Heading · Chapter 70 · Section XIII, Articles of stone, plaster, cement, asbestos, mica or similar materi…

HS 7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non reflecting layer, but not otherwise worked

Glass and glassware

Customs duty
10%
8 tariff items
GST now
18%
Import policy
Free
Export policy
Free
Unit
m²
Duty in China
3% to 15%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
7004 20Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer10%18%m²
7004 90Other glass10%18%m²

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 8 tariff items: 10%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 19 Oct 2026. 4 earlier measures have ended.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 8 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 244Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflec-ting or non- reflecting layer, but not otherwise worked1.2%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 8 tariff items

China: the same goods (7004)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 7004. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
7004.20.00.00Drawn or blown coloured glass sheets, plates拉、吹制的着色玻璃板、片15%MFN rate (no APTA concession on this line)15%13%0%None
7004.90.00.01Optical flat glass, of a thickness of < 0.7 mm光学平板玻璃,厚度0.7mm以下9%China's provisional rate, lower than MFN15%13%0%None
7004.90.00.02Raw plate glass for substrates of liquid crystal or OLED displays液晶或有机发光二极管(OLED)显示屏基板用原板玻璃3%China's provisional rate, lower than MFN15%13%0%None
7004.90.00.03Unworked sheet glass for covers of mobile phones or tablets (including front and back covers)手机或平板电脑盖板(包括前盖、后盖)用原板玻璃5%China's provisional rate, lower than MFN15%13%0%None
7004.90.00.90Other drawn or blown glass sheets, plates拉、吹制的其他玻璃板、片15%MFN rate (no APTA concession on this line)15%13%0%None
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Previous7003Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise workedOne level upChapter 70Glass and glasswareNext7005Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked

Sources

For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.