Under the GST regime, HSN Code 70072900 classifies Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Laminated 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 - Laminated 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 70072900
Goods classified as Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Laminated Safety Glass : Other under HSN 70072900 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 70072900?
Every entity transacting in Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Laminated Safety Glass : Other must quote HSN Code 70072900 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
Commencing trade in Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Laminated Safety Glass : Other? Secure GST registration to handle taxes on HSN 70072900 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
Accurate HSN Code 70072900 usage for Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Laminated Safety Glass : 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)
The standard unit of measurement for Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Laminated Safety Glass : Other under HSN Code 70072900 is m2. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Laminated Safety Glass : Other must use HSN 70072900 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 70072900 for Glass And Glassware goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass - Laminated Safety Glass : Other under Glass And Glassware. This registration links your bank account to process foreign currency payments from overseas buyers.