70021000 is the designated HSN classification for Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Balls, categorized under Chapter 70 – Glass And Glassware in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Balls must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in kg. for billing purposes.
HSN Codes under Chapter 70 – Glass And Glassware
Below are related HSN codes from Chapter 70 – Glass And Glassware for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Glass And Glassware... | 70010010 | Cullet And Other Waste And Scrap Of Glass; Glass I... | 2.50% | 2.50% | 5.00% |
| Glass And Glassware... | 70010020 | Cullet And Other Waste And Scrap Of Glass; Glass I... | 2.50% | 2.50% | 5.00% |
| Glass And Glassware... | 70010090 | Cullet And Other Waste And Scrap Of Glass; Glass I... | 0.025 | 0.025 | 0.05 |
| Glass And Glassware... | 70022010 | Glass In Balls (Other Than Microspheres Of Heading... | 9.00% | 9.00% | 18.00% |
| Glass And Glassware... | 70022090 | Glass In Balls (Other Than Microspheres Of Heading... | 0.09 | 0.09 | 0.18 |
| Glass And Glassware... | 70023100 | Glass In Balls (Other Than Microspheres Of Heading... | 0.09 | 0.09 | 0.18 |
| Glass And Glassware... | 70023200 | Glass In Balls (Other Than Microspheres Of Heading... | 0.09 | 0.09 | 0.18 |
| Glass And Glassware... | 70023900 | Glass In Balls (Other Than Microspheres Of Heading... | 0.09 | 0.09 | 0.18 |
| Glass And Glassware... | 70031210 | Cast Glass And Rolled Glass, In Sheets Or Profiles... | 9.00% | 9.00% | 18.00% |
| Glass And Glassware... | 70031290 | Cast Glass And Rolled Glass, In Sheets Or Profiles... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 70021000
The tax structure for Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Balls under HSN Code 70021000 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 70 – Glass And Glassware.
Who Should Use HSN Code 70021000?
All businesses supplying Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Balls are obligated to use HSN 70021000 on tax invoices. From producers to retailers within Glass And Glassware, Chapter 70 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Entering the Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Balls market requires essential registrations. GST registration enables legal tax collection on HSN 70021000 goods. For cross-border trade in Glass And Glassware items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Proper use of HSN Code 70021000 for Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Balls streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 70 – Glass And Glassware through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 70021000 for accurate classification of Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Balls.
Yes, registered businesses can claim input tax credit on Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Balls purchases made under HSN 70021000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Balls is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Balls internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.