--- title: "HSN Code for Glass Microspheres | HSN 70091090 GST Rate" description: "Find HSN and GST Rates for 70091090 related to Glass Microspheres with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-70091090/" --- # HSN Code 70091090: Glass Microspheres - [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 7009: Glass mirrors](https://busy.in/hsn/sub-chapter-7009/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Rear-view mirrors for vehicles : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 70091090 ? It includes Glass Fibres and Filaments ### How much GST applies to Glass Microspheres? Under HSN 70091090, Glass Microspheres attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### How should mixed supplies be billed when Glass Microspheres is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Glass Microspheres; Nil for exempt items if applicable). ### Can we claim ITC on inputs used to trade Glass Microspheres? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Any common misclassification issue with Glass Microspheres? 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 Microspheres? 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 70091090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹120 Cr (+36.75% YoY) — 0.0033% of India's total exports - Imports: ₹279 Cr (+5.29% YoY) — 0.0046% of India's total imports - Trade balance: −₹159 Cr (Deficit); surplus rank #11154 of 12657 HSN codes - Share of Sub-Chapter 7009: 18.17% of its exports; import side 39.68% - Rank within Sub-Chapter 7009: #2 of 4 by export value; import-side #1 ### Key metrics - Export CAGR: 8.53% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2439 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +36.75% in FY 2024-25 - Contribution to Sub-Ch. 7009: 18.17% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 70091090 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. 7009 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7009 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 73.20 | 0.0032% | — | 23.61% | 238.46 | 0.0067% | — | 47.79% | −165.26 | #2363 | | FY 2019-20 | 92.81 | 0.0042% | +26.79% | 24.76% | 192.71 | 0.0058% | −19.19% | 45.39% | −99.90 | #2094 | | FY 2020-21 | 80.45 | 0.0037% | −13.32% | 16.55% | 163.33 | 0.0056% | −15.25% | 45.71% | −82.88 | #2324 | | FY 2021-22 | 82.02 | 0.0026% | +1.95% | 12.08% | 194.28 | 0.0043% | +18.95% | 40.74% | −112.26 | #2671 | | FY 2022-23 | 79.06 | 0.0022% | −3.61% | 12.81% | 237.50 | 0.0041% | +22.25% | 37.32% | −158.44 | #2861 | | FY 2023-24 | 87.48 | 0.0024% | +10.65% | 13.82% | 264.79 | 0.0047% | +11.49% | 40.53% | −177.31 | #2744 | | FY 2024-25 | 119.63 | 0.0033% | +36.75% | 18.17% | 278.80 | 0.0046% | +5.29% | 39.68% | −159.17 | #2439 | - CAGR (7-year): exports 8.53%/yr, imports 2.64%/yr (consistently Deficit) ## Key trade insights: HSN Code 70091090 export-import analysis ### Consistent export growth: 8.53% CAGR over 7 years India's exports under HSN Code 70091090 have grown at a compound annual rate of 8.53% over 7 fiscal years, rising from ₹73.20 Crore in FY 2018-19 to ₹119.63 Crore in FY 2024-25. ### HSN Code 70091090 ranked #2439 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 70091090 ranks #2439 out of 12657 HSN codes by total export value. Within Sub-Chapter 7009, it ranks #2 of 4. By trade surplus, it ranks #11154 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 70091090 exports The strongest single-year export movement for HSN Code 70091090 was recorded in FY 2024-25, when exports surged by 36.75% over the prior year. ### India records a trade deficit of ₹159.17 Crore in HSN Code 70091090 goods In FY 2024-25, India's imports of ₹278.80 Cr exceeded exports of ₹119.63 Cr, resulting in a trade deficit of ₹159.17 Crore — ranking #11154 of 12657 by surplus magnitude. ### Import growth of 2.64% CAGR signals stable import dependency for Glass Microspheres India's imports under HSN Code 70091090 have grown at 2.64% CAGR, reaching ₹278.80 Crore in FY 2024-25. ### HSN Code 70091090 contributes 18.17% of Sub-Chapter 7009 exports — ranked #2 Among the 4 HSN codes under Sub-Chapter 7009, HSN Code 70091090 ranks #2 by export value — accounting for 18.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 39.68% share (rank #1). ## Related HSN Codes in Sub-Chapter 7009 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 70099200: Other Glass Microspheres](https://busy.in/hsn/hsn-70099200/) | ₹478 Cr | | #2 | HSN Code 70091090: Glass Microspheres (this hsn code) | ₹120 Cr | | #3 | [HSN Code 70091010: Prismatic Rear-view mirrors for vehicles](https://busy.in/hsn/hsn-70091010/) | ₹46 Cr | | #4 | [HSN Code 70099100: Glass Microspheres in Bulk](https://busy.in/hsn/hsn-70099100/) | ₹15 Cr |