HSN Code 70099100: Glass Microspheres in Bulk

HSN Code 70099100 represents Glass Microspheres in Bulk under GST classification. This code helps businesses identify Glass Microspheres in Bulk correctly for billing, taxation, and trade. With HSN Code 70099100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Glass Microspheres in Bulk.

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Description of Goods for HSN Code 70099100

HSN Code 70099100 relates to the following description.

Description of Goods

Other : Unframed

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 70099100 not include?

Glass Microspheres in Bulk does not include products with the following descriptions.

India’s Trade Performance — HSN Code 70099100 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

₹15 Cr

+6.19% vs FY 2023-24

0.0004% of India’s total exports

India’s Imports

FY 2024-25

₹181 Cr

−14.70% vs FY 2023-24

0.0030% of India’s total imports

Trade Balance

FY 2024-25

−₹166 Cr

Trade Deficit

Surplus rank #11181 of 12657 HSN codes

% of Sub-Chapter 7009

FY 2024-25

2.27%

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

Import side: 25.73% of Sub-Chapter 7009’s imports

Rank Within Sub-Chapter 7009

FY 2024-25

#4 of 4

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

Import-side rank: #2 of 4

At a glance

3.71%

Export CAGR

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

#5263

National Export Rank

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

+114.13%

Peak Growth Year

FY 2021-22 · strongest single-year move

2.27%

Contribution to Sub-Ch. 7009

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4778

Balance

−134.42

Exports

12.00 ₹ Cr

0.0005% share

YoY

3.87% of Sub-Ch. 7009

Imports

146.42 ₹ Cr

0.0041% share

YoY

29.35% of Sub-Ch. 7009

FY 2019-20 Exp. Rank #4705

Balance

−118.18

Exports

12.71 ₹ Cr

0.0006% share

+5.92% YoY

3.39% of Sub-Ch. 7009

Imports

130.89 ₹ Cr

0.0039% share

−10.61% YoY

30.83% of Sub-Ch. 7009

FY 2020-21 Exp. Rank #5022

Balance

−87.70

Exports

10.40 ₹ Cr

0.0005% share

−18.17% YoY

2.14% of Sub-Ch. 7009

Imports

98.10 ₹ Cr

0.0034% share

−25.05% YoY

27.46% of Sub-Ch. 7009

FY 2021-22 Exp. Rank #4456

Balance

−114.50

Exports

22.27 ₹ Cr

0.0007% share

+114.13% YoY

3.28% of Sub-Ch. 7009

Imports

136.77 ₹ Cr

0.0030% share

+39.42% YoY

28.68% of Sub-Ch. 7009

FY 2022-23 Exp. Rank #4831

Balance

−206.44

Exports

17.70 ₹ Cr

0.0005% share

−20.52% YoY

2.87% of Sub-Ch. 7009

Imports

224.14 ₹ Cr

0.0039% share

+63.88% YoY

35.22% of Sub-Ch. 7009

FY 2023-24 Exp. Rank #5257

Balance

−197.87

Exports

14.06 ₹ Cr

0.0004% share

−20.57% YoY

2.22% of Sub-Ch. 7009

Imports

211.93 ₹ Cr

0.0038% share

−5.45% YoY

32.44% of Sub-Ch. 7009

FY 2024-25 Exp. Rank #5263

Balance

−165.84

Exports

14.93 ₹ Cr

0.0004% share

+6.19% YoY

2.27% of Sub-Ch. 7009

Imports

180.77 ₹ Cr

0.0030% share

−14.70% YoY

25.73% of Sub-Ch. 7009

CAGR · 7-Year

Exports

3.71% /yr

Imports

3.57% /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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 70099100 and GST compliance.

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.

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.