Chapter 70 of the GST framework covers Glass And Glassware, and HSN Code 70051090 specifically identifies Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Glass, Having An Absorbent, Reflecting Or Non-Reflecting Layer: Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Glass, Having An Absorbent, Reflecting Or Non-Reflecting Layer: Other. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is 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 70051090
Goods classified as Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Glass, Having An Absorbent, Reflecting Or Non-Reflecting Layer: Other under HSN 70051090 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 70051090?
Traders, manufacturers, and importers of Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Glass, Having An Absorbent, Reflecting Or Non-Reflecting Layer: Other are required to mention HSN Code 70051090 on all GST documents. This Glass And Glassware classification under Chapter 70 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Starting a business involving Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Glass, Having An Absorbent, Reflecting Or Non-Reflecting Layer: Other? GST registration is mandatory for collecting and remitting taxes on HSN 70051090 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
Accurate HSN Code 70051090 usage for Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Glass, Having An Absorbent, Reflecting Or Non-Reflecting Layer: Other simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 70 – Glass And Glassware to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
Official GST rates for Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Glass, Having An Absorbent, Reflecting Or Non-Reflecting Layer: Other under HSN 70051090 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 Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Glass, Having An Absorbent, Reflecting Or Non-Reflecting Layer: Other must mention HSN Code 70051090 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 Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Glass, Having An Absorbent, Reflecting Or Non-Reflecting Layer: Other under HSN 70051090.
GST rates for Float Glass And Surface Ground Or Polished Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Non-Reflecting Layer, But Not Otherwise Worked - Non-Wired Glass, Having An Absorbent, Reflecting Or Non-Reflecting Layer: 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.