Headings in HSN Chapter 70
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 7001 | Cullet and other waste and scrap of glass, excluding glass from cathode-ray tubes other activated glass of heading 8549; glass the mass | 5% | 5% / 10% | 3 |
| 7002 | Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked | 18% | 10% | 6 |
| 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 | 18% | 10% | 8 |
| 7004 | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 18% | 10% | 8 |
| 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 | 18% | 10% | 8 |
| 7006 | Glass of heading no. 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, not framed or fitted with other materials | 18% | 10% | 1 |
| 7007 | Safety glass, consisting of toughened (tempered) or laminated glass | 18% | 15% | 5 |
| 7008 | Multiple-walled insulating units of glass | 18% | 10% | 3 |
| 7009 | Glass mirrors, whether or not framed, including rear-view mirrors | 18% | 15% | 4 |
| 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… | 18% | 10% | 3 |
| 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 | 18% | 10% | 6 |
| 7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) | 18% | 20% | 10 |
| 7014 | Signalling glassware and optical elements of glass (other than those of heading 7012.5), not optically worked | 18% | 10% | 2 |
| 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… | 5% / 18% | 5% / 10% | 6 |
| 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… | 18% | 10% | 2 |
| 7017 | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated | 18% | 10% | 6 |
| 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… | 5% / 18% | 10% / 20% | 6 |
| 7019 | Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) | 18% | 10% | 17 |
| 7020 | Other articles of glass | 5% / 18% | 10% | 6 |
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position or speak to our CA team before you act on it.