What products are classified under HSN 70099200 ?
It includes Other Glass Fibres and Articles
HSN Code 70099200 represents Other Glass Microspheres under GST classification. This code helps businesses identify Other Glass Microspheres correctly for billing, taxation, and trade. With HSN Code 70099200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Glass Microspheres.
HSN Code 70099200 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 : Framed | 9% | 9% | 18% | 0% |
| 70 | Glass and glassware | 7009 | Glass mirrors, whether or not framed, including rear-view mirrors | Other : Framed | 9% | 9% | 18% | 0% |
Other 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 | |
| Rear-view mirrors for vehicles : Other | |
| Rear-view mirrors for vehicles : Other | |
| Other : Unframed | |
| Other : Unframed |
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 : Unframed
Other : Unframed
It includes Other Glass Fibres and Articles
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Glass Microspheres; Nil for exempt items if applicable).
Under HSN 70099200, Other Glass Microspheres attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.