Chapter 70 of the GST framework covers Glass And Glassware, and HSN Code 70161000 specifically identifies Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or ... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or .... 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 70161000

Tax liability for Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or ... under HSN 70161000 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 70161000?

Any business engaged in supplying Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or ... must apply HSN 70161000 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 Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or ...? Complete GST registration to legally collect taxes on goods under HSN 70161000. 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

Accurate application of HSN Code 70161000 for Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or ... 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)

How many digits of HSN Code 70161000 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 70161000 for accurate classification of Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or ....

Can I claim input tax credit on Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or ... purchases?

Yes, registered businesses can claim input tax credit on Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or ... purchases made under HSN 70161000. 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 70161000?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or ... 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 Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or ... domestically?

No, Import Export Code is only required if you plan to import or export Paving Blocks, Slabs, Bricks, Squares, Tiles And Other Articles Of Pressed Or Moulded Glass, Whether Or Not Wired, Of A Kind Used For Building Or Construction Purposes; Glass Cubes And Other Glass Small Wares, Whether Or Not On A Backing, For Mosaics Or ... internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.

More HSN codes from Chapter 70

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