70 to a simpler structure: 18% for industrial and building glass, 5% for specified handicraft and decorative glassware. Float glass, toughened glass, mirrors and DGUs were already at 18% and stayed there.
How many HSN digits must appear on a glass invoice?
Businesses with aggregate turnover up to ₹5 crore must show 4-digit HSN codes on B2B invoices; above ₹5 crore, 6-digit codes are mandatory on all invoices. Exports and imports require the full 8-digit code. These thresholds come from CBIC notifications and are worth re-checking each year.
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