HSN Code 70091090: Glass Microspheres

HSN Code 70091090 represents Glass Microspheres under GST classification. This code helps businesses identify Glass Microspheres correctly for billing, taxation, and trade. With HSN Code 70091090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Glass Microspheres.

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Description of Goods for HSN Code 70091090

HSN Code 70091090 relates to the following description.

Description of Goods

Rear-view mirrors for vehicles : Other

Chapter

70 - Glass and glassware

Sub Chapter

7009 - Glass mirrors, whether or not framed, including rear-view mirrors

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 70091090 not include?

Glass Microspheres does not include products with the following descriptions.

India’s Trade Performance — HSN Code 70091090 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

₹120 Cr

+36.75% vs FY 2023-24

0.0033% of India’s total exports

India’s Imports

FY 2024-25

₹279 Cr

+5.29% vs FY 2023-24

0.0046% of India’s total imports

Trade Balance

FY 2024-25

−₹159 Cr

Trade Deficit

Surplus rank #11154 of 12657 HSN codes

% of Sub-Chapter 7009

FY 2024-25

18.17%

Share of Sub-Chapter 7009’s total exports in FY 2024-25

Import side: 39.68% of Sub-Chapter 7009’s imports

Rank Within Sub-Chapter 7009

FY 2024-25

#2 of 4

Position by export value among HSN codes in Sub-Chapter 7009

Import-side rank: #1 of 4

At a glance

8.53%

Export CAGR

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

#2439

National Export Rank

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

+36.75%

Peak Growth Year

FY 2024-25 · strongest single-year move

18.17%

Contribution to Sub-Ch. 7009

Share of Sub-Chapter 7009 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #2363

Balance

−165.26

Exports

73.20 ₹ Cr

0.0032% share

YoY

23.61% of Sub-Ch. 7009

Imports

238.46 ₹ Cr

0.0067% share

YoY

47.79% of Sub-Ch. 7009

FY 2019-20 Exp. Rank #2094

Balance

−99.90

Exports

92.81 ₹ Cr

0.0042% share

+26.79% YoY

24.76% of Sub-Ch. 7009

Imports

192.71 ₹ Cr

0.0058% share

−19.19% YoY

45.39% of Sub-Ch. 7009

FY 2020-21 Exp. Rank #2324

Balance

−82.88

Exports

80.45 ₹ Cr

0.0037% share

−13.32% YoY

16.55% of Sub-Ch. 7009

Imports

163.33 ₹ Cr

0.0056% share

−15.25% YoY

45.71% of Sub-Ch. 7009

FY 2021-22 Exp. Rank #2671

Balance

−112.26

Exports

82.02 ₹ Cr

0.0026% share

+1.95% YoY

12.08% of Sub-Ch. 7009

Imports

194.28 ₹ Cr

0.0043% share

+18.95% YoY

40.74% of Sub-Ch. 7009

FY 2022-23 Exp. Rank #2861

Balance

−158.44

Exports

79.06 ₹ Cr

0.0022% share

−3.61% YoY

12.81% of Sub-Ch. 7009

Imports

237.50 ₹ Cr

0.0041% share

+22.25% YoY

37.32% of Sub-Ch. 7009

FY 2023-24 Exp. Rank #2744

Balance

−177.31

Exports

87.48 ₹ Cr

0.0024% share

+10.65% YoY

13.82% of Sub-Ch. 7009

Imports

264.79 ₹ Cr

0.0047% share

+11.49% YoY

40.53% of Sub-Ch. 7009

FY 2024-25 Exp. Rank #2439

Balance

−159.17

Exports

119.63 ₹ Cr

0.0033% share

+36.75% YoY

18.17% of Sub-Ch. 7009

Imports

278.80 ₹ Cr

0.0046% share

+5.29% YoY

39.68% of Sub-Ch. 7009

CAGR · 7-Year

Exports

8.53% /yr

Imports

2.64% /yr

Consistently Deficit
Sub-Chapter 7009 total

reference, FY 2024-25

Export

₹658.35 Cr

Import

₹702.66 Cr

Trade Balance

−44.31

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

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 70091090 and GST compliance.

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.

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.