Chapter 70 of the GST framework covers Glass And Glassware, and HSN Code 70195200 specifically identifies Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other Woven Fabrics : Of A Width Exceeding 30 Cm, Plain Weave, Weighing Less Than 250 G/Sq. Metre, Of Filaments Measuring Per Single Yarn Not More Than 136 Tex for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other Woven Fabrics : Of A Width Exceeding 30 Cm, Plain Weave, Weighing Less Than 250 G/Sq. Metre, Of Filaments Measuring Per Single Yarn Not More Than 136 Tex. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% 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 70195200
Tax liability for Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other Woven Fabrics : Of A Width Exceeding 30 Cm, Plain Weave, Weighing Less Than 250 G/Sq. Metre, Of Filaments Measuring Per Single Yarn Not More Than 136 Tex under HSN 70195200 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 70 – Glass And Glassware products must use N.a.
Who Should Use HSN Code 70195200?
Every entity transacting in Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other Woven Fabrics : Of A Width Exceeding 30 Cm, Plain Weave, Weighing Less Than 250 G/Sq. Metre, Of Filaments Measuring Per Single Yarn Not More Than 136 Tex must quote HSN Code 70195200 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
Planning to trade in Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other Woven Fabrics : Of A Width Exceeding 30 Cm, Plain Weave, Weighing Less Than 250 G/Sq. Metre, Of Filaments Measuring Per Single Yarn Not More Than 136 Tex? Complete GST registration to legally collect taxes on goods under HSN 70195200. 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 70195200 for Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other Woven Fabrics : Of A Width Exceeding 30 Cm, Plain Weave, Weighing Less Than 250 G/Sq. Metre, Of Filaments Measuring Per Single Yarn Not More Than 136 Tex streamlines audit processes and supports valid credit claims. Stay updated on 9.00%, 9.00%, and 18.00% rates for Chapter 70 – Glass And Glassware through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
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 70195200 for accurate classification of Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other Woven Fabrics : Of A Width Exceeding 30 Cm, Plain Weave, Weighing Less Than 250 G/Sq. Metre, Of Filaments Measuring Per Single Yarn Not More Than 136 Tex.
Yes, registered businesses can claim input tax credit on Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other Woven Fabrics : Of A Width Exceeding 30 Cm, Plain Weave, Weighing Less Than 250 G/Sq. Metre, Of Filaments Measuring Per Single Yarn Not More Than 136 Tex purchases made under HSN 70195200. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other Woven Fabrics : Of A Width Exceeding 30 Cm, Plain Weave, Weighing Less Than 250 G/Sq. Metre, Of Filaments Measuring Per Single Yarn Not More Than 136 Tex is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
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, Woven Fabrics) - Other Woven Fabrics : Of A Width Exceeding 30 Cm, Plain Weave, Weighing Less Than 250 G/Sq. Metre, Of Filaments Measuring Per Single Yarn Not More Than 136 Tex internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.