---
title: "HSN Code for Glass Microspheres in Bulk | HSN 70099100 GST Rate"
description: "Find HSN and GST Rates for 70099100 related to Glass Microspheres in Bulk with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-70099100/"
---

# HSN Code 70099100: Glass Microspheres in Bulk

- [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 |
| --- | --- | --- | --- | --- |
| Other : Unframed | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 70099100 ?

It includes Wollastonite Fibres

### Do e‑way bill and e‑invoice apply for Glass Microspheres in Bulk?

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 Glass Microspheres in Bulk is sold with other items?

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

### How much GST applies to Glass Microspheres in Bulk?

Under HSN 70099100, Glass Microspheres in Bulk attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Glass Microspheres in Bulk?

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.

### Any common misclassification issue with Glass Microspheres in Bulk?

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

## India's trade performance: HSN Code 70099100 (FY 2024-25)

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

- Exports: ₹15 Cr (+6.19% YoY) — 0.0004% of India's total exports
- Imports: ₹181 Cr (−14.70% YoY) — 0.0030% of India's total imports
- Trade balance: −₹166 Cr (Deficit); surplus rank #11181 of 12657 HSN codes
- Share of Sub-Chapter 7009: 2.27% of its exports; import side 25.73%
- Rank within Sub-Chapter 7009: #4 of 4 by export value; import-side #2

### Key metrics

- Export CAGR: 3.71% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5263 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +114.13% in FY 2021-22
- Contribution to Sub-Ch. 7009: 2.27% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 70099100

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 | 12.00 | 0.0005% | — | 3.87% | 146.42 | 0.0041% | — | 29.35% | −134.42 | #4778 |
| FY 2019-20 | 12.71 | 0.0006% | +5.92% | 3.39% | 130.89 | 0.0039% | −10.61% | 30.83% | −118.18 | #4705 |
| FY 2020-21 | 10.40 | 0.0005% | −18.17% | 2.14% | 98.10 | 0.0034% | −25.05% | 27.46% | −87.70 | #5022 |
| FY 2021-22 | 22.27 | 0.0007% | +114.13% | 3.28% | 136.77 | 0.0030% | +39.42% | 28.68% | −114.50 | #4456 |
| FY 2022-23 | 17.70 | 0.0005% | −20.52% | 2.87% | 224.14 | 0.0039% | +63.88% | 35.22% | −206.44 | #4831 |
| FY 2023-24 | 14.06 | 0.0004% | −20.57% | 2.22% | 211.93 | 0.0038% | −5.45% | 32.44% | −197.87 | #5257 |
| FY 2024-25 | 14.93 | 0.0004% | +6.19% | 2.27% | 180.77 | 0.0030% | −14.70% | 25.73% | −165.84 | #5263 |

- CAGR (7-year): exports 3.71%/yr, imports 3.57%/yr (consistently Deficit)

## Key trade insights: HSN Code 70099100 export-import analysis

### Consistent export growth: 3.71% CAGR over 7 years

India's exports under HSN Code 70099100 have grown at a compound annual rate of 3.71% over 7 fiscal years, rising from ₹12.00 Crore in FY 2018-19 to ₹14.93 Crore in FY 2024-25.

### HSN Code 70099100 ranked #5263 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 70099100 ranks #5263 out of 12657 HSN codes by total export value. Within Sub-Chapter 7009, it ranks #4 of 4. By trade surplus, it ranks #11181 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 70099100 exports

The strongest single-year export movement for HSN Code 70099100 was recorded in FY 2021-22, when exports surged by 114.13% over the prior year.

### India records a trade deficit of ₹165.84 Crore in HSN Code 70099100 goods

In FY 2024-25, India's imports of ₹180.77 Cr exceeded exports of ₹14.93 Cr, resulting in a trade deficit of ₹165.84 Crore — ranking #11181 of 12657 by surplus magnitude.

### Import growth of 3.57% CAGR signals stable import dependency for Glass Microspheres in Bulk

India's imports under HSN Code 70099100 have grown at 3.57% CAGR, reaching ₹180.77 Crore in FY 2024-25.

### HSN Code 70099100 contributes 2.27% of Sub-Chapter 7009 exports — ranked #4

Among the 4 HSN codes under Sub-Chapter 7009, HSN Code 70099100 ranks #4 by export value — accounting for 2.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 25.73% share (rank #2).

## 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](https://busy.in/hsn/hsn-70091090/) | ₹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 (this hsn code) | ₹15 Cr |