---
title: "7005 HSN Code | HSN Code for Float Glass in Sheets in India"
description: "Know more about 7005 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7005 covering Float Glass in Sheets."
canonical: "https://busy.in/hsn/sub-chapter-7005/"
---

# HSN Sub-chapter 7005: Float Glass in Sheets

Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

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

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 70051010 | [Coloured Glass Containers](https://busy.in/hsn/hsn-70051010/) |
| 70051090 | [Clear Glass Containers](https://busy.in/hsn/hsn-70051090/) |
| 70052110 | [Coloured Glass Vessels](https://busy.in/hsn/hsn-70052110/) |
| 70052190 | [Clear Glass Vessels](https://busy.in/hsn/hsn-70052190/) |
| 70052910 | [Coloured Glass Drinking Glasses](https://busy.in/hsn/hsn-70052910/) |
| 70052990 | [Clear Glass Drinking Glasses](https://busy.in/hsn/hsn-70052990/) |
| 70053010 | [Coloured Glass Tableware](https://busy.in/hsn/hsn-70053010/) |
| 70053090 | [Clear Glass Tableware](https://busy.in/hsn/hsn-70053090/) |

## Frequently asked questions

### What products are classified under HSN 7005

It includes Float Glass in Sheets

### Can reverse charge ever apply to transactions involving Float Glass in Sheets?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Float Glass in Sheets are forward charge. Check the current notifications for any special cases before deciding.

### What are the e‑way bill and e‑invoice points while moving Float Glass in Sheets?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Can I claim ITC on inputs and services used for Float Glass in Sheets?

If your outward supply of Float Glass in Sheets 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.

### How are warranty replacements of Float Glass in Sheets 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.

### How should I document Float Glass in Sheets sent for job work?

Use a delivery challan for sending Float Glass in Sheets to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

## India's trade performance: HSN Sub-Chapter 7005 (FY 2024-25)

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

- Exports: ₹551 Cr (+26.17% YoY) — 0.0149% of India's total exports
- Imports: ₹2,552 Cr (+5.06% YoY) — 0.0418% of India's total imports
- Trade balance: −₹2,001 Cr (Deficit); surplus rank #1028 of 1233 sub-chapters
- Share of Chapter 70: 5.70% of its exports; import side 13.71%
- Rank within Chapter 70: #6 of 19 by export value; import-side #3

### Key metrics

- Export CAGR: 1.10% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #514 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +30.58% in FY 2021-22
- Contribution to Ch. 70: 5.70% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7005

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 | 515.92 | 0.0225% | — | 7.75% | 1,119.01 | 0.0312% | — | 11.81% | −603.09 | #417 |
| FY 2019-20 | 402.66 | 0.0182% | −21.95% | 6.78% | 955.30 | 0.0285% | −14.63% | 11.04% | −552.64 | #455 |
| FY 2020-21 | 349.53 | 0.0163% | −13.19% | 5.68% | 656.69 | 0.0225% | −31.26% | 8.81% | −307.16 | #491 |
| FY 2021-22 | 456.43 | 0.0145% | +30.58% | 5.76% | 1,287.52 | 0.0282% | +96.06% | 12.13% | −831.09 | #495 |
| FY 2022-23 | 406.37 | 0.0112% | −10.97% | 4.83% | 2,320.71 | 0.0404% | +80.25% | 16.49% | −1,914.34 | #557 |
| FY 2023-24 | 436.72 | 0.0121% | +7.47% | 4.78% | 2,428.81 | 0.0432% | +4.66% | 16.45% | −1,992.09 | #555 |
| FY 2024-25 | 551.02 | 0.0149% | +26.17% | 5.70% | 2,551.59 | 0.0418% | +5.06% | 13.71% | −2,000.57 | #514 |

- CAGR (7-year): exports 1.10%/yr, imports 14.73%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 7005 export-import analysis

### Consistent export growth: 1.10% CAGR over 7 years

India's exports under HSN Sub-Chapter 7005 have grown at a compound annual rate of 1.10% over 7 fiscal years, rising from ₹515.92 Crore in FY 2018-19 to ₹551.02 Crore in FY 2024-25.

### HSN Sub-Chapter 7005 ranked #514 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7005 ranks #514 out of 1233 sub-chapters by total export value. Within Chapter 70, it ranks #6 of 19. By trade surplus, it ranks #1028 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 7005 exports

The strongest single-year export movement for HSN Sub-Chapter 7005 was recorded in FY 2021-22, when exports surged by 30.58% over the prior year.

### India records a trade deficit of ₹2,000.57 Crore in HSN Sub-Chapter 7005 goods

In FY 2024-25, India's imports of ₹2,551.59 Cr exceeded exports of ₹551.02 Cr, resulting in a trade deficit of ₹2,000.57 Crore — ranking #1028 of 1233 by surplus magnitude.

### Import growth of 14.73% CAGR signals rising demand for Float Glass in Sheets

India's imports under HSN Sub-Chapter 7005 have grown at 14.73% CAGR, reaching ₹2,551.59 Crore in FY 2024-25.

### HSN Sub-Chapter 7005 contributes 5.70% of Chapter 70 exports — ranked #6

Among the 19 sub-chapters under Chapter 70, HSN Sub-Chapter 7005 ranks #6 by export value — accounting for 5.70% of the chapter's total exports in FY 2024-25. On the import side, it holds 13.71% share (rank #3).

## 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 (this hsn sub-chapter) | ₹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 |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 7001 | [Glass scrap & waste](https://busy.in/hsn/sub-chapter-7001/) |
| 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/) |
| 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/) |