Mirror HSN Code: Classification for Decorative, Wall, and Bathroom Mirrors
Mirrors are widely used in homes, offices, retail stores and bathrooms. They can be plain wall mirrors, decorative framed pieces, bathroom mirrors with shelves or mirrors integrated in furniture. Under GST, most glass mirrors fall under specific HSN codes depending on whether they are framed or unframed.
Knowing the right HSN code helps you apply the correct GST rate and maintain clarity in invoices for mirror products sold in retail or project supplies.
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Mirror HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 13 |
| Section Title | Guide to HSN Section 13 |
| Section Description | ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE |
| Chapter | |
|---|---|
| Chapter No | 70 |
| Chapter Title | Glass & Glassware |
| Chapter Description | Glass and glassware |
4 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 7009 | Glass mirrors | 5% |
What is the HSN Code for Mirrors?
Most mirrors made of glass are classified under chapter 70 of the HSN, which covers glass and glassware. Mirrors that are not framed and are simply glass sheets with a reflective backing are placed under one sub heading, while framed mirrors may use another.
The key idea is that the base material is glass and the primary function is reflection. Additional fittings like small shelves or lights generally do not change the base HSN classification as long as the product is mainly a mirror.
How Decorative and Wall Mirrors Are Classified under HSN?
Decorative mirrors and wall mirrors are usually grouped under the same mirror heading, with sub codes distinguishing framed and unframed pieces.
- Decorative mirrors may have carved wooden, metal or synthetic frames, yet the core product is still a mirror.
- Wall mirrors may be plain or framed and used for daily grooming, dressing or decor.
These products normally share the same GST rate slab, making it easier for traders in home decor and furniture markets to handle their tax calculations.
The HSN Code for Bathroom Mirrors
Bathroom mirrors are often sold as part of bathroom sets, including cabinets or shelves. For GST purposes, if the main function is still that of a mirror, they are generally treated as mirrors under the glass chapter.
When bathroom mirrors are integrated into full cabinets or large furniture, classification may depend on the essential character of the item. If the cabinet or furniture is more dominant, the HSN may shift to a furniture heading, and GST rate can differ.
GST on Mirror Products
Mirror products under the glass category generally attract the standard GST rate, commonly 18%, for most decorative, wall and bathroom mirrors.
Businesses dealing in mirrors should:
- Identify whether the product is mainly a mirror or part of furniture.
- Apply the mirror HSN where the mirror is the key element.
- Use the correct GST rate consistently in invoices and returns.
If you supply mirrors as part of a turnkey interior project, you should check whether the supply is treated as goods or as a composite works contract for GST.
