Under the GST regime, HSN Code 70031990 classifies Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Sheets : Other: Other within Chapter 70 – Glass And Glassware. This code is essential for businesses to correctly calculate and remit taxes on Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Sheets : Other: Other. 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 m2.
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... | 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% |
GST Rates for HSN 70031990
The taxation of Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Sheets : Other: Other under HSN Code 70031990 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use m2 for Glass And Glassware goods under Chapter 70.
Who Should Use HSN Code 70031990?
Every entity transacting in Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Sheets : Other: Other must quote HSN Code 70031990 on invoices. This includes traders, distributors, and e-commerce sellers operating under Glass And Glassware. Chapter 70 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Starting a business involving Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Sheets : Other: Other? GST registration is mandatory for collecting and remitting taxes on HSN 70031990 goods. Companies planning international trade within Glass And Glassware must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Using HSN Code 70031990 accurately for Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Sheets : Other: Other avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 70 – Glass And Glassware to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
Official GST rates for Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Sheets : Other: Other under HSN 70031990 are published in government notifications and the CBIC website. Current rates are CGST 0.09, SGST/UTGST 0.09, and IGST 0.18.
Yes, online marketplaces and e-commerce operators selling Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Sheets : Other: Other must mention HSN Code 70031990 on invoices. This Glass And Glassware classification applies to all sales channels under Chapter 70.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Sheets : Other: Other under HSN 70031990.
GST rates for Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Sheets : Other: Other and other Glass And Glassware products under Chapter 70 may change through GST Council recommendations. Monitor official notifications to stay updated on 0.09, 0.09, and 0.18 revisions.