Chapter 70 of the GST framework covers Glass And Glassware, and HSN Code 70099200 specifically identifies Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Framed 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 - Other : Framed. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 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 70099200

Tax liability for Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Framed under HSN 70099200 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 70 – Glass And Glassware products must use N.a.

Who Should Use HSN Code 70099200?

All businesses supplying Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Framed are obligated to use HSN 70099200 on tax invoices. From producers to retailers within Glass And Glassware, Chapter 70 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.

Business Registration Requirements

Looking to deal in Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Framed? GST registration is your first compliance requirement for HSN 70099200 goods. International traders in Glass And Glassware products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.

Why Correct Classification Matters

Accurate HSN Code 70099200 usage for Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Framed 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)

How many digits of HSN Code 70099200 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 70099200 for accurate classification of Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Framed.

Can I claim input tax credit on Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Framed purchases?

Yes, registered businesses can claim input tax credit on Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Framed purchases made under HSN 70099200. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.

What is the difference between CGST and IGST for HSN 70099200?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Glass Mirrors, Whether Or Not Framed, Including Rear-View Mirrors - Other : Framed is sold within the same state. IGST at 0.18 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 - Other : Framed 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 - Other : Framed internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.

More HSN codes from Chapter 70

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