Under the GST regime, HSN Code 70049091 classifies Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted within Chapter 70 – Glass And Glassware. This code is essential for businesses to correctly calculate and remit taxes on Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted. The applicable rates are CGST at 9.00%, SGST/UTGST at 9.00% for within-state sales, and IGST at 18.00% 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 70049091

Goods classified as Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted under HSN 70049091 are taxed based on transaction type. Local sales attract CGST at 9.00% plus SGST/UTGST at 9.00%. For supplies crossing state boundaries, IGST at 18.00% applies. Documentation must reflect m2 as the measurement standard for Chapter 70 – Glass And Glassware products.

Who Should Use HSN Code 70049091?

All businesses supplying Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted are obligated to use HSN 70049091 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 Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted? Secure GST registration to handle taxes on HSN 70049091 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

Proper use of HSN Code 70049091 for Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted streamlines audit processes and supports valid credit claims. Stay updated on 9.00%, 9.00%, and 18.00% rates for Chapter 70 – Glass And Glassware through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 70049091 should I mention on invoices?

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 70049091 for accurate classification of Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted.

Can I claim input tax credit on Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted purchases?

Yes, registered businesses can claim input tax credit on Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted purchases made under HSN 70049091. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.

What is the difference between CGST and IGST for HSN 70049091?

CGST at 9.00% plus SGST/UTGST at 9.00% applies when Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted domestically?

No, Import Export Code is only required if you plan to import or export Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked - Other Glass: Other: Tinted internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.

More HSN codes from Chapter 70

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