A Comprehensive Guide to File GSTR-9
20 Jan, 2025
By Online Legal India
Published On 20 Jan 2025
Category GST
Glass and glassware products, classified under Chapter 70 of the HSN Code, play a vital role in various industries, from construction to household utilities. Understanding the HSN Code and GST rates for these products is essential for businesses to ensure compliance. This article explores key GST rates and classifications for glass and glassware as per Indian tax laws.
| Rates (%) | Products Description | HSN Codes | Export and Import HSN codes |
|---|---|---|---|
| 5% | Cullet or other waste or scrap of glass | 7001 | 70010010, 70010020, 70010090 |
| 18% | Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked | 7002 | 70021000, 70022010, 70022090, 70023100, 70023200, 70023900 |
| 18% | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 7003 | 70031210, 70031290, 70031910, 70031990, 70032010, 70032090, 70033010, 70033090 |
| 18% | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 7004 | 70042011, 70042019, 70042091, 70042099, 70049011, 70049019, 70049091, 70049090 |
| 18% | Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | 7005 | 70051010, 70051090, 70052110, 70052190, 70052910, 70052990, 70053010, 70053090 |
| 18% | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials | 700600 00 | – |
| 18% | Safety glass, consisting of toughened (tempered) or laminated glass | 7007 | 70071100, 70071900, 70072110, 70072190, 70072900 |
| 18% | Multiple-walled insulating units of glass | 7008 | 70080010, 70080020, 700800900 |
| 18% | Glass mirrors, whether or not framed, including rear-view mirrors | 7009 | 70091010, 70091090, 70099100, 70099200 |
| 12% | Ornamental framed mirrors | 700992 00 | – |
| 18% | Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | 7010 | 70101000, 70102000, 70109000 |
| 18% | Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like | 7011 | 70111010, 70111020, 70111090, 70112000, 70119010, 70119090 |
| 18% | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) | 7013 | 70131000, 70132200, 70132800, 70133300, 70133700, 70134100, 70134200, 70134900, 70139100, 70139900 |
| 18% | Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked | 7014 | 70140010, 70140020 |
| 18% | Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses | 7015 | 70151010, 70151020, 70151090, 70159010, 70159020, 70159090 |
| 12% | Glasses for corrective spectacles and flint buttons | 701510 | – |
| 18% | Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms | 7016 | 70161000, 70169000 |
| 18% | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated | 7017 | 70171000, 70172000, 70179010, 70179020, 70179030, 70179090 |
| 18% | Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewelry; glass microspheres not exceeding 1 mm in diameter | 7018 | 70181010, 70181020, 70181090, 70182000, 70189010, 7018909 |
| 5% | Glass beads. | 7018 | 70181010, 70181020, 70181090, 70182000, 70189010, 7018909 |
| 5% | Bangles, beads and small ware | 701810 | – |
| 12% | Glass statues [other than those of crystal] | 701890 10 | – |
| 12% | Glass art ware [ incl. pots, jars, votive, cask, cake cover, tulip bottle, vase ] | 7020 | 7020090 |
| 12% | Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns | 7020 | 70200011, 70200012, 70200019, 70200021, 70200029, 70200090 |
| 18% | Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns] | 7020 | 70200011, 70200012, 70200019, 70200021, 70200029, 7020009 |
Disclaimer: The GST rates and HSN codes provided are based on the author’s understanding and are subject to periodic updates as per the prevailing laws. This content does not constitute professional advice or formal recommendations. Despite careful preparation, errors or omissions may exist. Online Legal India is not liable for any loss or damage resulting from inaccurate or incomplete information. For precise guidance, consider seeking professional assistance, especially for GST registration and compliance.
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