--- title: "HSN Code for Other Glass for Corrective or Non-Corrective Spectacles | HSN 70151090 GST Rate" description: "Find HSN and GST Rates for 70151090 related to Other Glass for Corrective or Non-Corrective Spectacles with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-70151090/" --- # HSN Code 70151090: Other Glass for Corrective or Non-Corrective Spectacles - [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 7015: Spectacle Glasses](https://busy.in/hsn/sub-chapter-7015/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Glasses for corrective spectacles : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 70151090 ? It includes Miscellaneous Optical Glass ### Any common misclassification issue with Other Glass for Corrective or Non-Corrective Spectacles? 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 for Corrective or Non-Corrective Spectacles? 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. ### How much GST applies to Other Glass for Corrective or Non-Corrective Spectacles? Under HSN 70151090, Other Glass for Corrective or Non-Corrective Spectacles attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other Glass for Corrective or Non-Corrective Spectacles? 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 Glass for Corrective or Non-Corrective Spectacles? 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 70151090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (0.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−57.50% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7694 of 12657 HSN codes - Share of Sub-Chapter 7015: 0.99% of its exports; import side 0.65% - Rank within Sub-Chapter 7015: #4 of 6 by export value; import-side #5 ### Key metrics - Export CAGR: -44.44% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +166.67% in FY 2022-23 - Contribution to Sub-Ch. 7015: 0.99% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 70151090 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. 7015 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7015 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 41.46% | 1.28 | 0.0000% | — | 1.82% | −0.94 | #8452 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −73.53% | 11.54% | < ₹1 Crore | 0.0000% | −84.38% | 0.36% | −0.11 | #9220 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −55.56% | 9.52% | < ₹1 Crore | 0.0000% | +55.00% | 0.50% | −0.27 | #9622 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −25.00% | 1.80% | < ₹1 Crore | 0.0000% | −67.74% | 0.20% | −0.07 | #9964 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +166.67% | 8.51% | < ₹1 Crore | 0.0000% | −60.00% | 0.09% | +0.04 | #9735 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −87.50% | 1.52% | 1.20 | 0.0000% | +2,900.00% | 1.99% | −1.19 | #10473 | | FY 2024-25 | < ₹1 Crore | 0.0000% | 0.00% | 0.99% | < ₹1 Crore | 0.0000% | −57.50% | 0.65% | −0.50 | #10437 | - CAGR (7-year): exports -44.44%/yr, imports -14.22%/yr (consistently Deficit) ## Key trade insights: HSN Code 70151090 export-import analysis ### Export decline: -44.44% CAGR over 7 years India's exports under HSN Code 70151090 have declined at a compound annual rate of -44.44% over 7 fiscal years, falling from ₹0.34 Crore in FY 2018-19 to ₹0.01 Crore in FY 2024-25. ### HSN Code 70151090 ranked #10437 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 70151090 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 7015, it ranks #4 of 6. By trade surplus, it ranks #7694 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 70151090 exports The strongest single-year export movement for HSN Code 70151090 was recorded in FY 2022-23, when exports surged by 166.67% over the prior year. ### India records a trade deficit of ₹0.50 Crore in HSN Code 70151090 goods In FY 2024-25, India's imports of ₹0.51 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹0.50 Crore — ranking #7694 of 12657 by surplus magnitude. ### Import growth of -14.22% CAGR signals stable import dependency for Other Glass for Corrective or Non-Corrective Spectacles India's imports under HSN Code 70151090 have grown at -14.22% CAGR, reaching ₹0.51 Crore in FY 2024-25. ### HSN Code 70151090 contributes 0.99% of Sub-Chapter 7015 exports — ranked #4 Among the 6 HSN codes under Sub-Chapter 7015, HSN Code 70151090 ranks #4 by export value — accounting for 0.99% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.65% share (rank #5). ## Related HSN Codes in Sub-Chapter 7015 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 70159010: Other Optical Glass of Flint or Other Glass](https://busy.in/hsn/hsn-70159010/) | < ₹1 Crore | | #2 | [HSN Code 70159090: Miscellaneous Optical Glass](https://busy.in/hsn/hsn-70159090/) | < ₹1 Crore | | #3 | [HSN Code 70151010: Ophthalmic Rough Blanks](https://busy.in/hsn/hsn-70151010/) | < ₹1 Crore | | #4 | HSN Code 70151090: Other Glass for Corrective or Non-Corrective Spectacles (this hsn code) | < ₹1 Crore | | — | [HSN Code 70151020: Flint Buttons for Corrective Spectacle Glasses](https://busy.in/hsn/hsn-70151020/) | Nil | | — | [HSN Code 70159020: Optical Glass of Uncommon Materials](https://busy.in/hsn/hsn-70159020/) | Nil |