What products are classified under HSN 70091090 ?
It includes Glass Fibres and Filaments
HSN Code 70091090 represents Glass Microspheres under GST classification. This code helps businesses identify Glass Microspheres correctly for billing, taxation, and trade. With HSN Code 70091090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Glass Microspheres.
HSN Code 70091090 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 | 7009 | Glass mirrors, whether or not framed, including rear-view mirrors | Rear-view mirrors for vehicles : Other | 9% | 9% | 18% | 0% |
| 70 | Glass and glassware | 7009 | Glass mirrors, whether or not framed, including rear-view mirrors | Rear-view mirrors for vehicles : Other | 9% | 9% | 18% | 0% |
Glass Microspheres does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Rear-view mirrors for vehicles : Prismatic rear-view mirror for vehicles | |
| Rear-view mirrors for vehicles : Prismatic rear-view mirror for vehicles | |
| Other : Unframed | |
| Other : Unframed | |
| Other : Framed | |
| Other : Framed |
Rear-view mirrors for vehicles : Prismatic rear-view mirror for vehicles
Rear-view mirrors for vehicles : Prismatic rear-view mirror for vehicles
Other : Unframed
Other : Unframed
Other : Framed
Other : Framed
It includes Glass Fibres and Filaments
Under HSN 70091090, Glass Microspheres attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Glass Microspheres; Nil for exempt items if applicable).
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.