--- title: "HSN Code for Other Glass Microspheres | HSN 70099200 GST Rate" description: "Find HSN and GST Rates for 70099200 related to Other Glass Microspheres with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-70099200/" --- # HSN Code 70099200: Other 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 | | --- | --- | --- | --- | --- | | Other : Framed | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 70099200 ? It includes Other Glass Fibres and Articles ### Any common misclassification issue with Other 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 Other 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. ### Can we claim ITC on inputs used to trade Other 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. ### How should mixed supplies be billed when Other Glass Microspheres is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Glass Microspheres; Nil for exempt items if applicable). ### How much GST applies to Other Glass Microspheres? Under HSN 70099200, Other Glass Microspheres attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Other Glass Microspheres? 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. ## India's trade performance: HSN Code 70099200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹478 Cr (−2.72% YoY) — 0.0130% of India's total exports - Imports: ₹70 Cr (+36.59% YoY) — 0.0012% of India's total imports - Trade balance: ₹408 Cr (Surplus); surplus rank #744 of 12657 HSN codes - Share of Sub-Chapter 7009: 72.59% of its exports; import side 9.96% - Rank within Sub-Chapter 7009: #1 of 4 by export value; import-side #4 ### Key metrics - Export CAGR: 16.27% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1048 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +50.51% in FY 2021-22 - Contribution to Sub-Ch. 7009: 72.59% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 70099200 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 | 193.45 | 0.0085% | — | 62.39% | 38.60 | 0.0011% | — | 7.74% | +154.85 | #1342 | | FY 2019-20 | 235.59 | 0.0107% | +21.78% | 62.85% | 31.32 | 0.0009% | −18.86% | 7.38% | +204.27 | #1186 | | FY 2020-21 | 353.41 | 0.0164% | +50.01% | 72.71% | 23.02 | 0.0008% | −26.50% | 6.44% | +330.39 | #903 | | FY 2021-22 | 531.91 | 0.0169% | +50.51% | 78.35% | 47.76 | 0.0010% | +107.47% | 10.02% | +484.15 | #818 | | FY 2022-23 | 470.32 | 0.0130% | −11.58% | 76.21% | 49.13 | 0.0009% | +2.87% | 7.72% | +421.19 | #970 | | FY 2023-24 | 491.23 | 0.0136% | +4.45% | 77.59% | 51.22 | 0.0009% | +4.25% | 7.84% | +440.01 | #972 | | FY 2024-25 | 477.87 | 0.0130% | −2.72% | 72.59% | 69.96 | 0.0012% | +36.59% | 9.96% | +407.91 | #1048 | - CAGR (7-year): exports 16.27%/yr, imports 10.42%/yr (consistently Surplus) ## Key trade insights: HSN Code 70099200 export-import analysis ### Consistent export growth: 16.27% CAGR over 7 years India's exports under HSN Code 70099200 have grown at a compound annual rate of 16.27% over 7 fiscal years, rising from ₹193.45 Crore in FY 2018-19 to ₹477.87 Crore in FY 2024-25. ### HSN Code 70099200 ranked #1048 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 70099200 ranks #1048 out of 12657 HSN codes by total export value. Within Sub-Chapter 7009, it ranks #1 of 4. By trade surplus, it ranks #744 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 70099200 exports The strongest single-year export movement for HSN Code 70099200 was recorded in FY 2021-22, when exports surged by 50.51% over the prior year. ### India maintains a trade surplus of ₹407.91 Crore in HSN Code 70099200 goods In FY 2024-25, India's exports of ₹477.87 Cr exceeded imports of ₹69.96 Cr, resulting in a trade surplus of ₹407.91 Crore — ranking #744 of 12657 by surplus magnitude. ### Import growth of 10.42% CAGR signals rising demand for Other Glass Microspheres India's imports under HSN Code 70099200 have grown at 10.42% CAGR, reaching ₹69.96 Crore in FY 2024-25. ### HSN Code 70099200 contributes 72.59% of Sub-Chapter 7009 exports — ranked #1 Among the 4 HSN codes under Sub-Chapter 7009, HSN Code 70099200 ranks #1 by export value — accounting for 72.59% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 9.96% share (rank #4). ## 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 (this hsn code) | ₹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](https://busy.in/hsn/hsn-70099100/) | ₹15 Cr |