---
title: "HSN Code for Porous Glass Materials and Apparatus | HSN 70181020 GST Rate"
description: "Find HSN and GST Rates for 70181020 related to Porous Glass Materials and Apparatus with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-70181020/"
---

# HSN Code 70181020: Porous Glass Materials and Apparatus

- [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 7018: Glass beads and imitation stones](https://busy.in/hsn/sub-chapter-7018/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares : Beads | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 70181020 ?

It includes Glass Electrical Insulators

### How should mixed supplies be billed when Porous Glass Materials and Apparatus is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Porous Glass Materials and Apparatus; Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Porous Glass Materials and Apparatus?

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 Porous Glass Materials and Apparatus?

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.

### Does packaging or labelling change the GST for Porous Glass Materials and Apparatus?

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 Porous Glass Materials and Apparatus?

Under HSN 70181020, Porous Glass Materials and Apparatus attracts Varies when sold in taxable form. Describe the exact form on the invoice.

## India's trade performance: HSN Code 70181020 (FY 2024-25)

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

- Exports: ₹216 Cr (+17.91% YoY) — 0.0059% of India's total exports
- Imports: ₹413 Cr (−50.67% YoY) — 0.0068% of India's total imports
- Trade balance: −₹197 Cr (Deficit); surplus rank #11303 of 12657 HSN codes
- Share of Sub-Chapter 7018: 58.94% of its exports; import side 32.33%
- Rank within Sub-Chapter 7018: #1 of 6 by export value; import-side #2

### Key metrics

- Export CAGR: 2.78% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1763 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +51.52% in FY 2021-22
- Contribution to Sub-Ch. 7018: 58.94% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 70181020

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. 7018 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 7018 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 183.21 | 0.0080% | — | 44.22% | 876.05 | 0.0244% | — | 83.13% | −692.84 | #1398 |
| FY 2019-20 | 108.46 | 0.0049% | −40.80% | 41.15% | 812.22 | 0.0243% | −7.29% | 85.00% | −703.76 | #1923 |
| FY 2020-21 | 92.71 | 0.0043% | −14.52% | 43.17% | 470.81 | 0.0162% | −42.03% | 77.46% | −378.10 | #2158 |
| FY 2021-22 | 140.47 | 0.0045% | +51.52% | 48.76% | 524.16 | 0.0115% | +11.33% | 75.26% | −383.69 | #2016 |
| FY 2022-23 | 150.37 | 0.0042% | +7.05% | 53.26% | 703.91 | 0.0122% | +34.29% | 75.75% | −553.54 | #2052 |
| FY 2023-24 | 183.17 | 0.0051% | +21.81% | 58.37% | 836.41 | 0.0149% | +18.82% | 73.61% | −653.24 | #1864 |
| FY 2024-25 | 215.97 | 0.0059% | +17.91% | 58.94% | 412.64 | 0.0068% | −50.67% | 32.33% | −196.67 | #1763 |

- CAGR (7-year): exports 2.78%/yr, imports -11.79%/yr (consistently Deficit)

## Key trade insights: HSN Code 70181020 export-import analysis

### Consistent export growth: 2.78% CAGR over 7 years

India's exports under HSN Code 70181020 have grown at a compound annual rate of 2.78% over 7 fiscal years, rising from ₹183.21 Crore in FY 2018-19 to ₹215.97 Crore in FY 2024-25.

### HSN Code 70181020 ranked #1763 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 70181020 ranks #1763 out of 12657 HSN codes by total export value. Within Sub-Chapter 7018, it ranks #1 of 6. By trade surplus, it ranks #11303 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 70181020 exports

The strongest single-year export movement for HSN Code 70181020 was recorded in FY 2021-22, when exports surged by 51.52% over the prior year.

### India records a trade deficit of ₹196.67 Crore in HSN Code 70181020 goods

In FY 2024-25, India's imports of ₹412.64 Cr exceeded exports of ₹215.97 Cr, resulting in a trade deficit of ₹196.67 Crore — ranking #11303 of 12657 by surplus magnitude.

### Import growth of -11.79% CAGR signals stable import dependency for Porous Glass Materials and Apparatus

India's imports under HSN Code 70181020 have grown at -11.79% CAGR, reaching ₹412.64 Crore in FY 2024-25.

### HSN Code 70181020 contributes 58.94% of Sub-Chapter 7018 exports — ranked #1

Among the 6 HSN codes under Sub-Chapter 7018, HSN Code 70181020 ranks #1 by export value — accounting for 58.94% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 32.33% share (rank #2).

## Related HSN Codes in Sub-Chapter 7018

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 70181020: Porous Glass Materials and Apparatus (this hsn code) | ₹216 Cr |
| #2 | [HSN Code 70181090: Other Glass Filtering Materials](https://busy.in/hsn/hsn-70181090/) | ₹82 Cr |
| #3 | [HSN Code 70181010: Glass Filters and Filter Elements](https://busy.in/hsn/hsn-70181010/) | ₹33 Cr |
| #4 | [HSN Code 70189090: Other Glass Electrical Components](https://busy.in/hsn/hsn-70189090/) | ₹24 Cr |
| #5 | [HSN Code 70182000: Glass Laboratory or Scientific Apparatus](https://busy.in/hsn/hsn-70182000/) | ₹12 Cr |
| #6 | [HSN Code 70189010: Glass Electrical Insulators](https://busy.in/hsn/hsn-70189010/) | < ₹1 Crore |