Chapter 70 of the GST framework covers Glass And Glassware, and HSN Code 70197100 specifically identifies Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Veils (Thin Sheets)~Veils (Thin Sheets) 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)~Veils (Thin Sheets)~Veils (Thin Sheets). 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 70197100
The tax structure for Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Veils (Thin Sheets)~Veils (Thin Sheets) under HSN Code 70197100 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 70 – Glass And Glassware.
Who Should Use HSN Code 70197100?
Manufacturers, wholesalers, retailers, and exporters dealing in Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Veils (Thin Sheets)~Veils (Thin Sheets) are required to mention HSN 70197100 on all tax documents. This classification under Glass And Glassware applies to businesses of all sizes operating within Chapter 70. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Entering the Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Veils (Thin Sheets)~Veils (Thin Sheets) market requires essential registrations. GST registration enables legal tax collection on HSN 70197100 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 application of HSN Code 70197100 for Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Veils (Thin Sheets)~Veils (Thin Sheets) 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)
The standard unit of measurement for Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Veils (Thin Sheets)~Veils (Thin Sheets) under HSN Code 70197100 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Veils (Thin Sheets)~Veils (Thin Sheets) must use HSN 70197100 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 70197100 for Glass And Glassware goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Veils (Thin Sheets)~Veils (Thin Sheets) under Glass And Glassware. This registration links your bank account to process foreign currency payments from overseas buyers.