--- title: "HSN Code for Decorative Glass Items | HSN 69120040 GST Rate" description: "Find HSN and GST Rates for 69120040 related to Decorative Glass Items with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-69120040/" --- # HSN Code 69120040: Decorative Glass Items - [Section 13: Guide to HSN Section 13](https://busy.in/hsn/section-13/) - [Chapter 69: Ceramic Products](https://busy.in/hsn/chapter-69/) - [Sub-chapter 6912: Ceramic household items](https://busy.in/hsn/sub-chapter-6912/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china : Clay articles | 6% | 6% | 12% | 0% | ## Frequently asked questions ### What products are classified under HSN 69120040 ? It includes Other Lead Glassware and Articles ### How much GST applies to Decorative Glass Items? Under HSN 69120040, Decorative Glass Items attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Decorative Glass Items? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does packaging or labelling change the GST for Decorative Glass Items? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ### Any common misclassification issue with Decorative Glass Items? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Decorative Glass Items is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Decorative Glass Items; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Decorative Glass Items? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ## India's trade performance: HSN Code 69120040 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹94 Cr (+12.54% YoY) — 0.0026% of India's total exports - Imports: ₹3 Cr (+54.50% YoY) — 0.0001% of India's total imports - Trade balance: ₹91 Cr (Surplus); surplus rank #1670 of 12657 HSN codes - Share of Sub-Chapter 6912: 31.60% of its exports; import side 2.43% - Rank within Sub-Chapter 6912: #1 of 5 by export value; import-side #5 ### Key metrics - Export CAGR: 21.82% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2733 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +65.97% in FY 2021-22 - Contribution to Sub-Ch. 6912: 31.60% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 69120040 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 6912 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 6912 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 28.74 | 0.0013% | — | 11.50% | 3.58 | 0.0001% | — | 2.53% | +25.16 | #3629 | | FY 2019-20 | 31.51 | 0.0014% | +9.64% | 25.06% | 1.99 | 0.0001% | −44.41% | 1.81% | +29.52 | #3533 | | FY 2020-21 | 31.91 | 0.0015% | +1.27% | 23.72% | 1.23 | 0.0000% | −38.19% | 1.61% | +30.68 | #3566 | | FY 2021-22 | 52.96 | 0.0017% | +65.97% | 26.24% | 2.16 | 0.0000% | +75.61% | 1.85% | +50.80 | #3290 | | FY 2022-23 | 65.90 | 0.0018% | +24.43% | 29.23% | 3.27 | 0.0001% | +51.39% | 2.21% | +62.63 | #3110 | | FY 2023-24 | 83.48 | 0.0023% | +26.68% | 32.59% | 2.22 | 0.0000% | −32.11% | 1.50% | +81.26 | #2820 | | FY 2024-25 | 93.95 | 0.0026% | +12.54% | 31.60% | 3.43 | 0.0001% | +54.50% | 2.43% | +90.52 | #2733 | - CAGR (7-year): exports 21.82%/yr, imports -0.71%/yr (consistently Surplus) ## Key trade insights: HSN Code 69120040 export-import analysis ### Consistent export growth: 21.82% CAGR over 7 years India's exports under HSN Code 69120040 have grown at a compound annual rate of 21.82% over 7 fiscal years, rising from ₹28.74 Crore in FY 2018-19 to ₹93.95 Crore in FY 2024-25. ### HSN Code 69120040 ranked #2733 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 69120040 ranks #2733 out of 12657 HSN codes by total export value. Within Sub-Chapter 6912, it ranks #1 of 5. By trade surplus, it ranks #1670 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 69120040 exports The strongest single-year export movement for HSN Code 69120040 was recorded in FY 2021-22, when exports surged by 65.97% over the prior year. ### India maintains a trade surplus of ₹90.52 Crore in HSN Code 69120040 goods In FY 2024-25, India's exports of ₹93.95 Cr exceeded imports of ₹3.43 Cr, resulting in a trade surplus of ₹90.52 Crore — ranking #1670 of 12657 by surplus magnitude. ### Import growth of -0.71% CAGR signals stable import dependency for Decorative Glass Items India's imports under HSN Code 69120040 have grown at -0.71% CAGR, reaching ₹3.43 Crore in FY 2024-25. ### HSN Code 69120040 contributes 31.60% of Sub-Chapter 6912 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 6912, HSN Code 69120040 ranks #1 by export value — accounting for 31.60% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.43% share (rank #5). ## Related HSN Codes in Sub-Chapter 6912 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 69120040: Decorative Glass Items (this hsn code) | ₹94 Cr | | #2 | [HSN Code 69120090: Miscellaneous Glass Tableware](https://busy.in/hsn/hsn-69120090/) | ₹93 Cr | | #3 | [HSN Code 69120010: Glassware for Table, Kitchen, and Household Use](https://busy.in/hsn/hsn-69120010/) | ₹65 Cr | | #4 | [HSN Code 69120020: Glass Tableware for Serving and Dining](https://busy.in/hsn/hsn-69120020/) | ₹46 Cr | | #5 | [HSN Code 69120030: Glass Kitchenware and Containers](https://busy.in/hsn/hsn-69120030/) | < ₹1 Crore |