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Chapter 70: GST Rate & HSN Code for Glass Mirrors

Posted On:22nd Apr 2022
Updated On:7th Jul 2025
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Key Highlights:

  • Glass mirror HSN code 7009 covers all types, including framed, unframed, and rear-view mirrors, ensuring correct tax classification.
  • The GST of glass mirrors was reduced from 28% to 18% on November 15, 2017, lowering costs.
  • No cess is applied, and businesses can claim ITC on raw materials.
  • Correct HSN usage simplifies tax filing and trade compliance.

Glass mirrors are used in homes, offices, and industries. They come in different types like plain, framed, and decorative mirrors. To classify them for taxation, they are given a mirror HSN code. The GST is applied based on this code, ensuring fair and uniform tax rates. Businesses must use the correct HSN code when selling or invoicing mirrors to follow tax rules properly. Knowing the right code helps in smooth trade and avoids tax issues. Let’s take a closer look at how glass mirrors are classified and taxed under GST. Also Read - Here's a quick guide to GST rates in India

Understanding Glass Mirror HSN Code

HSN (harmonised system of nomenclature) is a system used to classify goods for taxation and trade. It helps businesses apply the correct GST rates and ensures smooth tax compliance.For glass mirrors, the HSN code falls under Chapter 70, which covers glass and glassware. The code can have 4, 6, or 8 digits, where:

  • The first two digits (70) represent glass and glassware.
  • The next two digits (09) specify that the product is a mirror.
  • The next two digits (let’s say 10) further classify the type, such as unframed mirrors.
  • The last two digits (example 90) add more detail, like framed decorative mirrors.

Using the correct mirror HSN code ensures precise tax calculation and avoids errors in trade and invoicing.

Glass Mirror HSN Code and GST Rate

Chapter 70 in the HSN system covers glass and glassware, including products like bottles, jars, glass sheets, and mirrors. This chapter helps classify different types of glass products for taxation and trade purposes.The HSN code 7009 specifically refers to glass mirrors, including both framed and unframed mirrors used in homes, offices, and industries. This category covers mainly rear view mirrors for vehicles. Understanding HSN 7009 ensures that businesses apply the correct GST rates and comply with tax regulations.Glass mirrors (HSN 7009) were earlier taxed at 28% GST. From 15th November 2017, the rate was reduced to 18%, with zero cess charges. Here’s the full list of glass mirror HSN codes along with their GST rates:

HSN Code Description Revised Rate (%)
7009 Glass Mirrors, Whether or Not Framed, Including Rear-View Mirrors 18
700910 Rear-View Mirrors for Vehicles 18
70091010 Glass Mirrors, Whether or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors for Vehicles: Prismatic Rear-View Mirror for Vehicles 18
70091090 Glass Mirrors, Whether or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors for Vehicles: Other 18
70099100 Glass Mirrors, Whether or Not Framed, Including Rear-View Mirrors - Other: Unframed 18
70099200 Glass Mirrors, Whether or Not Framed, Including Rear-View Mirrors - Other: Framed 18

Significance of Glass Mirror HSN Code

The HSN code for glass mirrors makes tax filing easier. Businesses don’t have to guess the GST rate—it’s already set under the right code. This helps in faster and error-free tax filing.Using the correct code prevents mistakes in invoices and tax returns. Errors can lead to fines, so it’s better to be safe. It also helps businesses avoid penalties for wrong tax classification.For import and export, mirror HSN codes ensure smooth trade. Since most countries follow this system, customs clearance becomes quicker with fewer issues.In short, the right HSN code saves time, avoids tax troubles, and makes trade hassle-free. Also Read - Understand how to navigate the GST portal seamlessly

Impact of GST Rate Change on Glass Mirrors

Back in 2017, the GST on glass mirrors was 28%, making them quite expensive. But from November 15, 2017, the rate was cut to 18%. This change had a big impact on both buyers and businesses.The following were the perks of the reduced GST rate: Lower prices: With less tax, glass mirrors became more affordable. More demand: Cheaper prices meant more people were willing to buy. Business growth: More sales helped manufacturers and retailers grow.However, businesses faced the following challenges: Old stock issues: Some had already bought mirrors at the higher tax rate. System updates: Companies had to adjust their billing and tax filings.In the end, the GST cut helped the industry, even though businesses had to adjust at first. Now, glass mirrors are more affordable, and the market has seen steady growth.

Understanding the HSN Codes and GST Rates

The HSN code for glass mirrors ensures proper tax classification, simplifying trade and compliance. The reduced GST rate has made mirrors more affordable and boosted demand. Businesses benefit from a streamlined tax system, but staying updated with GST changes is crucial.Proper use of mirror HSN codes helps prevent errors, avoid penalties, and smooth international trade. To find your GST liability, use the GST calculator and find the exact GST your business owes. The calculator is easy, effortless and accurate, allowing you to file GST returns without any hassles.

FAQS - FREQUENTLY ASKED QUESTIONS

What is the HSN code for glass mirrors?

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What is the GST rate on glass mirrors?

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Are there any cess charges on glass mirrors?

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Why was the GST on glass mirrors reduced from 28% to 18%?

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Do all types of mirrors fall under the same HSN code?

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Does GST on glass mirrors apply to both manufacturers and retailers?

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Can businesses claim Input Tax Credit (ITC) for tea?

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Can businesses claim input tax credit (ITC) on glass mirrors?

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Why is the HSN code important for glass mirrors?

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How can businesses ensure correct GST compliance for glass mirrors?

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Disclaimer

The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.



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