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.
HSN Code and GST Rate for Mirrors
| Product Name | HSN Code | GST Rate | Product Description |
|---|---|---|---|
| Decorative mirror | 70099200 | 18% | Framed decorative mirrors used for home decor, living rooms and hallways. |
| Wall mirror | 70099100 | 18% | Plain or framed wall mirrors used in bedrooms, halls and dressing areas. |
| Bathroom mirror | 70099200 | 18% | Mirrors designed for bathrooms, often with shelves, cabinets or anti-fog features. |
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.
I’m CA Mohammad Abid Khan, a Chartered Accountant based in Varanasi with 10 years of experience. I specialize in GST and Income Tax, helping individuals and businesses stay compliant and optimize their taxes. I hold B.Com and M.Com degrees and enjoy simplifying finance through practical, easy-to-understand content.
Frequently Asked Questions
-
What is the HSN code for decorative mirrors?
Decorative mirrors are usually classified under the glass mirror heading in chapter 70, often under sub headings like 70099200 for framed mirrors.
-
Are bathroom mirrors classified separately under HSN?
Bathroom mirrors that are mainly mirrors with minor fittings are not normally classified separately. They stay under the same mirror heading unless the cabinet or furniture element becomes the main product.
-
How does GST apply to mirror products?
Most mirror products attract the standard GST rate of around 18%, which is applied on the transaction value shown in the invoice.
-
Can mirrors with different materials have different HSN codes?
If the product is a glass mirror with various frame materials, it usually stays in the mirror heading. If the glass is only a small part of a larger furniture item, the HSN may move to the furniture chapter.
-
How are mirrors used in furniture categorized under HSN?
Mirrors fitted into wardrobes, dressing tables or other furniture are often classified under the furniture heading if the furniture element is dominant and the mirror is secondary.