HSN Chapter 70: Glass, Mirrors & Glassware GST Rates 2026
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Simplified TWO-SLAB GST System Under GST 2.0:
Under GST 2.0 effective September 22, 2025 and continuing through 2026, Chapter 70 (glass and glassware) follows India's revolutionary TWO-SLAB taxation structure. Only two GST rates exist: 5% for handicraft and decorative glassware (supporting traditional artisans), and 18% for all industrial glass products including mirrors, glass sheets, bottles, and household glassware.
GST Rates for Chapter 70 (Current as of 2026) - ONLY 2 RATES:
- 🟢 Handicraft/Decorative Glass: 5% GST ↓ WAS 12%! (Vases, Statues, Artifacts)
- 🔴 Glass Mirrors (All Types): 18% GST (Framed/Unframed, Rear-view)
- 🔴 Glass Sheets & Float Glass: 18% GST (Construction/Industrial Use)
- 🔴 Glass Bottles & Containers: 18% GST (Jars, Flasks, Ampoules)
- 🔴 Household Glassware: 18% GST (Plates, Cups, Bowls, Drinkware)
- 🔴 Laboratory/Technical Glass: 18% GST (Scientific Equipment)
- 🔴 Glass Fibers & Woven Glass: 18% GST (Industrial Applications)
🎉 MAJOR RELIEF: Handicraft Glass Items at 5% GST!
- ✅ Decorative Glass Artifacts: 12% → 5% GST (58% tax reduction!)
- ✅ Glass Vases & Statues: Now 5% GST (supports artisans)
- ✅ Glass Jars (Decorative): 5% GST (handmade items)
- ✅ Votives & Ornaments: 5% GST (traditional glasswork)
- ✅ Policy Impact: Boosts Indian handicraft sector and artisan livelihoods
- ⚠️ Note: Industrial/household glass remains at 18% GST
⚠️ GST 2.0 Changes: What Stayed, What Changed
- ✅ Unchanged (18% GST): Glass mirrors, sheets, bottles, household glassware
- 🟢 REDUCED (12% → 5%): Handicraft/decorative glass artifacts
- ❌ 12% Slab Abolished: Only 5% or 18% GST now (two-slab system)
- 📊 Distinction Key: Handicraft (5%) vs Industrial/Household (18%)
HSN Chapter 70 encompasses glass and glassware including cullet and other waste and scrap of glass, glass in balls and rods, drawn glass and blown glass in sheets, cast glass and rolled glass in sheets, float glass and surface ground or polished glass in sheets, safety glass consisting of toughened or laminated glass, glass mirrors (including rear-view mirrors), multiple-walled insulating units of glass, glass envelopes for electric lamps and cathode-ray tubes, glassware for table, kitchen, toilet, office or indoor decoration, laboratory and pharmaceutical glass, clock and watch glasses, optical glass and elements of optical glass, signalling glassware, glass beads and imitation pearls, glass fibres and articles thereof including glass wool and woven fabrics.
Under GST 2.0 continuing through 2026, Chapter 70 follows India's TWO-SLAB approach with a MAJOR concession for handicraft sector: decorative and handicraft glass artifacts (vases, statues, ornamental items) attract concessional 5% GST (reduced from 12%) supporting traditional artisans and Make in India initiatives; ALL industrial and household glass products including mirrors, glass sheets, bottles, containers, tableware, and technical glass attract standard 18% GST. This structure balances artisan support with appropriate taxation on mass-produced glass items.
⚙️ GST 2026 Rate Structure for Chapter 70
🎯 TWO-SLAB GST Structure (Effective Sept 22, 2025) - ONLY 2 RATES!
SLAB 1: Handicraft & Decorative Glass - 5% GST:
- 🟢 5% GST: Glass artifacts, statues, vases (handmade/decorative) ↓ WAS 12%
- 🟢 5% GST: Glass jars, votives (artisan crafted)
- 🟢 5% GST: Decorative glassware (ornamental items)
- ✅ Policy: Support traditional Indian glasswork and handicraft artisans
SLAB 2: Industrial & Household Glass - 18% GST:
- 🔴 18% GST: Glass mirrors (all types - framed, unframed, rear-view)
- 🔴 18% GST: Glass sheets, float glass (construction/windows)
- 🔴 18% GST: Glass bottles, jars, containers (industrial packaging)
- 🔴 18% GST: Household glassware (plates, cups, bowls, tumblers)
- 🔴 18% GST: Laboratory/technical glass (scientific equipment)
- 🔴 18% GST: Glass fibers, insulation, woven glass (industrial use)
❌ 12% Slab ABOLISHED:
- Decorative glass: 12% → 5% GST ✅ (REDUCED!)
- No intermediate 12% rate anymore - only 5% or 18%
📊 Why This GST Structure?
- 🎨 Artisan Support (5%): Handicraft glass gets concessional rate to boost traditional sector
- 🏭 Industrial Standard (18%): Mass-produced glass appropriate taxation
- ⚖️ Clear Distinction: Handmade decorative (5%) vs factory-made (18%)
- ✅ Simplified System: Only 2 rates - easier compliance
- 🇮🇳 Make in India: Promotes traditional Indian glasswork exports
🔬 Glass in Specific Forms (HSN 7001-7002)
HSN 7001 - Cullet & Other Waste & Scrap of Glass
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7001 00 10 | Cullet and other waste and scrap of glass | 18% | Broken glass, glass scrap, recycling material |
| 7001 00 20 | Glass in the mass | 18% | Molten glass, bulk glass for manufacturing |
HSN 7002 - Glass in Balls, Rods or Tubes
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7002 10 00 | Balls | 18% | Glass balls, spheres for industrial use |
| 7002 20 00 | Rods | 18% | Glass rods for laboratory, technical use |
| 7002 31 00 | Tubes of fused quartz or other fused silica | 18% | Quartz tubes, scientific glass tubes |
| 7002 32 00 | Tubes of glass having linear coefficient of expansion not exceeding 5×10⁻⁶ per Kelvin | 18% | Borosilicate glass tubes (Pyrex-type) |
| 7002 39 00 | Other tubes | 18% | Standard glass tubes for various applications |
🪟 Glass Sheets (HSN 7003-7005)
HSN 7003 - Cast Glass & Rolled Glass (Sheets)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7003 12 00 | Coloured, opacified, flashed or enamelled sheets | 18% | Colored glass sheets, decorative glass panels |
| 7003 19 00 | Other sheets (non-wired) | 18% | Plain rolled glass sheets |
| 7003 20 00 | Wired sheets | 18% | Wire-reinforced glass, safety glass sheets |
| 7003 30 00 | Profiles | 18% | Glass profiles, shaped glass sections |
HSN 7004 - Drawn Glass & Blown Glass (Sheets)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7004 20 00 | Coloured, opacified, flashed or enamelled sheets | 18% | Colored drawn glass, decorative sheets |
| 7004 90 00 | Other sheets | 18% | Plain drawn/blown glass sheets |
HSN 7005 - Float Glass & Surface Ground/Polished Glass
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7005 10 10 | Float glass (clear, thickness ≤ 3.5 mm) | 18% | Thin float glass for windows |
| 7005 10 20 | Float glass (clear, thickness 3.5-4.5 mm) | 18% | Standard window glass |
| 7005 10 30 | Float glass (clear, thickness > 4.5 mm) | 18% | Thick glass for construction |
| 7005 21 00 | Coloured, opacified, flashed or enamelled (non-wired) | 18% | Colored float glass, tinted glass |
| 7005 29 00 | Other non-wired glass | 18% | Other flat glass sheets |
| 7005 30 00 | Wired glass | 18% | Wire-reinforced polished glass |
🪟 Float Glass & Window Glass - All 18% GST
- Standard float glass (all thicknesses) → 18% GST
- Tinted/colored glass → 18% GST
- No thickness-based differentiation in GST rates
- Used in construction, windows, facades
🛡️ Safety Glass (HSN 7007)
HSN 7007 - Safety Glass (Toughened/Laminated)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7007 11 00 | Toughened (tempered) safety glass (of size ≤ 1 m²) | 18% | Small tempered glass panels |
| 7007 19 00 | Other toughened (tempered) safety glass | 18% | Large tempered glass, building facades |
| 7007 21 00 | Laminated safety glass (of size ≤ 1 m²) | 18% | Small laminated glass panels |
| 7007 29 00 | Other laminated safety glass | 18% | Large laminated glass, automotive windshields |
🪞 GLASS MIRRORS (HSN 7009)
🪞 ALL Glass Mirrors at 18% GST
ALL types of glass mirrors including framed, unframed, and rear-view mirrors attract uniform 18% GST. No distinction based on size, frame, or use.
HSN 7009 - Glass Mirrors (Including Rear-View Mirrors)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7009 10 00 | Rear-view mirrors for vehicles | 18% | Car mirrors, bike mirrors, ORVM |
| 7009 91 00 | Unframed mirrors | 18% | Plain mirrors without frames |
| 7009 92 00 | Framed mirrors | 18% | Decorative mirrors, wall mirrors with frames |
🏢 Insulating Glass & Special Glass (HSN 7008, 7010-7011)
HSN 7008 - Multiple-Walled Insulating Units of Glass
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7008 00 00 | Multiple-walled insulating units of glass | 18% | Double-glazed windows, insulated glass panels |
HSN 7010 - Glass Envelopes (Lamp Bulbs, Cathode-Ray Tubes)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7010 10 00 | Ampoules | 18% | Glass ampoules for pharmaceuticals |
| 7010 20 00 | Stoppers, lids and other closures | 18% | Glass stoppers, bottle caps |
| 7010 90 10 | Carboys, bottles, jars (for transport/packing) | 18% | Glass bottles, jars for packaging |
| 7010 90 20 | Phials, vials | 18% | Small glass vials for medicines |
| 7010 90 90 | Other glass containers | 18% | Other glass packaging containers |
HSN 7011 - Glass Envelopes (Open, Bulbs, Tubes)
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7011 10 00 | For electric lighting | 18% | Glass bulb shells, lamp envelopes |
| 7011 20 00 | For cathode-ray tubes | 18% | TV tube glass, CRT glass |
| 7011 90 00 | Other | 18% | Other glass envelopes |
🍽️ HOUSEHOLD GLASSWARE (HSN 7013)
🍽️ Household Glassware at 18% GST
ALL household glassware including drinking glasses, plates, bowls, jars, and kitchen items attract uniform 18% GST under the two-slab system. Previously some items were at 12%, now all standardized at 18%.
HSN 7013 - Glassware for Table, Kitchen, Toilet, Office, Indoor Decoration
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7013 10 00 | Glassware of glass-ceramics | 18% | Glass-ceramic cookware, heat-resistant dishes |
| 7013 22 00 | Of lead crystal (stemware drinking glasses) | 18% | Crystal wine glasses, champagne flutes |
| 7013 28 00 | Other stemware drinking glasses | 18% | Regular wine glasses, goblets |
| 7013 33 00 | Of lead crystal (other drinking glasses) | 18% | Crystal tumblers, whiskey glasses |
| 7013 37 00 | Other drinking glasses (other than lead crystal) | 18% | Regular tumblers, water glasses, juice glasses |
| 7013 41 00 | Of lead crystal (table/kitchenware, other than glasses) | 18% | Crystal bowls, serving dishes, decanters |
| 7013 42 00 | Of glass-ceramics (table/kitchenware) | 18% | Glass-ceramic plates, bakeware |
| 7013 49 10 | Dishes, plates, cups, bowls | 18% | Glass plates, bowls, cups, saucers |
| 7013 49 20 | Jars | 18% | Glass storage jars, kitchen jars |
| 7013 49 90 | Other table/kitchenware | 18% | Other glassware for household use |
| 7013 91 00 | Of lead crystal (other glassware) | 18% | Crystal decorative items, vases (industrial) |
| 7013 99 10 | Vases | 5% ↓ WAS 12%! | Decorative glass vases (handicraft/handmade) |
| 7013 99 20 | Statuettes and other ornamental articles | 5% ↓ WAS 12%! | Glass statues, figurines, artifacts (handicraft) |
| 7013 99 90 | Other | 18% | Other glassware items |
🎨 MAJOR CHANGE: Decorative Glass at 5% GST!
| Product | OLD GST | NEW GST | Savings |
|---|---|---|---|
| Glass Vases (Handmade) | 12% | 5% | 58% reduction! |
| Glass Statues/Figurines | 12% | 5% | 58% reduction! |
| Ornamental Glass Artifacts | 12% | 5% | 58% reduction! |
₹100 glass vase: GST ₹12 → NOW ₹5 = ₹7 saved!
Policy: Supports Indian handicraft artisans and traditional glasswork sector!
🧪 Laboratory & Technical Glass (HSN 7017, 7020)
HSN 7017 - Laboratory, Hygienic or Pharmaceutical Glassware
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7017 10 00 | Of fused quartz or other fused silica | 18% | Quartz laboratory equipment |
| 7017 20 00 | Of other glass having linear coefficient of expansion not exceeding 5×10⁻⁶ per Kelvin | 18% | Borosilicate lab glassware (beakers, flasks) |
| 7017 90 00 | Other | 18% | Standard laboratory glassware |
HSN 7020 - Other Articles of Glass
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7020 00 10 | Glass inners for vacuum flasks or other vacuum vessels | 18% | Thermos flask glass liners |
| 7020 00 20 | Signalling glassware and optical elements (not optically worked) | 18% | Traffic signal lenses, indicator lights |
| 7020 00 30 | Glass beads, imitation pearls, imitation precious stones | 18% | Glass beads for jewelry, craft beads |
| 7020 00 90 | Other | 18% | Other glass articles |
🧵 Glass Fibers & Glass Wool (HSN 7019)
HSN 7019 - Glass Fibres & Articles Thereof
| HSN Code | Description | GST Rate (2026) | Products |
|---|---|---|---|
| 7019 11 00 | Chopped strands (≤50 mm length) | 18% | Short glass fiber strands |
| 7019 12 00 | Rovings | 18% | Continuous glass fiber rovings |
| 7019 19 00 | Other (slivers, yarns) | 18% | Glass fiber yarns, continuous filaments |
| 7019 31 00 | Mats | 18% | Glass fiber mats for insulation |
| 7019 32 00 | Thin sheets (voiles) | 18% | Glass fiber veils, tissue |
| 7019 39 00 | Other (webs, mattresses, boards, etc.) | 18% | Glass wool insulation, fiber boards |
| 7019 40 00 | Woven fabrics of rovings | 18% | Heavy glass fiber fabrics |
| 7019 51 00 | Woven fabrics (width ≤ 30 cm) | 18% | Narrow glass fiber tapes |
| 7019 52 00 | Woven fabrics (width > 30 cm, plain weave, ≤250 g/m²) | 18% | Light glass fiber cloth |
| 7019 59 00 | Other woven fabrics | 18% | Heavy glass fiber fabrics, composite materials |
| 7019 90 00 | Other | 18% | Other glass fiber products |
📋 GST 2026 Compliance Points for Chapter 70
🪞 Mirror & Glass Sheet Dealers
- ALL mirrors: Flat 18% GST
- Float glass sheets: 18% GST
- Safety glass: 18% GST
- No thickness-based differentiation
- ITC available on inputs
🍽️ Glassware Retailers
- Household glassware: 18% GST
- Drinking glasses, plates, bowls: 18%
- Glass bottles/jars: 18% GST
- No value-based slabs
- Uniform rate for all items
🎨 Handicraft Glass Dealers
- Decorative vases: 5% GST ✅
- Glass statues/figurines: 5% GST ✅
- Handmade ornaments: 5% GST ✅
- REDUCED from 12% to 5%
- Support for artisan sector
🏭 Industrial Glass Dealers
- Glass fibers: 18% GST
- Laboratory glassware: 18% GST
- Technical glass: 18% GST
- Glass wool insulation: 18% GST
- ITC available for B2B
🎯 GST 2026 Glass Sector Impact Analysis
TWO-SLAB System Impact on Glass Industry
- ✅ Simplified Compliance: Only 2 rates (5%, 18%) - super easy
- ✅ Artisan Boost: 5% on decorative glass supports traditional craftsmen
- ✅ Industrial Standard: 18% on mass-produced glass appropriate
- ✅ Mirror/Sheet Rate: Continues at 18% (no change)
- ✅ Household Glassware: Uniform 18% GST (no confusion)
- 🎉 Biggest Winner: Handicraft glass sector (12% → 5% = 58% reduction!)
Why Handicraft Glass Gets 5% GST?
- 🎨 Artisan Support: Promotes traditional Indian glasswork (Firozabad, Purdil, etc.)
- 🇮🇳 Make in India: Boosts domestic handicraft sector and exports
- 💼 Employment: Supports livelihoods of thousands of glass artisans
- 🏆 Heritage: Preserves centuries-old glass crafting traditions
- ⚖️ Distinction: Handmade decorative (5%) vs factory-made household (18%)
Key Distinction: Handicraft vs Industrial Glass
| Item | Type | GST Rate | Classification |
|---|---|---|---|
| Handmade glass vase | Handicraft/Decorative | 5% GST | HSN 7013 99 10 |
| Factory-made glass vase | Industrial/Household | 18% GST | HSN 7013 99 90 |
| Glass statue (artisan) | Handicraft | 5% GST | HSN 7013 99 20 |
| Drinking glass (tumbler) | Household | 18% GST | HSN 7013 37 00 |
⚠️ Important: Classification determines GST rate - ensure proper HSN code usage!
❓ Frequently Asked Questions (FAQs) - HSN Chapter 70
Answer: ALL glass mirrors attract UNIFORM 18% GST (HSN 7009).
This includes:
- 🪞 Framed mirrors → 18% GST
- 🪞 Unframed mirrors → 18% GST
- 🪞 Rear-view mirrors (vehicle) → 18% GST
- 🪞 Decorative wall mirrors → 18% GST
- 🪞 Bathroom mirrors → 18% GST
No size or value-based differentiation - all mirrors = 18% GST!
Answer: 12% slab ABOLISHED! Decorative handicraft glass NOW attracts 5% GST (reduced!).
MAJOR CHANGE (Effective Sept 22, 2025):
- ✅ OLD Rate: Decorative glass vases, statues = 12% GST
- ✅ NEW Rate: Handicraft glass artifacts = 5% GST
- 🎉 Impact: 58% GST reduction (12% → 5%)
- 💰 Savings: ₹100 vase → GST ₹12 → NOW ₹5 = ₹7 saved!
Policy: Support traditional Indian glasswork artisans!
Answer: Glass bottles, jars, and containers attract 18% GST (HSN 7010).
- 🫙 Glass bottles (all sizes) → 18% GST
- 🫙 Glass jars → 18% GST
- 🫙 Glass ampoules (pharma) → 18% GST
- 🫙 Glass vials → 18% GST
- 🫙 Glass packaging containers → 18% GST
Standard rate for industrial packaging glass products.
Answer: NO - Both glass and ceramic household items attract SAME 18% GST!
| Material | Product | GST Rate |
|---|---|---|
| Glass | Plates, bowls, cups | 18% GST |
| Ceramic | Plates, bowls, cups | 18% GST |
Uniform taxation for household tableware regardless of material!
Answer: ALL float glass and window glass attract 18% GST (HSN 7005).
- 🪟 Float glass (all thicknesses) → 18% GST
- 🪟 Clear glass sheets → 18% GST
- 🪟 Tinted glass → 18% GST
- 🪟 Colored glass sheets → 18% GST
No thickness-based differentiation - all flat glass = 18% GST!
Answer: Classification based on purpose and manufacturing method:
5% GST - Handicraft/Decorative Glass (HSN 7013 99 10/20):
- 🎨 Handmade/artisan-crafted items
- 🎨 Primarily decorative/ornamental use
- 🎨 Glass vases, statues, figurines, artifacts
- 🎨 Traditional glasswork techniques
18% GST - Household/Industrial Glass:
- 🏭 Factory/mass-produced items
- 🏭 Functional/utility purpose
- 🏭 Drinking glasses, plates, bowls, jars
- 🏭 Standard manufacturing processes
⚠️ Important: Consult GST expert for proper classification!
Answer: Glass fiber and glass wool attract 18% GST (HSN 7019).
- 🧵 Glass fiber strands → 18% GST
- 🧵 Glass wool insulation → 18% GST
- 🧵 Glass fiber fabrics → 18% GST
- 🧵 Glass fiber mats → 18% GST
- 🧵 Composite materials → 18% GST
Standard rate for industrial glass fiber products.
Answer: YES, registered builders/contractors can claim ITC with conditions:
ITC Available:
- ✅ On glass sheets (18% GST) - for construction projects
- ✅ On glass mirrors (18% GST) - for taxable services
- ✅ On safety glass (18% GST) - for building facades
ITC NOT Available:
- ❌ Construction of own immovable property
- ❌ Certain residential construction (affordable housing under notification)
Consult GST professional for project-specific eligibility!
Answer: To support Indian handicraft artisans and traditional glasswork sector.
Policy Rationale:
- 🎨 Artisan Livelihoods: Thousands of glass craftsmen in Firozabad, Purdil benefit
- 🇮🇳 Make in India: Promotes domestic handicraft production
- 🏆 Cultural Heritage: Preserves traditional glass crafting techniques
- 💼 Export Boost: Makes Indian glass artifacts competitive globally
- 📈 Employment: Supports skilled labor in handicraft sector
Impact: 58% GST reduction makes handicraft glass affordable and competitive!
Answer: ₹180 GST (18% rate).
Calculation:
- Mirror Price: ₹1,000
- GST (18%): ₹1,000 × 18% = ₹180
- Total Cost: ₹1,000 + ₹180 = ₹1,180
Same calculation applies to:
- Glass sheets (window glass)
- Safety glass (tempered/laminated)
- Household glassware
All at uniform 18% GST!
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