70112000 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 Cathode-Ray Tubes, 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 Cathode-Ray Tubes 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 70112000
Tax liability for Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Cathode-Ray Tubes under HSN 70112000 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 kg..
Who Should Use HSN Code 70112000?
Any business engaged in supplying Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Cathode-Ray Tubes must apply HSN 70112000 on invoices. The Glass And Glassware category under Chapter 70 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Cathode-Ray Tubes? Complete GST registration to legally collect taxes on goods under HSN 70112000. Businesses importing or exporting Glass And Glassware products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Proper use of HSN Code 70112000 for Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Cathode-Ray Tubes streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 70 – Glass And Glassware through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - For Cathode-Ray Tubes under HSN Code 70112000 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses 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 Cathode-Ray Tubes must use HSN 70112000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 70112000 for Glass And Glassware goods before invoicing.
Yes, AD Code registration is required for 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 Cathode-Ray Tubes under Glass And Glassware. This registration links your bank account to process foreign currency payments from overseas buyers.