Chapter 70 of the GST framework covers Glass And Glassware, and HSN Code 70196200 specifically identifies Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics Of Rovings~Other Closed Fabrics Of Rovings for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics Of Rovings~Other Closed Fabrics Of Rovings. 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 70196200
Tax liability for Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics Of Rovings~Other Closed Fabrics Of Rovings under HSN 70196200 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 70196200?
Any business engaged in supplying Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics Of Rovings~Other Closed Fabrics Of Rovings must apply HSN 70196200 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 Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics Of Rovings~Other Closed Fabrics Of Rovings? Complete GST registration to legally collect taxes on goods under HSN 70196200. 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
Correct HSN Code 70196200 application for Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics Of Rovings~Other Closed Fabrics Of Rovings ensures smooth input credit utilization and assessment processes. Track 0.09, 0.09, and 0.18 rate changes for Chapter 70 – Glass And Glassware through official notifications for continuous 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 70196200 for accurate classification of Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics Of Rovings~Other Closed Fabrics Of Rovings.
Yes, registered businesses can claim input tax credit on Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics Of Rovings~Other Closed Fabrics Of Rovings purchases made under HSN 70196200. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics Of Rovings~Other Closed Fabrics Of Rovings is sold within the same state. IGST at 0.18 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 And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics Of Rovings~Other Closed Fabrics Of Rovings internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.