What products are classified under HSN 70023100 ?
It includes Non-Wired Tinted Glass Sheets
HSN Code 70023100 represents Tempered and Laminated Glass under GST classification. This code helps businesses identify Tempered and Laminated Glass correctly for billing, taxation, and trade. With HSN Code 70023100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Tempered and Laminated Glass.
HSN Code 70023100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 70 | Glass and glassware | 7002 | Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked | Tubes : Of fused quartz or other fused silica | 9% | 9% | 18% | 0% |
| 70 | Glass and glassware | 7002 | Glass in balls (other than microspheres of heading 7018), rods or tubes, unworked | Tubes : Of fused quartz or other fused silica | 9% | 9% | 18% | 0% |
Tempered and Laminated Glass does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Balls | |
| Balls | |
| Rods : Enamel glass rods | |
| Rods : Enamel glass rods | |
| Rods : Other | |
| Rods : Other | |
| Tubes : Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to 3000C | |
| Tubes : Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to 3000C | |
| Tubes : Other | |
| Tubes : Other |
Balls
Balls
Rods : Enamel glass rods
Rods : Enamel glass rods
Rods : Other
Rods : Other
Tubes : Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to 3000C
Tubes : Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to 3000C
Tubes : Other
Tubes : Other
It includes Non-Wired Tinted Glass Sheets
e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Tempered and Laminated Glass; Nil for exempt items if applicable).
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 70023100, Tempered and Laminated Glass attracts Varies when sold in taxable form. Describe the exact form on the invoice.
For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.
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.