70199000 is the designated HSN classification for Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other~Other, categorized under Chapter 70 – Glass And Glassware in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other~Other must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 9.00%, SGST/UTGST at 9.00% for local transactions, and IGST at 18.00% 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 70199000
Goods classified as Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other~Other under HSN 70199000 are taxed based on transaction type. Local sales attract CGST at 9.00% plus SGST/UTGST at 9.00%. For supplies crossing state boundaries, IGST at 18.00% applies. Documentation must reflect kg. as the measurement standard for Chapter 70 – Glass And Glassware products.
Who Should Use HSN Code 70199000?
All businesses supplying Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other~Other are obligated to use HSN 70199000 on tax invoices. From producers to retailers within Glass And Glassware, Chapter 70 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
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~Other? GST registration is your first compliance requirement for HSN 70199000 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 70199000 for Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other~Other 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)
HSN Code 70199000 is used to classify Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other~Other under Chapter 70 – Glass And Glassware for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other~Other, CGST applies at 9.00% and SGST/UTGST at 9.00% for intrastate supplies. Interstate transactions are taxed under IGST at 18.00%.
Yes, GST registration is mandatory for businesses dealing in Glass And Glassware~Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Rovings, Woven Fabrics)~Other~Other under HSN 70199000. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Glass And Glassware, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.