Glass HSN Code: Understanding HSN Classifications for Glass Products
Glass is used in many ways such as windows, doors, furniture, bottles, safety screens and mobile screen guards. It is an important material for homes, offices, factories and shops.
To charge GST correctly and avoid mistakes, businesses must understand how glass products are classified under HSN and what GST rates normally apply to different types of glass.
What Is the Glass HSN Code?
Under GST, glass and glassware are grouped in a separate chapter of the tariff. This chapter covers flat glass in sheets, safety glass, glass blocks, glass bottles and many other glass articles.
Flat glass sheets that are clear, tinted, frosted or patterned are placed in headings meant for flat glass. These cover glass that is supplied in sheets or panes and later cut and fitted at site.
Glass that has been further worked such as drilled, edged, curved or shaped can also fall under safety or worked glass headings. These are used in tough applications like doors, partitions and building fronts.
Finished glass articles like bottles, jars, drinking glasses and decorative items are covered by separate headings for glassware. Each major group of glass products has its own HSN family in this chapter, so traders must choose codes based on the form and use of the glass.
| HSN Code | Product Description | Product Type or Variant | GST Rate |
|---|---|---|---|
| 7005 | Float and flat glass sheets | Clear, tinted, frosted or patterned flat glass in sheets | 18% |
| 70051090 | Float glass, non wired | Flat glass sheets with or without reflective layer, other than tinted | 18% |
| 7007 | Safety glass | Toughened, tempered or laminated safety glass sheets | 18% |
| 70071900 | Toughened safety glass | Toughened or tempered safety glass for buildings and general use | 18% |
| 7010 | Glass containers | Glass bottles, jars, flasks and other packing containers | 18% |
| 70101000 | Glass ampoules and small vials | Glass containers for packing medicines and similar products | 18% |
| 7013 | Glass table and kitchen ware | Glass cups, tumblers, plates, bowls and decorative tableware | 18% |
| 34022090 | Cleaning preparations (glass cleaner) | Glass cleaning liquids and sprays sold in retail packs | 18% |
HSN Code for Toughened, Tempered, and Other Glass Products
Toughened and tempered glass is a type of safety glass that is heated and cooled in a controlled way to increase its strength. It breaks into small blunt pieces instead of sharp shards and is therefore used in doors, partitions, shower enclosures and vehicle windows.
This toughened or tempered safety glass is normally classified under safety glass headings in the glass chapter. These headings cover glass that is toughened, laminated or otherwise treated for safety.
Welding glass used in masks and helmets is usually treated as a special safety glass or as part of welding equipment, depending on how it is supplied. For example, loose glass plates can follow the glass heading, while complete welding helmets follow the protective equipment heading.
Glass bottles and jars used for packing drinks, medicines and food items are classified under headings for glass containers. These headings focus on bottles, jars, vials and similar containers made of glass, whether they are clear or coloured.
Glass cleaners and similar chemical products do not fall under glass headings. They are treated as cleaning preparations in the chemicals chapter and use a different HSN family, even though they are sold for use on glass surfaces.
GST on Glass and HSN Code Classification
Under the present GST structure, most glass products such as flat glass sheets, safety glass and glass bottles are taxed at 18% GST. They are treated as standard goods under the common slab.
Special glass articles used for scientific, laboratory or medical purposes may have separate HSN entries and sometimes enjoy a different rate based on specific notifications. Cleaning chemicals like glass cleaner follow the GST rate of chemical preparations, which can also fall in the 18% slab in many cases.
Because glass and related products sit in different headings and sometimes in different chapters, businesses must set up separate items in their accounting software for flat glass, toughened glass, glass bottles and glass cleaners. Each item should carry its own correct HSN code and GST rate.
During GST return filing , outward supplies are reported HSN wise. This allows the tax department to see how much turnover comes from glass sheets, how much from glassware and how much from cleaning products, and it helps buyers claim input tax credit correctly on the GST paid on glass goods used in their business.
Conclusion
The glass HSN code system places flat glass, safety glass, glass containers and glassware in different headings inside the glass chapter, while related items like glass cleaners are classified separately in the chemicals chapter.
When businesses map each glass item to the correct HSN code and apply the standard GST slab, usually 18% for most regular glass products, their invoices remain accurate and GST returns stay clear. This reduces the risk of disputes, notices and penalties for wrong HSN codes or GST treatment on glass products.
Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions
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What is the HSN code for glass in India?
In India, glass is mainly classified in the glass and glassware chapter. Flat glass sheets, safety glass, glass containers and glassware each have their own HSN groups within this chapter.
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How does GST apply to glass products under HSN code?
Most regular glass products such as flat glass sheets, safety glass and glass bottles are taxed at 18% GST under their respective glass HSN codes. Some special glass items can have a different rate if they are covered by specific notifications.
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What is the HSN code for toughened glass?
Toughened glass is treated as safety glass and normally falls under safety glass headings in the glass chapter. These headings cover glass that has been toughened, tempered or laminated for safety use.
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How are glass bottles classified under HSN code?
Glass bottles and jars used for packing drinks, medicines and food items are classified under HSN headings for glass containers such as bottles, jars and similar glass packing articles, which are separate from flat glass headings.
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What GST rates apply to glass products under the HSN code?
In most cases, glass products like flat glass sheets, toughened glass and glass bottles are taxed at 18% GST. Only special items that fall under concessional entries or special notifications move away from this standard slab.