HSN Code 70023900: Glass Tubes and Rods

HSN Code 70023900 represents Glass Tubes and Rods under GST classification. This code helps businesses identify Glass Tubes and Rods correctly for billing, taxation, and trade. With HSN Code 70023900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Glass Tubes and Rods.

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Description of Goods for HSN Code 70023900

HSN Code 70023900 relates to the following description.

Description of Goods

Tubes : Other

Chapter

70 - Glass and glassware

Sub Chapter

7002 - Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 70023900 not include?

Glass Tubes and Rods does not include products with the following descriptions.

Tubes : Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to 3000C

India’s Trade Performance — HSN Code 70023900 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹80 Cr

+18.60% vs FY 2023-24

0.0022% of India’s total exports

India’s Imports

FY 2024-25

₹170 Cr

+20.66% vs FY 2023-24

0.0028% of India’s total imports

Trade Balance

FY 2024-25

−₹90 Cr

Trade Deficit

Surplus rank #10716 of 12657 HSN codes

% of Sub-Chapter 7002

FY 2024-25

29.53%

Share of Sub-Chapter 7002’s total exports in FY 2024-25

Import side: 18.76% of Sub-Chapter 7002’s imports

Rank Within Sub-Chapter 7002

FY 2024-25

#2 of 6

Position by export value among HSN codes in Sub-Chapter 7002

Import-side rank: #2 of 6

At a glance

28.26%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#2968

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+106.08%

Peak Growth Year

FY 2023-24 · strongest single-year move

29.53%

Contribution to Sub-Ch. 7002

Share of Sub-Chapter 7002 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4241

Balance

−136.51

Exports

17.98 ₹ Cr

0.0008% share

YoY

41.56% of Sub-Ch. 7002

Imports

154.49 ₹ Cr

0.0043% share

YoY

11.76% of Sub-Ch. 7002

FY 2019-20 Exp. Rank #4021

Balance

−120.76

Exports

21.37 ₹ Cr

0.0010% share

+18.85% YoY

21.53% of Sub-Ch. 7002

Imports

142.13 ₹ Cr

0.0042% share

−8.00% YoY

17.64% of Sub-Ch. 7002

FY 2020-21 Exp. Rank #3346

Balance

−144.20

Exports

37.80 ₹ Cr

0.0018% share

+76.88% YoY

15.33% of Sub-Ch. 7002

Imports

182.00 ₹ Cr

0.0062% share

+28.05% YoY

19.59% of Sub-Ch. 7002

FY 2021-22 Exp. Rank #3407

Balance

−173.41

Exports

48.50 ₹ Cr

0.0015% share

+28.31% YoY

17.15% of Sub-Ch. 7002

Imports

221.91 ₹ Cr

0.0049% share

+21.93% YoY

16.93% of Sub-Ch. 7002

FY 2022-23 Exp. Rank #4038

Balance

−198.07

Exports

32.75 ₹ Cr

0.0009% share

−32.47% YoY

12.10% of Sub-Ch. 7002

Imports

230.82 ₹ Cr

0.0040% share

+4.02% YoY

14.46% of Sub-Ch. 7002

FY 2023-24 Exp. Rank #3123

Balance

−73.53

Exports

67.49 ₹ Cr

0.0019% share

+106.08% YoY

29.26% of Sub-Ch. 7002

Imports

141.02 ₹ Cr

0.0025% share

−38.90% YoY

11.28% of Sub-Ch. 7002

FY 2024-25 Exp. Rank #2968

Balance

−90.12

Exports

80.04 ₹ Cr

0.0022% share

+18.60% YoY

29.53% of Sub-Ch. 7002

Imports

170.16 ₹ Cr

0.0028% share

+20.66% YoY

18.76% of Sub-Ch. 7002

CAGR · 7-Year

Exports

28.26% /yr

Imports

1.62% /yr

Consistently Deficit
Sub-Chapter 7002 total

reference, FY 2024-25

Export

₹271.02 Cr

Import

₹907.17 Cr

Trade Balance

−636.15

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 70023900 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.