70111090 is the designated HSN classification for Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Electric Lighting: Other, categorized under Chapter 70 – Glass And Glassware in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Electric Lighting: Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in kg. for billing purposes.
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 70111090
The taxation of Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Electric Lighting: Other under HSN Code 70111090 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 70111090?
Manufacturers, wholesalers, retailers, and exporters dealing in Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Electric Lighting: Other are required to mention HSN 70111090 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
Starting a business involving Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Electric Lighting: Other? GST registration is mandatory for collecting and remitting taxes on HSN 70111090 goods. Companies planning international trade within Glass And Glassware must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate HSN Code 70111090 usage for Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Electric Lighting: 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 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 70111090 for accurate classification of Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Electric Lighting: Other.
Yes, registered businesses can claim input tax credit on Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Electric Lighting: Other purchases made under HSN 70111090. 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 Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Electric Lighting: 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 Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Electric Lighting: Other internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.