--- title: "HSN Code for Glass Tubes and Rods | HSN 70023900 GST Rate" description: "Find HSN and GST Rates for 70023900 related to Glass Tubes and Rods with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-70023900/" --- # HSN Code 70023900: Glass Tubes and Rods - [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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 70023900 ? It includes Other Tinted Non-Wired Glass Sheets ### Can we claim ITC on inputs used to trade Glass Tubes and Rods? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Glass Tubes and Rods? Under HSN 70023900, Glass Tubes and Rods attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Glass Tubes and Rods? 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. ### Any common misclassification issue with Glass Tubes and Rods? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Glass Tubes and Rods? 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 70023900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹80 Cr (+18.60% YoY) — 0.0022% of India's total exports - Imports: ₹170 Cr (+20.66% YoY) — 0.0028% of India's total imports - Trade balance: −₹90 Cr (Deficit); surplus rank #10716 of 12657 HSN codes - Share of Sub-Chapter 7002: 29.53% of its exports; import side 18.76% - Rank within Sub-Chapter 7002: #2 of 6 by export value; import-side #2 ### Key metrics - Export CAGR: 28.26% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2968 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +106.08% in FY 2023-24 - Contribution to Sub-Ch. 7002: 29.53% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 70023900 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 | 17.98 | 0.0008% | — | 41.56% | 154.49 | 0.0043% | — | 11.76% | −136.51 | #4241 | | FY 2019-20 | 21.37 | 0.0010% | +18.85% | 21.53% | 142.13 | 0.0042% | −8.00% | 17.64% | −120.76 | #4021 | | FY 2020-21 | 37.80 | 0.0018% | +76.88% | 15.33% | 182.00 | 0.0062% | +28.05% | 19.59% | −144.20 | #3346 | | FY 2021-22 | 48.50 | 0.0015% | +28.31% | 17.15% | 221.91 | 0.0049% | +21.93% | 16.93% | −173.41 | #3407 | | FY 2022-23 | 32.75 | 0.0009% | −32.47% | 12.10% | 230.82 | 0.0040% | +4.02% | 14.46% | −198.07 | #4038 | | FY 2023-24 | 67.49 | 0.0019% | +106.08% | 29.26% | 141.02 | 0.0025% | −38.90% | 11.28% | −73.53 | #3123 | | FY 2024-25 | 80.04 | 0.0022% | +18.60% | 29.53% | 170.16 | 0.0028% | +20.66% | 18.76% | −90.12 | #2968 | - CAGR (7-year): exports 28.26%/yr, imports 1.62%/yr (consistently Deficit) ## Key trade insights: HSN Code 70023900 export-import analysis ### Consistent export growth: 28.26% CAGR over 7 years India's exports under HSN Code 70023900 have grown at a compound annual rate of 28.26% over 7 fiscal years, rising from ₹17.98 Crore in FY 2018-19 to ₹80.04 Crore in FY 2024-25. ### HSN Code 70023900 ranked #2968 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 70023900 ranks #2968 out of 12657 HSN codes by total export value. Within Sub-Chapter 7002, it ranks #2 of 6. By trade surplus, it ranks #10716 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 70023900 exports The strongest single-year export movement for HSN Code 70023900 was recorded in FY 2023-24, when exports surged by 106.08% over the prior year. ### India records a trade deficit of ₹90.12 Crore in HSN Code 70023900 goods In FY 2024-25, India's imports of ₹170.16 Cr exceeded exports of ₹80.04 Cr, resulting in a trade deficit of ₹90.12 Crore — ranking #10716 of 12657 by surplus magnitude. ### Import growth of 1.62% CAGR signals stable import dependency for Glass Tubes and Rods India's imports under HSN Code 70023900 have grown at 1.62% CAGR, reaching ₹170.16 Crore in FY 2024-25. ### HSN Code 70023900 contributes 29.53% of Sub-Chapter 7002 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 7002, HSN Code 70023900 ranks #2 by export value — accounting for 29.53% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 18.76% share (rank #2). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-70023100/) | < ₹1 Crore | | #6 | [HSN Code 70022010: Wired Glass for Safety Uses](https://busy.in/hsn/hsn-70022010/) | < ₹1 Crore |