Chapter 70 of the GST framework covers Glass And Glassware, and HSN Code 70189010 specifically identifies Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, O... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, O.... Tax rates applicable include CGST at 2.50%, SGST/UTGST at 2.50%, and IGST at 5.00% 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 70189010
Goods classified as Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, O... under HSN 70189010 are taxed based on transaction type. Local sales attract CGST at 2.50% plus SGST/UTGST at 2.50%. For supplies crossing state boundaries, IGST at 5.00% applies. Documentation must reflect N.a as the measurement standard for Chapter 70 – Glass And Glassware products.
Who Should Use HSN Code 70189010?
All businesses supplying Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, O... are obligated to use HSN 70189010 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
Commencing trade in Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, O...? Secure GST registration to handle taxes on HSN 70189010 classified goods. Businesses with international operations in Glass And Glassware need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Using HSN Code 70189010 accurately for Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, O... avoids compliance issues and facilitates credit claims. Monitor changes to 2.50%, 2.50%, and 5.00% rates for Chapter 70 – Glass And Glassware to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
Official GST rates for Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, O... under HSN 70189010 are published in government notifications and the CBIC website. Current rates are CGST 2.50%, SGST/UTGST 2.50%, and IGST 5.00%.
Yes, online marketplaces and e-commerce operators selling Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, O... must mention HSN Code 70189010 on invoices. This Glass And Glassware classification applies to all sales channels under Chapter 70.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, O... under HSN 70189010.
GST rates for Glass Beads, Imitation Pearls, Imitation Precious Or Semi-Precious Stones And Similar Glass Smallwares, And Articles Thereof Other Than Imitation Jewellery, Glass Eyes Other Than Prosthetic Articles; Statuettes And Other Ornaments Of Lamp-Worked Glass, O... and other Glass And Glassware products under Chapter 70 may change through GST Council recommendations. Monitor official notifications to stay updated on 2.50%, 2.50%, and 5.00% revisions.