---
title: "HSN Code for Other Glassware of Lead Crystal | HSN 70139100 GST Rate"
description: "Find HSN and GST Rates for 70139100 related to Other Glassware of Lead Crystal with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-70139100/"
---

# HSN Code 70139100: Other Glassware of Lead Crystal

- [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 7013: Table glassware](https://busy.in/hsn/sub-chapter-7013/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other glassware : Of lead crystal | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 70139100 ?

It includes Optical Elements of Glass Not Optically Worked

### How should mixed supplies be billed when Other Glassware of Lead Crystal is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Glassware of Lead Crystal; Nil for exempt items if applicable).

### Any common misclassification issue with Other Glassware of Lead Crystal?

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 Glassware of Lead Crystal?

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 Glassware of Lead Crystal?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Other Glassware of Lead Crystal?

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 much GST applies to Other Glassware of Lead Crystal?

Under HSN 70139100, Other Glassware of Lead Crystal attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 70139100 (FY 2024-25)

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

- Exports: ₹2 Cr (−4.40% YoY) — 0.0001% of India's total exports
- Imports: ₹8 Cr (+87.02% YoY) — 0.0001% of India's total imports
- Trade balance: −₹6 Cr (Deficit); surplus rank #8703 of 12657 HSN codes
- Share of Sub-Chapter 7013: 0.74% of its exports; import side 0.74%
- Rank within Sub-Chapter 7013: #8 of 19 by export value; import-side #7

### Key metrics

- Export CAGR: 10.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7440 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +240.28% in FY 2021-22
- Contribution to Sub-Ch. 7013: 0.74% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 70139100

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. 7013 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7013 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.31 | 0.0001% | — | 0.41% | 9.46 | 0.0003% | — | 1.19% | −8.15 | #7365 |
| FY 2019-20 | 1.64 | 0.0001% | +25.19% | 0.95% | 5.64 | 0.0002% | −40.38% | 0.73% | −4.00 | #7128 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −56.10% | 0.38% | 1.67 | 0.0001% | −70.39% | 0.37% | −0.95 | #7940 |
| FY 2021-22 | 2.45 | 0.0001% | +240.28% | 0.94% | 2.15 | 0.0000% | +28.74% | 0.29% | +0.30 | #7122 |
| FY 2022-23 | 3.20 | 0.0001% | +30.61% | 1.18% | 5.02 | 0.0001% | +133.49% | 0.52% | −1.82 | #6933 |
| FY 2023-24 | 2.50 | 0.0001% | −21.88% | 0.91% | 4.39 | 0.0001% | −12.55% | 0.46% | −1.89 | #7340 |
| FY 2024-25 | 2.39 | 0.0001% | −4.40% | 0.74% | 8.21 | 0.0001% | +87.02% | 0.74% | −5.82 | #7440 |

- CAGR (7-year): exports 10.54%/yr, imports -2.33%/yr (consistently Deficit)

## Key trade insights: HSN Code 70139100 export-import analysis

### Consistent export growth: 10.54% CAGR over 7 years

India's exports under HSN Code 70139100 have grown at a compound annual rate of 10.54% over 7 fiscal years, rising from ₹1.31 Crore in FY 2018-19 to ₹2.39 Crore in FY 2024-25.

### HSN Code 70139100 ranked #7440 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 70139100 ranks #7440 out of 12657 HSN codes by total export value. Within Sub-Chapter 7013, it ranks #8 of 19. By trade surplus, it ranks #8703 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 70139100 exports

The strongest single-year export movement for HSN Code 70139100 was recorded in FY 2021-22, when exports surged by 240.28% over the prior year.

### India records a trade deficit of ₹5.82 Crore in HSN Code 70139100 goods

In FY 2024-25, India's imports of ₹8.21 Cr exceeded exports of ₹2.39 Cr, resulting in a trade deficit of ₹5.82 Crore — ranking #8703 of 12657 by surplus magnitude.

### Import growth of -2.33% CAGR signals stable import dependency for Other Glassware of Lead Crystal

India's imports under HSN Code 70139100 have grown at -2.33% CAGR, reaching ₹8.21 Crore in FY 2024-25.

### HSN Code 70139100 contributes 0.74% of Sub-Chapter 7013 exports — ranked #8

Among the 19 HSN codes under Sub-Chapter 7013, HSN Code 70139100 ranks #8 by export value — accounting for 0.74% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.74% share (rank #7).

## Related HSN Codes in Sub-Chapter 7013

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 70139900: Other Glassware](https://busy.in/hsn/hsn-70139900/) | ₹173 Cr |
| #2 | [HSN Code 70134900: Other Table & Kitchen Glassware](https://busy.in/hsn/hsn-70134900/) | ₹92 Cr |
| #3 | [HSN Code 70133700: Other Drinking Glasses](https://busy.in/hsn/hsn-70133700/) | ₹21 Cr |
| #4 | [HSN Code 70133300: Articles of Mineral Wool](https://busy.in/hsn/hsn-70133300/) | ₹20 Cr |
| #5 | [HSN Code 70132800: Other Mineral Wools](https://busy.in/hsn/hsn-70132800/) | ₹7 Cr |
| #6 | [HSN Code 70134200: Heat Resistant Glassware for Table & Kitchen Use](https://busy.in/hsn/hsn-70134200/) | ₹3 Cr |
| #7 | [HSN Code 70131000: Glass Wool and Articles](https://busy.in/hsn/hsn-70131000/) | ₹3 Cr |
| #8 | HSN Code 70139100: Other Glassware of Lead Crystal (this hsn code) | ₹2 Cr |
| #9 | [HSN Code 70132200: Mineral Wool (Rock Wool)](https://busy.in/hsn/hsn-70132200/) | < ₹1 Crore |
| #10 | [HSN Code 70134100: Lead Crystal Table & Kitchen Glassware](https://busy.in/hsn/hsn-70134100/) | < ₹1 Crore |