Float glass and ground or polished sheet glass, plus toughened safety glass and mirrors.
Glass falls under HSN 7005, in chapter 70 (Glass).
Plain float glass is heading 7005, toughened and laminated safety glass is 7007 and mirrors are 7009. All are 18%. Glass bottles are heading 7010 and tableware such as tumblers is 7013, also 18%; ornamental framed mirrors sold as handicraft are 5%.
| Code | Description |
|---|---|
| 700510 | Float glass with an absorbent, reflecting or non reflecting layer |
| 700529 | Other float glass, non wired |
| 700711 | Toughened safety glass for vehicles |
| 700719 | Other toughened safety glass |
| 700991 | Unframed glass mirrors |
The GST rate on glass is 18%.
| GST rate | Within a state | Between states |
|---|---|---|
| 18% | CGST 9% + SGST 9% | IGST 18% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 7005 |
| Above Rs 5 crore | 6 on every invoice | 700510, 700529, 700711 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 70 |
Here is how a line for glass looks on a tax invoice within one state: 200 × sq ft at Rs 95.00 each, taxed at 18%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Glass | 7005 | 200 × sq ft | 95.00 | 19,000.00 | 1,710.00 | 1,710.00 | 22,420.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 3,420.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 70 (Glass) covers: Float and sheet glass, mirrors, bottles, glassware and glass fibre.
Products often bought, sold or invoiced together with glass:
Glass falls under HSN 7005: float glass and ground or polished sheet glass, plus toughened safety glass and mirrors. Common 6 digit codes are 700510 for float glass with an absorbent, reflecting or non reflecting layer and 700529 for other float glass, non wired.
18%: CGST 9% plus SGST 9% on a sale within a state, or IGST 18% on a sale between states.
If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code 7005 on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 700510, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.