HSN Code 70099100 provides the tax classification for Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Unframed under Chapter 70 – Glass And Glassware of the GST tariff. Businesses dealing in Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Unframed must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized unit of measurement is 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 70099100
The taxation of Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Unframed under HSN Code 70099100 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 70099100?
Manufacturers, wholesalers, retailers, and exporters dealing in Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Unframed are required to mention HSN 70099100 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 - Other : Unframed market requires essential registrations. GST registration enables legal tax collection on HSN 70099100 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 70099100 accurately for Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Unframed 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)
What is the unit of measurement for HSN 70099100?
The standard unit of measurement for Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Unframed under HSN Code 70099100 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 70099100 mandatory for small businesses?
Yes, businesses dealing in Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Unframed must use HSN 70099100 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Unframed?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 70099100 for Glass And Glassware goods before invoicing.
Do I need AD Code registration for exporting Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Unframed?
Yes, AD Code registration is required for exporters dealing in Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Unframed under Glass And Glassware. This registration links your bank account to process foreign currency payments from overseas buyers.
