---
title: "HSN Code for Other Optical Glass of Flint or Other Glass | HSN 70159010 GST Rate"
description: "Find HSN and GST Rates for 70159010 related to Other Optical Glass of Flint or Other Glass with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-70159010/"
---

# HSN Code 70159010: Other Optical Glass of Flint or Other Glass

- [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 |
| --- | --- | --- | --- | --- |
| Other : Clock and watch glasses and similar glasses, curved, bent, hollowed and the like, glass spheres and segments of spheres for the manufacture of such glasses | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 70159010 ?

It includes Tubes and Pipes of Glass

### Any common misclassification issue with Other Optical Glass of Flint or Other Glass?

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

### Can we claim ITC on inputs used to trade Other Optical Glass of Flint or Other Glass?

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

### Does packaging or labelling change the GST for Other Optical Glass of Flint or Other Glass?

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.

### Do e‑way bill and e‑invoice apply for Other Optical Glass of Flint or Other Glass?

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 Other Optical Glass of Flint or Other Glass is sold with other items?

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

### How much GST applies to Other Optical Glass of Flint or Other Glass?

Under HSN 70159010, Other Optical Glass of Flint or Other Glass attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 70159010 (FY 2024-25)

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

- Exports: < ₹1 Crore (+30.95% YoY) — 0.0000% of India's total exports
- Imports: ₹22 Cr (+21.14% YoY) — 0.0004% of India's total imports
- Trade balance: −₹22 Cr (Deficit); surplus rank #9606 of 12657 HSN codes
- Share of Sub-Chapter 7015: 54.46% of its exports; import side 28.45%
- Rank within Sub-Chapter 7015: #1 of 6 by export value; import-side #2

### Key metrics

- Export CAGR: 32.86% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8747 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +687.50% in FY 2021-22
- Contribution to Sub-Ch. 7015: 54.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 70159010

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% | — | 12.20% | 1.13 | 0.0000% | — | 1.61% | −1.03 | #9190 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +90.00% | 24.36% | 1.75 | 0.0001% | +54.87% | 3.13% | −1.56 | #8871 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −15.79% | 38.10% | < ₹1 Crore | 0.0000% | −46.29% | 1.52% | −0.78 | #9006 |
| FY 2021-22 | 1.26 | 0.0000% | +687.50% | 75.45% | 2.98 | 0.0001% | +217.02% | 5.93% | −1.72 | #7783 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −55.56% | 59.57% | 5.42 | 0.0001% | +81.88% | 11.98% | −4.86 | #8594 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −25.00% | 63.64% | 18.31 | 0.0003% | +237.82% | 30.31% | −17.89 | #8938 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +30.95% | 54.46% | 22.18 | 0.0004% | +21.14% | 28.45% | −21.63 | #8747 |

- CAGR (7-year): exports 32.86%/yr, imports 64.24%/yr (consistently Deficit)

## Key trade insights: HSN Code 70159010 export-import analysis

### Consistent export growth: 32.86% CAGR over 7 years

India's exports under HSN Code 70159010 have grown at a compound annual rate of 32.86% over 7 fiscal years, rising from ₹0.10 Crore in FY 2018-19 to ₹0.55 Crore in FY 2024-25.

### HSN Code 70159010 ranked #8747 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 70159010 ranks #8747 out of 12657 HSN codes by total export value. Within Sub-Chapter 7015, it ranks #1 of 6. By trade surplus, it ranks #9606 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 70159010 exports

The strongest single-year export movement for HSN Code 70159010 was recorded in FY 2021-22, when exports surged by 687.50% over the prior year.

### India records a trade deficit of ₹21.63 Crore in HSN Code 70159010 goods

In FY 2024-25, India's imports of ₹22.18 Cr exceeded exports of ₹0.55 Cr, resulting in a trade deficit of ₹21.63 Crore — ranking #9606 of 12657 by surplus magnitude.

### Import growth of 64.24% CAGR signals rising demand for Other Optical Glass of Flint or Other Glass

India's imports under HSN Code 70159010 have grown at 64.24% CAGR, reaching ₹22.18 Crore in FY 2024-25.

### HSN Code 70159010 contributes 54.46% of Sub-Chapter 7015 exports — ranked #1

Among the 6 HSN codes under Sub-Chapter 7015, HSN Code 70159010 ranks #1 by export value — accounting for 54.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 28.45% share (rank #2).

## 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 (this hsn code) | < ₹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](https://busy.in/hsn/hsn-70151090/) | < ₹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 |