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Glass is classified under HSN Chapter 70. GST as on 26 October 2026: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Glass?
GST on Glass as on 26 October 2026: Nil, 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
Changed with GST 2.0 (22 September 2025): 12% → 5% (701510). Many rate charts online still show the old rate. All GST 2.0 rate changes.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| 5% | 5% | 7001 | If you sell broken glass (cullet) or other glass waste and scrap, GST is 5%. | 9/2025-CT(R), entry 406 |
| 18% | 18% | 7002 | If you sell unworked glass in balls, rods or tubes (not microspheres of heading 7018), GST is 18%. | 9/2025-CT(R), entry 242 |
| 18% | 18% | 7003 | If you sell cast or rolled glass in sheets or profiles, with or without an absorbent or reflecting layer but not otherwise worked, GST is 18%. | 9/2025-CT(R), entry 243 |
| 18% | 18% | 7004 | If you sell drawn or blown glass in sheets, with or without an absorbent or reflecting layer but not otherwise worked, GST is 18%. | 9/2025-CT(R), entry 244 |
| 18% | 18% | 7005 | If you sell float glass or surface ground or polished glass in sheets, not otherwise worked, GST is 18%. | 9/2025-CT(R), entry 245 |
| 18% | 18% | 70060000 | If you sell sheet glass of heading 7003, 7004 or 7005 that is bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed, GST is 18%. | 9/2025-CT(R), entry 246 |
| 18% | 18% | 7007 | If you sell safety glass, that is toughened (tempered) or laminated glass, GST is 18%. | 9/2025-CT(R), entry 247 |
| 18% | 18% | 7008 | If you sell multi-walled insulating glass units, GST is 18%. | 9/2025-CT(R), entry 248 |
| 18% | 18% | 7009 | If you sell glass mirrors, framed or not, including rear-view mirrors, GST is 18%. | 9/2025-CT(R), entry 249 |
| 18% | 18% | 7010 | If you sell glass bottles, jars, flasks, phials, ampoules and other glass containers for carrying or packing goods, glass preserving jars, or glass stoppers, lids and closures, GST is 18%. | 9/2025-CT(R), entry 250 |
| 18% | 18% | 7011 | If you sell open glass envelopes (including bulbs and tubes) and their glass parts, without fittings, for electric lamps, light sources or cathode ray tubes, GST is 18%. | 9/2025-CT(R), entry 251 |
| 18% | 18% | 7013 | If you sell glassware for the table, kitchen, bathroom, office or indoor decoration (other than heading 7010 or 7018 goods), GST is 18%. | 9/2025-CT(R), entry 252 |
11 more entries, and the rate on any past date, in the free app.
GST rate on Glass since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | Nil, 5%, 12%, 18% or 28% |
| 15 November 2017 | 21 September 2025 | Nil, 5%, 12% or 18% |
| 22 September 2025 | today | Nil, 5% or 18% |
The GST rate on Glass is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
70 Glass and glassware
Headings in Chapter 70
| Code | Description (as in the tariff) |
|---|---|
7001 | Cullet and other waste and scrap of glass, excluding glass from cathode-ray tubes or other activated glass of heading 8549, glass in the mass |
7002 | Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked |
7003 | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
7004 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked |
7005 | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked |
7006 | Glass of heading 7003, 7004 or 7005, bent, edge worked, engraved, drilled, enameled or otherwise worked, but not framed or fitted with other materials |
7007 | Safety glass, consisting of toughened (tempered) or laminated glass |
7008 | Multiple-walled insulating units of glass |
7009 | Glass mirrors, whether or not framed, including rear-view mirrors |
7010 | Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods, preserving jars of glass, stoppers, lids and other closures, of glass |
7011 | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode-ray tubes or the like |
7012 | Omitted |
7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) |
7014 | Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked |
7015 | Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like; not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses |
7016 | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms |
7017 | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated |
7018 | Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery, glass eyes other than prosthetic articles, statuettes and other ornaments of lamp-worked glass, other than imitation jewellery, glass microspheres not exceeding 1 mm in diameter |
7019 | Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) |
7020 | Other articles of glass |
7051 | Lettuce |
7052 | Chicory |
7095 | Mushrooms and truffles |
See all codes on the Chapter 70 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Plastic
39 - Paper
4802 - Books
4901 - Notebooks (Register)
4820 - Pens
9608 - Pencils
9609 - Soap
3401 - Shampoo
3305 - Toothpaste
3306 - Cosmetics (Makeup)
3304 - Perfume (Scent)
3303 - Agarbatti (incense sticks)
3307
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
