--- title: "HSN Code for Miscellaneous Optical Glass | HSN 70159090 GST Rate" description: "Find HSN and GST Rates for 70159090 related to Miscellaneous Optical Glass with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-70159090/" --- # HSN Code 70159090: Miscellaneous Optical 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 : Other | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 70159090 ? It includes Glassware for Technical and Scientific Use ### Do e‑way bill and e‑invoice apply for Miscellaneous Optical 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. ### Any common misclassification issue with Miscellaneous Optical Glass? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How much GST applies to Miscellaneous Optical Glass? Under HSN 70159090, Miscellaneous Optical Glass attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Miscellaneous Optical 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 Miscellaneous Optical 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. ## India's trade performance: HSN Code 70159090 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+90.91% YoY) — 0.0000% of India's total exports - Imports: ₹31 Cr (+66.02% YoY) — 0.0005% of India's total imports - Trade balance: −₹31 Cr (Deficit); surplus rank #9853 of 12657 HSN codes - Share of Sub-Chapter 7015: 41.58% of its exports; import side 39.80% - Rank within Sub-Chapter 7015: #2 of 6 by export value; import-side #1 ### Key metrics - Export CAGR: 1.68% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8946 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +94.44% in FY 2021-22 - Contribution to Sub-Ch. 7015: 41.58% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 70159090 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% | — | 46.34% | 10.83 | 0.0003% | — | 15.44% | −10.45 | #8380 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +28.95% | 62.82% | 10.86 | 0.0003% | +0.28% | 19.43% | −10.37 | #8211 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −63.27% | 42.86% | 7.00 | 0.0002% | −35.54% | 11.30% | −6.82 | #8941 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +94.44% | 20.96% | 14.16 | 0.0003% | +102.29% | 28.18% | −13.81 | #8839 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −31.43% | 25.53% | 21.15 | 0.0004% | +49.36% | 46.76% | −20.91 | #9168 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −8.33% | 33.33% | 18.69 | 0.0003% | −11.63% | 30.94% | −18.47 | #9379 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +90.91% | 41.58% | 31.03 | 0.0005% | +66.02% | 39.80% | −30.61 | #8946 | - CAGR (7-year): exports 1.68%/yr, imports 19.18%/yr (consistently Deficit) ## Key trade insights: HSN Code 70159090 export-import analysis ### Consistent export growth: 1.68% CAGR over 7 years India's exports under HSN Code 70159090 have grown at a compound annual rate of 1.68% over 7 fiscal years, rising from ₹0.38 Crore in FY 2018-19 to ₹0.42 Crore in FY 2024-25. ### HSN Code 70159090 ranked #8946 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 70159090 ranks #8946 out of 12657 HSN codes by total export value. Within Sub-Chapter 7015, it ranks #2 of 6. By trade surplus, it ranks #9853 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 70159090 exports The strongest single-year export movement for HSN Code 70159090 was recorded in FY 2021-22, when exports surged by 94.44% over the prior year. ### India records a trade deficit of ₹30.61 Crore in HSN Code 70159090 goods In FY 2024-25, India's imports of ₹31.03 Cr exceeded exports of ₹0.42 Cr, resulting in a trade deficit of ₹30.61 Crore — ranking #9853 of 12657 by surplus magnitude. ### Import growth of 19.18% CAGR signals rising demand for Miscellaneous Optical Glass India's imports under HSN Code 70159090 have grown at 19.18% CAGR, reaching ₹31.03 Crore in FY 2024-25. ### HSN Code 70159090 contributes 41.58% of Sub-Chapter 7015 exports — ranked #2 Among the 6 HSN codes under Sub-Chapter 7015, HSN Code 70159090 ranks #2 by export value — accounting for 41.58% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 39.80% share (rank #1). ## 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 (this hsn code) | < ₹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 |