
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?
The HSN code for glass mirrors is 7009. This includes framed and unframed mirrors, as well as rear-view mirrors.
What is the GST rate on glass mirrors?
The current GST rate on glass mirrors is 18%. It was 28% earlier, but it was reduced to 18% on November 15, 2017.
Are there any cess charges on glass mirrors?
No, there are no cess charges applicable to glass mirrors under GST.
Why was the GST on glass mirrors reduced from 28% to 18%?
The reduction was made to lower costs for consumers, encourage domestic manufacturing, and improve trade in the industry.
Do all types of mirrors fall under the same HSN code?
Yes, all glass mirrors, whether for household, automotive, or decorative use, are classified under HSN 7009.
Does GST on glass mirrors apply to both manufacturers and retailers?
Yes, GST is applicable at every stage, from manufacturers to wholesalers and retailers. Businesses must charge and pay GST based on their transactions.
Can businesses claim Input Tax Credit (ITC) for tea?
Yes, businesses involved in the tea industry can claim ITC on the GST paid on inputs used to produce or sell tea.
Can businesses claim input tax credit (ITC) on glass mirrors?
Businesses must maintain proper invoices, include the glass mirror HSN code (7009) on bills, and file timely GST returns to stay compliant.
Why is the HSN code important for glass mirrors?
The mirror HSN code 7009 ensures accurate tax classification, simplifies GST filing, prevents errors in taxation, and helps in the smooth import and export of glass mirrors by maintaining a uniform system across businesses.
How can businesses ensure correct GST compliance for glass mirrors?
Businesses must use mirror HSN code 7009 in their invoices, stay updated on tax policies, and ensure accurate tax filing to avoid penalties.
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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