Under the GST regime, HSN Code 70091090 classifies Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Other within Chapter 70 – Glass And Glassware. This code is essential for businesses to correctly calculate and remit taxes on Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: 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 kg..
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 70091090
The taxation of Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Other under HSN Code 70091090 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Glass And Glassware goods under Chapter 70.
Who Should Use HSN Code 70091090?
Manufacturers, wholesalers, retailers, and exporters dealing in Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Other are required to mention HSN 70091090 on all tax documents. This classification under Glass And Glassware applies to businesses of all sizes operating within Chapter 70. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Entering the Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Other market requires essential registrations. GST registration enables legal tax collection on HSN 70091090 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
Using HSN Code 70091090 accurately for Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Other avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 70 – Glass And Glassware to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
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 70091090 for accurate classification of Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Other.
Yes, registered businesses can claim input tax credit on Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Other purchases made under HSN 70091090. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Rear-View Mirrors For Vehicles: Other is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
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: Other internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.