---
title: "HSN Code for Unworked/Rough Emeralds | HSN 70199010 GST Rate"
description: "Find HSN and GST Rates for 70199010 related to Unworked/Rough Emeralds with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-70199010/"
---

# HSN Code 70199010: Unworked/Rough Emeralds

- [Section 13: Guide to HSN Section 13](https://busy.in/hsn/section-13/)
- [Chapter 70: Glass & Glassware](https://busy.in/hsn/chapter-70/)
- [Sub-chapter 7019: Glass Fibres](https://busy.in/hsn/sub-chapter-7019/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics) - other: glass wool or glass fibre | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 70199010 ?

It includes Of heading 7104

### Do e‑way bill and e‑invoice apply for Unworked/Rough Emeralds?

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.

### Any common misclassification issue with Unworked/Rough Emeralds?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Does packaging or labelling change the GST for Unworked/Rough Emeralds?

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.

### How should mixed supplies be billed when Unworked/Rough Emeralds is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Unworked/Rough Emeralds; Nil for exempt items if applicable).

### How much GST applies to Unworked/Rough Emeralds?

Under HSN 70199010, Unworked/Rough Emeralds attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Can we claim ITC on inputs used to trade Unworked/Rough Emeralds?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.