Chapter 70 of the GST framework covers Glass And Glassware, and HSN Code 70119090 specifically identifies Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - Other: Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - Other: Other. 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 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 70119090
Goods classified as Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - Other: Other under HSN 70119090 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 70 – Glass And Glassware products.
Who Should Use HSN Code 70119090?
Every entity transacting in Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - Other: Other must quote HSN Code 70119090 on invoices. This includes traders, distributors, and e-commerce sellers operating under Glass And Glassware. Chapter 70 mandates this classification for accurate tax computation across the supply chain.
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 - Other: Other? GST registration is mandatory for collecting and remitting taxes on HSN 70119090 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 application of HSN Code 70119090 for Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - Other: Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 70 – Glass And Glassware should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
HSN Code 70119090 falls under Chapter 70 – Glass And Glassware in the GST tariff schedule. This chapter covers various goods including Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - Other: Other.
Yes, IGST at 0.18 is applicable when Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - Other: Other is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Glass Envelopes (Including Bulbs And Tubes), Open, And Glass Parts Thereof, Without Fittings, For Electric Lamps, Cathode-Ray Tubes Or The Like - Other: Other must use HSN 70119090 on their invoices. This applies to all online platforms operating under Glass And Glassware classification.
To import goods under Glass And Glassware, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.