What products are classified under HSN 70159090 ?
It includes Glassware for Technical and Scientific Use
HSN Code 70159090 represents Miscellaneous Optical Glass under GST classification. This code helps businesses identify Miscellaneous Optical Glass correctly for billing, taxation, and trade. With HSN Code 70159090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Miscellaneous Optical Glass.
HSN Code 70159090 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 | 7015 | Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like; not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses | Other : Other | 9% | 9% | 18% | 0% |
| 70 | Glass and glassware | 7015 | Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like; not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses | Other : Other | 9% | 9% | 18% | 0% |
Description of goods
Other : Other
Chapter
70 – Glass and glassware
Sub Chapter
7015 – Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like; not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses
Description of goods
Other : Other
Chapter
70 – Glass and glassware
Sub Chapter
7015 – Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like; not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses
Miscellaneous Optical Glass does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Glasses for corrective spectacles : Ophthalmic rough blanks | |
| Glasses for corrective spectacles : Ophthalmic rough blanks | |
| Glasses for corrective spectacles : Flint button | |
| Glasses for corrective spectacles : Flint button | |
| Glasses for corrective spectacles : Other | |
| Glasses for corrective spectacles : Other | |
| Other : Clock and watch glasses and similar glasses, curved, bent, hollowed and the like, glass spheres and segments of spheres for the manufacture of such glasses | |
| Other : Clock and watch glasses and similar glasses, curved, bent, hollowed and the like, glass spheres and segments of spheres for the manufacture of such glasses | |
| Other : Glass for sun glasses | |
| Other : Glass for sun glasses |
Glasses for corrective spectacles : Ophthalmic rough blanks
Glasses for corrective spectacles : Ophthalmic rough blanks
Glasses for corrective spectacles : Flint button
Glasses for corrective spectacles : Flint button
Glasses for corrective spectacles : Other
Glasses for corrective spectacles : Other
Other : Clock and watch glasses and similar glasses, curved, bent, hollowed and the like, glass spheres and segments of spheres for the manufacture of such glasses
Other : Clock and watch glasses and similar glasses, curved, bent, hollowed and the like, glass spheres and segments of spheres for the manufacture of such glasses
Other : Glass for sun glasses
Other : Glass for sun glasses
It includes Glassware for Technical and Scientific Use
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 the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 70159090, Miscellaneous Optical Glass attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.