70023900 is the designated HSN classification for Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Other, 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 - Tubes: Other 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... | 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... | 70023200 | 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 70023900
Tax liability for Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Other under HSN 70023900 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 70 – Glass And Glassware products must use kg..
Who Should Use HSN Code 70023900?
All businesses supplying Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Other are obligated to use HSN 70023900 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
Commencing trade in Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Other? Secure GST registration to handle taxes on HSN 70023900 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 70023900 application for Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Other 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)
HSN Code 70023900 is used to classify Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Other under Chapter 70 – Glass And Glassware for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Other, CGST applies at 0.09 and SGST/UTGST at 0.09 for intrastate supplies. Interstate transactions are taxed under IGST at 0.18.
Yes, GST registration is mandatory for businesses dealing in Glass In Balls (Other Than Microspheres Of Heading 7018), Rods Or Tubes, Unworked - Tubes: Other under HSN 70023900. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Glass And Glassware, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.