---
title: "7001 HSN Code | HSN Code for Glass scrap & waste in India"
description: "Know more about 7001 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7001 covering Glass scrap & waste."
canonical: "https://busy.in/hsn/sub-chapter-7001/"
---

# HSN Sub-chapter 7001: Glass scrap & waste

Cullet and other waste and scrap of glass, excluding glass from cathode ray tubes or other activated glass of heading 8549; glass in the mass

Part of [Chapter 70: Glass & Glassware](https://busy.in/hsn/chapter-70/).

- Current GST rate: 12%
- Earlier GST rate: 12%

## HSN codes

| Code | Title |
| --- | --- |
| 70010010 | [Glass Bottles for Non-Alcoholic Beverages](https://busy.in/hsn/hsn-70010010/) |
| 70010020 | [Glass Balls, Marbles, and Rods](https://busy.in/hsn/hsn-70010020/) |
| 70010090 | [Other Glass Articles](https://busy.in/hsn/hsn-70010090/) |

## Frequently asked questions

### What products are classified under HSN 7001

It includes Glass scrap & waste

### Is the composition scheme suitable if I mainly trade Glass scrap & waste?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### If I repair and return Glass scrap & waste, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### How are warranty replacements of Glass scrap & waste handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

### Any import/export nuance for Glass scrap & waste?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Can I claim ITC on inputs and services used for Glass scrap & waste?

If your outward supply of Glass scrap & waste is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

## India's trade performance: HSN Sub-Chapter 7001 (FY 2024-25)

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

- Exports: ₹14 Cr (+32.07% YoY) — 0.0004% of India's total exports
- Imports: ₹25 Cr (−24.19% YoY) — 0.0004% of India's total imports
- Trade balance: −₹11 Cr (Deficit); surplus rank #593 of 1233 sub-chapters
- Share of Chapter 70: 0.14% of its exports; import side 0.14%
- Rank within Chapter 70: #15 of 19 by export value; import-side #17

### Key metrics

- Export CAGR: 18.55% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1029 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +86.59% in FY 2022-23
- Contribution to Ch. 70: 0.14% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7001

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 Ch. 70 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 70 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 5.03 | 0.0002% | — | 0.08% | 17.84 | 0.0005% | — | 0.19% | −12.81 | #1054 |
| FY 2019-20 | 5.47 | 0.0002% | +8.75% | 0.09% | 32.93 | 0.0010% | +84.59% | 0.38% | −27.46 | #1035 |
| FY 2020-21 | 4.87 | 0.0002% | −10.97% | 0.08% | 10.85 | 0.0004% | −67.05% | 0.15% | −5.98 | #1050 |
| FY 2021-22 | 6.86 | 0.0002% | +40.86% | 0.09% | 19.73 | 0.0004% | +81.84% | 0.19% | −12.87 | #1042 |
| FY 2022-23 | 12.80 | 0.0004% | +86.59% | 0.15% | 38.12 | 0.0007% | +93.21% | 0.27% | −25.32 | #1020 |
| FY 2023-24 | 10.57 | 0.0003% | −17.42% | 0.12% | 33.15 | 0.0006% | −13.04% | 0.22% | −22.58 | #1038 |
| FY 2024-25 | 13.96 | 0.0004% | +32.07% | 0.14% | 25.13 | 0.0004% | −24.19% | 0.14% | −11.17 | #1029 |

- CAGR (7-year): exports 18.55%/yr, imports 5.88%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 7001 export-import analysis

### Consistent export growth: 18.55% CAGR over 7 years

India's exports under HSN Sub-Chapter 7001 have grown at a compound annual rate of 18.55% over 7 fiscal years, rising from ₹5.03 Crore in FY 2018-19 to ₹13.96 Crore in FY 2024-25.

### HSN Sub-Chapter 7001 ranked #1029 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7001 ranks #1029 out of 1233 sub-chapters by total export value. Within Chapter 70, it ranks #15 of 19. By trade surplus, it ranks #593 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 7001 exports

The strongest single-year export movement for HSN Sub-Chapter 7001 was recorded in FY 2022-23, when exports surged by 86.59% over the prior year.

### India records a trade deficit of ₹11.17 Crore in HSN Sub-Chapter 7001 goods

In FY 2024-25, India's imports of ₹25.13 Cr exceeded exports of ₹13.96 Cr, resulting in a trade deficit of ₹11.17 Crore — ranking #593 of 1233 by surplus magnitude.

### Import growth of 5.88% CAGR signals stable import dependency for Glass scrap & waste

India's imports under HSN Sub-Chapter 7001 have grown at 5.88% CAGR, reaching ₹25.13 Crore in FY 2024-25.

### HSN Sub-Chapter 7001 contributes 0.14% of Chapter 70 exports — ranked #15

Among the 19 sub-chapters under Chapter 70, HSN Sub-Chapter 7001 ranks #15 by export value — accounting for 0.14% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.14% share (rank #17).

## Related Sub-Chapters in Chapter 70

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 7010: Glass containers & closures](https://busy.in/hsn/sub-chapter-7010/) | ₹3,667 Cr |
| #2 | [HSN Sub-Chapter 7019: Glass Fibres](https://busy.in/hsn/sub-chapter-7019/) | ₹1,502 Cr |
| #3 | [HSN Sub-Chapter 7020: Other glass articles](https://busy.in/hsn/sub-chapter-7020/) | ₹1,091 Cr |
| #4 | [HSN Sub-Chapter 7009: Glass mirrors](https://busy.in/hsn/sub-chapter-7009/) | ₹658 Cr |
| #5 | [HSN Sub-Chapter 7007: Safety glass](https://busy.in/hsn/sub-chapter-7007/) | ₹650 Cr |
| #6 | [HSN Sub-Chapter 7005: Float Glass in Sheets](https://busy.in/hsn/sub-chapter-7005/) | ₹551 Cr |
| #7 | [HSN Sub-Chapter 7018: Glass beads and imitation stones](https://busy.in/hsn/sub-chapter-7018/) | ₹366 Cr |
| #8 | [HSN Sub-Chapter 7013: Table glassware](https://busy.in/hsn/sub-chapter-7013/) | ₹321 Cr |
| #9 | [HSN Sub-Chapter 7017: Laboratory Glassware](https://busy.in/hsn/sub-chapter-7017/) | ₹286 Cr |
| #10 | [HSN Sub-Chapter 7002: Dried vegetables](https://busy.in/hsn/sub-chapter-7002/) | ₹271 Cr |
| #15 | HSN Sub-Chapter 7001: Glass scrap & waste (this hsn sub-chapter) | ₹14 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 7002 | [Dried vegetables](https://busy.in/hsn/sub-chapter-7002/) |
| 7003 | [Cast & rolled glass](https://busy.in/hsn/sub-chapter-7003/) |
| 7004 | [Drawn & Blown Glass](https://busy.in/hsn/sub-chapter-7004/) |
| 7005 | [Float Glass in Sheets](https://busy.in/hsn/sub-chapter-7005/) |
| 7006 | [Bent Glass for Light Sources](https://busy.in/hsn/sub-chapter-7006/) |
| 7007 | [Safety glass](https://busy.in/hsn/sub-chapter-7007/) |
| 7008 | [Insulating glass units](https://busy.in/hsn/sub-chapter-7008/) |
| 7009 | [Glass mirrors](https://busy.in/hsn/sub-chapter-7009/) |
| 7010 | [Glass containers & closures](https://busy.in/hsn/sub-chapter-7010/) |
| 7011 | [Glass Envelopes for Lamps](https://busy.in/hsn/sub-chapter-7011/) |
| 7013 | [Table glassware](https://busy.in/hsn/sub-chapter-7013/) |
| 7014 | [Signalling Glassware](https://busy.in/hsn/sub-chapter-7014/) |
| 7015 | [Spectacle Glasses](https://busy.in/hsn/sub-chapter-7015/) |
| 7016 | [Glass Paving Blocks](https://busy.in/hsn/sub-chapter-7016/) |
| 7017 | [Laboratory Glassware](https://busy.in/hsn/sub-chapter-7017/) |
| 7018 | [Glass beads and imitation stones](https://busy.in/hsn/sub-chapter-7018/) |
| 7019 | [Glass Fibres](https://busy.in/hsn/sub-chapter-7019/) |
| 7020 | [Other glass articles](https://busy.in/hsn/sub-chapter-7020/) |