Chapter 70 of the GST framework covers Glass And Glassware, and HSN Code 70091010 specifically identifies Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard unit of measurement is N.a.
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 70091010
For Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles classified under HSN Code 70091010, tax computation follows GST principles. CGST at 9.00% plus SGST/UTGST at 9.00% covers intrastate sales. IGST at 18.00% applies to interstate transactions. N.a is the prescribed measurement for Glass And Glassware under Chapter 70.
Who Should Use HSN Code 70091010?
Any business engaged in supplying Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles must apply HSN 70091010 on invoices. The Glass And Glassware category under Chapter 70 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Entering the Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles market requires essential registrations. GST registration enables legal tax collection on HSN 70091010 goods. For cross-border trade in Glass And Glassware items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Correct HSN Code 70091010 application for Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles ensures smooth input credit utilization and assessment processes. Track 9.00%, 9.00%, and 18.00% rate changes for Chapter 70 – Glass And Glassware through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 70091010 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 70091010 for accurate classification of Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles.
Can I claim input tax credit on Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles purchases?
Yes, registered businesses can claim input tax credit on Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles purchases made under HSN 70091010. 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 70091010?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles 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 Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles domestically?
No, Import Export Code is only required if you plan to import or export Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Prismatic Rear-View Mirror For Vehicles internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.
