Under the GST regime, HSN Code 70071900 classifies Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Toughened (Tempered) Safety Glass : Other within Chapter 70 – Glass And Glassware. This code is essential for businesses to correctly calculate and remit taxes on Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Toughened (Tempered) Safety Glass : Other. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 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 70071900
The tax structure for Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Toughened (Tempered) Safety Glass : Other under HSN Code 70071900 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in m2 as the standard measurement for goods under Chapter 70 – Glass And Glassware.
Who Should Use HSN Code 70071900?
Every entity transacting in Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Toughened (Tempered) Safety Glass : Other must quote HSN Code 70071900 on invoices. This includes traders, distributors, and e-commerce sellers operating under Glass And Glassware. Chapter 70 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Planning to trade in Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Toughened (Tempered) Safety Glass : Other? Complete GST registration to legally collect taxes on goods under HSN 70071900. 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
Proper use of HSN Code 70071900 for Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Toughened (Tempered) Safety Glass : 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)
HSN Code 70071900 falls under Chapter 70 – Glass And Glassware in the GST tariff schedule. This chapter covers various goods including Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Toughened (Tempered) Safety Glass : Other.
Yes, IGST at 0.18 is applicable when Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Toughened (Tempered) Safety Glass : Other is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Toughened (Tempered) Safety Glass : Other must use HSN 70071900 on their invoices. This applies to all online platforms operating under Glass And Glassware classification.
To import goods under Glass And Glassware, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.