Chapter 70 of the GST framework covers Glass And Glassware, and HSN Code 70197200 specifically identifies Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics~Other Closed Fabrics 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~Other Closed Fabrics. 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 70197200
The taxation of Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics~Other Closed Fabrics under HSN Code 70197200 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 70197200?
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~Other Closed Fabrics must apply HSN 70197200 on invoices. The Glass And Glassware category under Chapter 70 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Looking to deal in Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics~Other Closed Fabrics? GST registration is your first compliance requirement for HSN 70197200 goods. International traders in Glass And Glassware products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Proper use of HSN Code 70197200 for Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics~Other Closed Fabrics streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 70 – Glass And Glassware through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 70197200 falls under Chapter 70 – Glass And Glassware in the GST tariff schedule. This chapter covers various goods including Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics~Other Closed Fabrics.
Yes, IGST at 0.18 is applicable when Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics~Other Closed Fabrics is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 apply instead.
Yes, e-commerce sellers dealing in Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other Closed Fabrics~Other Closed Fabrics must use HSN 70197200 on their invoices. This applies to all online platforms operating under Glass And Glassware classification.
To import goods under Glass And Glassware, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.