What products are classified under HSN 70140020 ?
It includes Other Glass for Corrective or Non-Corrective Spectacles
HSN Code 70140020 represents Optical Elements of Glass Not Optically Worked under GST classification. This code helps businesses identify Optical Elements of Glass Not Optically Worked correctly for billing, taxation, and trade. With HSN Code 70140020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Optical Elements of Glass Not Optically Worked.
HSN Code 70140020 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 | 7014 | Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked | Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked : Optical elements | 9% | 9% | 18% | 0% |
| 70 | Glass and glassware | 7014 | Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked | Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked : Optical elements | 9% | 9% | 18% | 0% |
Description of goods
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked : Optical elements
Chapter
70 – Glass and glassware
Sub Chapter
7014 – Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked
Description of goods
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked : Optical elements
Chapter
70 – Glass and glassware
Sub Chapter
7014 – Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked
Optical Elements of Glass Not Optically Worked does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked : Signalling glassware | |
| Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked : Signalling glassware |
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked : Signalling glassware
Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked : Signalling glassware
| Order Number | Description |
|---|---|
| Sterlite Technologies Limited. (AAR (Authority For Advance Ruling), Maharashtra) |
Sterlite Technologies Limited. (AAR (Authority For Advance Ruling), Maharashtra)
It includes Other Glass for Corrective or Non-Corrective Spectacles
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Optical Elements of Glass Not Optically Worked; 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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 70140020, Optical Elements of Glass Not Optically Worked 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.