HSN Code 70199090 provides the tax classification for Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other: Other under Chapter 70 – Glass And Glassware of the GST tariff. Businesses dealing in Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other: Other must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized 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 70199090
Goods classified as Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other: Other under HSN 70199090 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect N.a as the measurement standard for Chapter 70 – Glass And Glassware products.
Who Should Use HSN Code 70199090?
Manufacturers, wholesalers, retailers, and exporters dealing in Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other: Other are required to mention HSN 70199090 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
Starting a business involving Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other: Other? GST registration is mandatory for collecting and remitting taxes on HSN 70199090 goods. Companies planning international trade within Glass And Glassware must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Using HSN Code 70199090 accurately for Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other: Other avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 70 – Glass And Glassware to maintain accurate filings and smooth business operations.
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 70199090 for accurate classification of Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other: Other.
Yes, registered businesses can claim input tax credit on Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other: Other purchases made under HSN 70199090. 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 Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other: Other 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 Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) - Other: Other internationally. For domestic trade within Glass And Glassware, GST registration is sufficient.