---
title: "7009 HSN Code | HSN Code for Glass mirrors in India"
description: "Know more about 7009 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 7009 covering Glass mirrors."
canonical: "https://busy.in/hsn/sub-chapter-7009/"
---

# HSN Sub-chapter 7009: Glass mirrors

Glass mirrors, whether or not framed, including rear-view mirrors

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

- Current GST rate: 5%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 70091010 | [Prismatic Rear-view mirrors for vehicles](https://busy.in/hsn/hsn-70091010/) |
| 70091090 | [Glass Microspheres](https://busy.in/hsn/hsn-70091090/) |
| 70099100 | [Glass Microspheres in Bulk](https://busy.in/hsn/hsn-70099100/) |
| 70099200 | [Other Glass Microspheres](https://busy.in/hsn/hsn-70099200/) |

## Frequently asked questions

### What products are classified under HSN 7009

It includes Glass mirrors

### Can I claim ITC on inputs and services used for Glass mirrors?

If your outward supply of Glass mirrors 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.

### Does packaging or branding change how GST applies to Glass mirrors?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Glass mirrors is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How are warranty replacements of Glass mirrors 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 mirrors?

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.

### Any special steps when selling Glass mirrors through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

## India's trade performance: HSN Sub-Chapter 7009 (FY 2024-25)

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

- Exports: ₹658 Cr (+3.99% YoY) — 0.0178% of India's total exports
- Imports: ₹703 Cr (+7.57% YoY) — 0.0115% of India's total imports
- Trade balance: −₹44 Cr (Deficit); surplus rank #661 of 1233 sub-chapters
- Share of Chapter 70: 6.81% of its exports; import side 3.78%
- Rank within Chapter 70: #4 of 19 by export value; import-side #8

### Key metrics

- Export CAGR: 13.37% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #472 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +39.67% in FY 2021-22
- Contribution to Ch. 70: 6.81% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 7009

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 | 310.08 | 0.0135% | — | 4.66% | 498.94 | 0.0139% | — | 5.27% | −188.86 | #516 |
| FY 2019-20 | 374.86 | 0.0170% | +20.89% | 6.31% | 424.52 | 0.0127% | −14.92% | 4.90% | −49.66 | #473 |
| FY 2020-21 | 486.04 | 0.0226% | +29.66% | 7.90% | 357.28 | 0.0123% | −15.84% | 4.79% | +128.76 | #432 |
| FY 2021-22 | 678.87 | 0.0216% | +39.67% | 8.56% | 476.82 | 0.0104% | +33.46% | 4.49% | +202.05 | #416 |
| FY 2022-23 | 617.15 | 0.0170% | −9.09% | 7.34% | 636.40 | 0.0111% | +33.47% | 4.52% | −19.25 | #458 |
| FY 2023-24 | 633.11 | 0.0175% | +2.59% | 6.92% | 653.24 | 0.0116% | +2.65% | 4.42% | −20.13 | #468 |
| FY 2024-25 | 658.35 | 0.0178% | +3.99% | 6.81% | 702.66 | 0.0115% | +7.57% | 3.78% | −44.31 | #472 |

- CAGR (7-year): exports 13.37%/yr, imports 5.87%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 7009 export-import analysis

### Consistent export growth: 13.37% CAGR over 7 years

India's exports under HSN Sub-Chapter 7009 have grown at a compound annual rate of 13.37% over 7 fiscal years, rising from ₹310.08 Crore in FY 2018-19 to ₹658.35 Crore in FY 2024-25.

### HSN Sub-Chapter 7009 ranked #472 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 7009 ranks #472 out of 1233 sub-chapters by total export value. Within Chapter 70, it ranks #4 of 19. By trade surplus, it ranks #661 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 7009 exports

The strongest single-year export movement for HSN Sub-Chapter 7009 was recorded in FY 2021-22, when exports surged by 39.67% over the prior year.

### India records a trade deficit of ₹44.31 Crore in HSN Sub-Chapter 7009 goods

In FY 2024-25, India's imports of ₹702.66 Cr exceeded exports of ₹658.35 Cr, resulting in a trade deficit of ₹44.31 Crore — ranking #661 of 1233 by surplus magnitude.

### Import growth of 5.87% CAGR signals stable import dependency for Glass mirrors

India's imports under HSN Sub-Chapter 7009 have grown at 5.87% CAGR, reaching ₹702.66 Crore in FY 2024-25.

### HSN Sub-Chapter 7009 contributes 6.81% of Chapter 70 exports — ranked #4

Among the 19 sub-chapters under Chapter 70, HSN Sub-Chapter 7009 ranks #4 by export value — accounting for 6.81% of the chapter's total exports in FY 2024-25. On the import side, it holds 3.78% share (rank #8).

## 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 (this hsn sub-chapter) | ₹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 |

## 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/) |
| 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/) |
| 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/) |