70042091 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 70042091
The taxation of 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 Code 70042091 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use m2 for Glass And Glassware goods under Chapter 70.
Who Should Use HSN Code 70042091?
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 70042091 on invoices. The Glass And Glassware category under Chapter 70 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Starting a business involving 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...? GST registration is mandatory for collecting and remitting taxes on HSN 70042091 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 70042091 accurately 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... avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 70 – Glass And Glassware to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 70042091 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 70042091. 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.