70032090 is the designated HSN classification 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 - Wired Sheets: Other, categorized under Chapter 70 – Glass And Glassware in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Wired Sheets: 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 m2 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... | 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 70032090
Goods classified as Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Wired Sheets: Other under HSN 70032090 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect m2 as the measurement standard for Chapter 70 – Glass And Glassware products.
Who Should Use HSN Code 70032090?
Manufacturers, wholesalers, retailers, and exporters dealing 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 - Wired Sheets: Other are required to mention HSN 70032090 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
Entering the Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Wired Sheets: Other market requires essential registrations. GST registration enables legal tax collection on HSN 70032090 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 70032090 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 - Wired Sheets: Other 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 70032090 for accurate classification 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 - Wired Sheets: Other.
Yes, registered businesses can claim input tax credit 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 - Wired Sheets: Other purchases made under HSN 70032090. 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 Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Wired Sheets: Other 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 Cast Glass And Rolled Glass, In Sheets Or Profiles, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Wired Sheets: Other internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.