70042019 is the designated HSN classification for Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refl..., categorized under Chapter 70 – Glass And Glassware in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refl... must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 9.00%, SGST/UTGST at 9.00% for local transactions, and IGST at 18.00% 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 70042019
Tax liability for Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refl... under HSN 70042019 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 70 – Glass And Glassware products must use m2.
Who Should Use HSN Code 70042019?
Any business engaged in supplying Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refl... must apply HSN 70042019 on invoices. The Glass And Glassware category under Chapter 70 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refl...? Complete GST registration to legally collect taxes on goods under HSN 70042019. Businesses importing or exporting Glass And Glassware products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 70042019 for Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refl... enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 70 – Glass And Glassware should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 70042019 is used to classify Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refl... under Chapter 70 – Glass And Glassware for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refl..., CGST applies at 9.00% and SGST/UTGST at 9.00% for intrastate supplies. Interstate transactions are taxed under IGST at 18.00%.
Yes, GST registration is mandatory for businesses dealing in Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refl... under HSN 70042019. 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.