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Sub Chapters under Glass & Glassware

The following Sub Chapters fall under HSN Chapter 70:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
7001
New GST Rate
12%
Old GST Rate
12%
Description
Cullet and other waste and scrap of glass, excluding glass from cathode ray tubes or other activated glass of heading 8549; glass in the mass
Sub Chapter
7002
New GST Rate
18%
Old GST Rate
18%
Description
Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked
Sub Chapter
7003
New GST Rate
5%
Old GST Rate
5%
Description
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
Sub Chapter
7004
New GST Rate
18%
Old GST Rate
18%
Description
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
Sub Chapter
7005
New GST Rate
18%
Old GST Rate
18%
Description
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
Sub Chapter
7006
New GST Rate
18%
Old GST Rate
18%
Description
Glass of heading 70.03, 70.04 or 70.05, bent, edge worked, engraved, grilled, enamelled or otherwise worked, but framed or fitted with other materials
Sub Chapter
7007
New GST Rate
18%
Old GST Rate
18%
Description
Safety glass, consisting of toughened (tempered) or laminated glass
Sub Chapter
7008
New GST Rate
18%
Old GST Rate
18%
Description
Multiple-walled insulating units of glass
Sub Chapter
7009
New GST Rate
5%
Old GST Rate
18%
Description
Glass mirrors, whether or not framed, including rear-view mirrors
Sub Chapter
7010
New GST Rate
18%
Old GST Rate
18%
Description
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
Sub Chapter
7011
New GST Rate
12%
Old GST Rate
12%
Description
Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps and light sources, cathode-ray tubes or the like
Sub Chapter
7013
New GST Rate
18%
Old GST Rate
18%
Description
Glassware of a kind used for table, kitchen,toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
Sub Chapter
7014
New GST Rate
18%
Old GST Rate
18%
Description
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked
Sub Chapter
7015
New GST Rate
40%
Old GST Rate
18%
Description
Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like; not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses
Sub Chapter
7016
New GST Rate
18%
Old GST Rate
18%
Description
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 small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms
Sub Chapter
7017
New GST Rate
12%
Old GST Rate
12%
Description
Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
Sub Chapter
7018
New GST Rate
18%
Old GST Rate
18%
Description
Glass beads, 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 jewellery; glass microspheres not exceeding 1 mm in diameter
Sub Chapter
7019
New GST Rate
18%
Old GST Rate
18%
Description
Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)
Sub Chapter
7020
New GST Rate
5%
Old GST Rate
5%
Description
Other articles of glass

Case Laws Related to Chapter 70

Order Number
Description
Order Number
KER/107/2021
Description
Cc Fabs (AAR (Authority For Advance Ruling), Kerala)
Description
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
Order Number
TN/15/AAR/2020
Description
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
08/WBAAR/2018-19
Description
M.D. Mohta (AAR (Authority For Advance Ruling), West Bengal)
Order Number
UP ADRG 91/2022
Description
Shashi Metals Private Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
Order Number
4/AAR/2019
Description
Vaya Life Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
Description
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
Order No. 55
Description
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
Description
M/S. Prayagraj Dyeing & Printing Mills Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
Description
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Order Number
77/2019
Description
Director General Of Anti-profiteering, Central Board Of Indirect Taxes And Customs (Naa (National Anti Profiteering Authority), )
Description
Aludecor Lamination Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Description
Sterlite Technologies Limited. (AAR (Authority For Advance Ruling), Maharashtra)

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The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.