---
title: "HSN Code for Tempered and Laminated Glass | HSN 70023100 GST Rate"
description: "Find HSN and GST Rates for 70023100 related to Tempered and Laminated Glass with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-70023100/"
---

# HSN Code 70023100: Tempered and Laminated Glass

- [Section 13: Guide to HSN Section 13](https://busy.in/hsn/section-13/)
- [Chapter 70: Glass & Glassware](https://busy.in/hsn/chapter-70/)
- [Sub-chapter 7002: Dried vegetables](https://busy.in/hsn/sub-chapter-7002/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Tubes : Of fused quartz or other fused silica | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 70023100 ?

It includes Non-Wired Tinted Glass Sheets

### Do e‑way bill and e‑invoice apply for Tempered and Laminated Glass?

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.

### How should mixed supplies be billed when Tempered and Laminated Glass is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tempered and Laminated Glass; Nil for exempt items if applicable).

### Any common misclassification issue with Tempered and Laminated Glass?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### How much GST applies to Tempered and Laminated Glass?

Under HSN 70023100, Tempered and Laminated Glass attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Tempered and Laminated Glass?

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.

## India's trade performance: HSN Code 70023100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total exports
- Imports: ₹119 Cr (−7.68% YoY) — 0.0020% of India's total imports
- Trade balance: −₹119 Cr (Deficit); surplus rank #10928 of 12657 HSN codes
- Share of Sub-Chapter 7002: 0.12% of its exports; import side 13.10%
- Rank within Sub-Chapter 7002: #5 of 6 by export value; import-side #3

### Key metrics

- Export CAGR: -20.63% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9162 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +62.50% in FY 2021-22
- Contribution to Sub-Ch. 7002: 0.12% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 70023100

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. 7002 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7002 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.28 | 0.0001% | — | 2.96% | 53.52 | 0.0015% | — | 4.08% | −52.24 | #7391 |
| FY 2019-20 | 1.85 | 0.0001% | +44.53% | 1.86% | 44.22 | 0.0013% | −17.38% | 5.49% | −42.37 | #7014 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −74.05% | 0.19% | 143.11 | 0.0049% | +223.63% | 15.40% | −142.63 | #8257 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +62.50% | 0.28% | 220.82 | 0.0048% | +54.30% | 16.85% | −220.04 | #8209 |
| FY 2022-23 | 1.00 | 0.0000% | +28.21% | 0.37% | 199.19 | 0.0035% | −9.80% | 12.48% | −198.19 | #8100 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −68.00% | 0.14% | 128.73 | 0.0023% | −35.37% | 10.30% | −128.41 | #9139 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | 0.00% | 0.12% | 118.84 | 0.0020% | −7.68% | 13.10% | −118.52 | #9162 |

- CAGR (7-year): exports -20.63%/yr, imports 14.22%/yr (consistently Deficit)

## Key trade insights: HSN Code 70023100 export-import analysis

### Export decline: -20.63% CAGR over 7 years

India's exports under HSN Code 70023100 have declined at a compound annual rate of -20.63% over 7 fiscal years, falling from ₹1.28 Crore in FY 2018-19 to ₹0.32 Crore in FY 2024-25.

### HSN Code 70023100 ranked #9162 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 70023100 ranks #9162 out of 12657 HSN codes by total export value. Within Sub-Chapter 7002, it ranks #5 of 6. By trade surplus, it ranks #10928 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 70023100 exports

The strongest single-year export movement for HSN Code 70023100 was recorded in FY 2021-22, when exports surged by 62.50% over the prior year.

### India records a trade deficit of ₹118.52 Crore in HSN Code 70023100 goods

In FY 2024-25, India's imports of ₹118.84 Cr exceeded exports of ₹0.32 Cr, resulting in a trade deficit of ₹118.52 Crore — ranking #10928 of 12657 by surplus magnitude.

### Import growth of 14.22% CAGR signals rising demand for Tempered and Laminated Glass

India's imports under HSN Code 70023100 have grown at 14.22% CAGR, reaching ₹118.84 Crore in FY 2024-25.

### HSN Code 70023100 contributes 0.12% of Sub-Chapter 7002 exports — ranked #5

Among the 6 HSN codes under Sub-Chapter 7002, HSN Code 70023100 ranks #5 by export value — accounting for 0.12% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 13.10% share (rank #3).

## Related HSN Codes in Sub-Chapter 7002

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 70023200: Other Tempered Glass Products](https://busy.in/hsn/hsn-70023200/) | ₹188 Cr |
| #2 | [HSN Code 70023900: Glass Tubes and Rods](https://busy.in/hsn/hsn-70023900/) | ₹80 Cr |
| #3 | [HSN Code 70022090: Other Wired Safety Glass](https://busy.in/hsn/hsn-70022090/) | ₹2 Cr |
| #4 | [HSN Code 70021000: Glass Continuous Sheets](https://busy.in/hsn/hsn-70021000/) | < ₹1 Crore |
| #5 | HSN Code 70023100: Tempered and Laminated Glass (this hsn code) | < ₹1 Crore |
| #6 | [HSN Code 70022010: Wired Glass for Safety Uses](https://busy.in/hsn/hsn-70022010/) | < ₹1 Crore |