What products are classified under HSN 70099100 ?
It includes Wollastonite Fibres
HSN Code 70099100 represents Glass Microspheres in Bulk under GST classification. This code helps businesses identify Glass Microspheres in Bulk correctly for billing, taxation, and trade. With HSN Code 70099100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Glass Microspheres in Bulk.
HSN Code 70099100 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 | Other : Unframed | 9% | 9% | 18% | 0% |
| 70 | Glass and glassware | 7009 | Glass mirrors, whether or not framed, including rear-view mirrors | Other : Unframed | 9% | 9% | 18% | 0% |
Glass Microspheres in Bulk 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 | |
| Rear-view mirrors for vehicles : Other | |
| Rear-view mirrors for vehicles : Other | |
| 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
Rear-view mirrors for vehicles : Other
Rear-view mirrors for vehicles : Other
Other : Framed
Other : Framed
It includes Wollastonite Fibres
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 Glass Microspheres in Bulk; Nil for exempt items if applicable).
Under HSN 70099100, Glass Microspheres in Bulk 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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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.