Under the GST regime, HSN Code 70023200 classifies Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Of Other Glass Having A Linear Coefficient Of Expansion Not Exceeding 5 X 10-6 Per Kelvin Within A Temperature Range Of 00C To 3000C within Chapter 70 – Glass And Glassware. This code is essential for businesses to correctly calculate and remit taxes on Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Of Other Glass Having A Linear Coefficient Of Expansion Not Exceeding 5 X 10-6 Per Kelvin Within A Temperature Range Of 00C To 3000C. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using kg..
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... | 70021000 | Glass In Balls (Other Than Microspheres Of Heading... | 0.09 | 0.09 | 0.18 |
| 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... | 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 70023200
The tax structure for Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Of Other Glass Having A Linear Coefficient Of Expansion Not Exceeding 5 X 10-6 Per Kelvin Within A Temperature Range Of 00C To 3000C under HSN Code 70023200 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 70023200?
Manufacturers, wholesalers, retailers, and exporters dealing in Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Of Other Glass Having A Linear Coefficient Of Expansion Not Exceeding 5 X 10-6 Per Kelvin Within A Temperature Range Of 00C To 3000C are required to mention HSN 70023200 on all tax documents. This classification under Glass And Glassware applies to businesses of all sizes operating within Chapter 70. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Commencing trade in Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Of Other Glass Having A Linear Coefficient Of Expansion Not Exceeding 5 X 10-6 Per Kelvin Within A Temperature Range Of 00C To 3000C? Secure GST registration to handle taxes on HSN 70023200 classified goods. Businesses with international operations in Glass And Glassware need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Correct HSN Code 70023200 application for Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Of Other Glass Having A Linear Coefficient Of Expansion Not Exceeding 5 X 10-6 Per Kelvin Within A Temperature Range Of 00C To 3000C ensures smooth input credit utilization and assessment processes. Track 0.09, 0.09, and 0.18 rate changes for Chapter 70 – Glass And Glassware through official notifications for continuous 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 70023200 for accurate classification of Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Of Other Glass Having A Linear Coefficient Of Expansion Not Exceeding 5 X 10-6 Per Kelvin Within A Temperature Range Of 00C To 3000C.
Yes, registered businesses can claim input tax credit on Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Of Other Glass Having A Linear Coefficient Of Expansion Not Exceeding 5 X 10-6 Per Kelvin Within A Temperature Range Of 00C To 3000C purchases made under HSN 70023200. 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 - Tubes: Of Other Glass Having A Linear Coefficient Of Expansion Not Exceeding 5 X 10-6 Per Kelvin Within A Temperature Range Of 00C To 3000C 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 - Tubes: Of Other Glass Having A Linear Coefficient Of Expansion Not Exceeding 5 X 10-6 Per Kelvin Within A Temperature Range Of 00C To 3000C internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.