70191500 is the designated HSN classification for Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats, categorized under Chapter 70 – Glass And Glassware in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats 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 70191500

The taxation of Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats under HSN Code 70191500 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 70191500?

Any business engaged in supplying Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats must apply HSN 70191500 on invoices. The Glass And Glassware category under Chapter 70 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.

Business Registration Requirements

Entering the Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats market requires essential registrations. GST registration enables legal tax collection on HSN 70191500 goods. For cross-border trade in Glass And Glassware items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.

Why Correct Classification Matters

Accurate HSN Code 70191500 usage for Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats 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)

How many digits of HSN Code 70191500 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 70191500 for accurate classification of Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats.

Can I claim input tax credit on Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats purchases?

Yes, registered businesses can claim input tax credit on Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats purchases made under HSN 70191500. 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 70191500?

CGST at 0.09 plus SGST/UTGST at 0.09 applies when Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats 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 Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats domestically?

No, Import Export Code is only required if you plan to import or export Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)-Slivers, Rovings, Yarn And Chopped Strands And Mats Thereof--Chemically Bonded Mats internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.

More HSN codes from Chapter 70

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