70 HSN Code: Glass & Glassware
HSN Chapter 70 represents Glass & Glassware under GST classification. This code helps businesses identify Glass & Glassware correctly for billing, taxation, and trade purposes. With HSN Chapter 70, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Glass & Glassware.
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Sub Chapters under HSN Chapter 70
Following Sub Chapters fall under HSN Chapter 70:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 12% | 12% | 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 | |
| 18% | 18% | Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked | |
| 5% | 5% | Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | |
| 18% | 18% | Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked | |
| 18% | 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 | |
| 18% | 18% | 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 | |
| 18% | 18% | Safety glass, consisting of toughened (tempered) or laminated glass | |
| 18% | 18% | Multiple-walled insulating units of glass | |
| 5% | 18% | Glass mirrors, whether or not framed, including rear-view mirrors | |
| 18% | 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 | |
| 12% | 12% | 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 | |
| 18% | 18% | Glassware of a kind used for table, kitchen,toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) | |
| 18% | 18% | Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked | |
| 40% | 18% | 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 | |
| 18% | 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 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 | |
| 12% | 12% | Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated | |
| 18% | 18% | 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 | |
| 18% | 18% | Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics) | |
| 5% | 5% | Other articles of glass |
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
Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked
Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked
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
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
Safety glass, consisting of toughened (tempered) or laminated glass
Glass mirrors, whether or not framed, including rear-view mirrors
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
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
Glassware of a kind used for table, kitchen,toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked
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
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
Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
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
Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics)
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Case Laws Related to Chapter 70
| Order Number | Description |
|---|---|
| Cc Fabs (AAR (Authority For Advance Ruling), Kerala) | |
| M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat) | |
| M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M.D. Mohta (AAR (Authority For Advance Ruling), West Bengal) | |
| Shashi Metals Private Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| Acrymold (AAR (Authority For Advance Ruling), Maharashtra) | |
| Vaya Life Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh) | |
| M/S. Prayagraj Dyeing & Printing Mills Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat) | |
| I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat) | |
| Director General Of Anti-profiteering, Central Board Of Indirect Taxes And Customs (Naa (National Anti Profiteering Authority), ) | |
| Aludecor Lamination Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Sterlite Technologies Limited. (AAR (Authority For Advance Ruling), Maharashtra) |
Cc Fabs (AAR (Authority For Advance Ruling), Kerala)
M/S National Health Care (AAR (Authority For Advance Ruling), Gujarat)
M/S. Heavy Vehicles Factory (AAR (Authority For Advance Ruling), Tamil Nadu)
M.D. Mohta (AAR (Authority For Advance Ruling), West Bengal)
Shashi Metals Private Ltd. (AAR (Authority For Advance Ruling), Uttar Pradesh)
Acrymold (AAR (Authority For Advance Ruling), Maharashtra)
Vaya Life Private Limited (AAR (Authority For Advance Ruling), Tamil Nadu)
M/S. Shivani Scientific Industries Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Rishabh Garg Raghav Garg Huf (AAR (Authority For Advance Ruling), Uttar Pradesh)
M/S. Prayagraj Dyeing & Printing Mills Pvt. Ltd. (AAR (Authority For Advance Ruling), Gujarat)
I-tech Plast India Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
Director General Of Anti-profiteering, Central Board Of Indirect Taxes And Customs (Naa (National Anti Profiteering Authority), )
Aludecor Lamination Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Sterlite Technologies Limited. (AAR (Authority For Advance Ruling), Maharashtra)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.