Chapter 70 - Glass and glassware

Notes
1. This Chapter does not cover:
  • (a) goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
  • (b) articles of Chapter 71 (for example, imitation jewellery);
  • (c) optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
  • (d) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
  • (e) lamps or lighting fittings, illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, or parts thereof of heading 9405;
  • (f) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
  • (g) buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2. For the purposes of headings 7003, 7004 and 7005:
  • (a) glass is not regarded as "worked" by reason of any process it has undergone before annealing;
  • (b) cutting to shape does not affect the classification of glass in sheets;
  • (c) the expression "absorbent, reflecting or non-reflecting layer" means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3. The products referred to in heading 7006 remain classified in that heading whether or not they have the character of articles.
4. For the purposes of heading 7019, the expression "glass wool" means:
  • (a) mineral wools with a silica (SiO) content not less than 60% by weight;
  • (b) mineral wools with a silica (SiO) content less than 60% but with an alkaline oxide (KO or Na) content exceeding 5% by weight or a boric oxide (BO3) content exceeding 2% by weight. Mineral wools which do not comply with the above specifications fall in heading 6806.
5.Throughout this Schedule, the expression "glass" includes fused quartz and other fused silica.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
7001Cullet or other waste or scrap of glass;glass in the mass18%III188<sup>1</sup>
7002Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked18%III189
7003Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked28%IV89
7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked28%IV90
7005Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked28%IV91
7007Safety glass, consisting of toughened (tempered) or laminated glass28%IV93
7008Safety glass, consisting of toughened (tempered) or laminated glass28%IV94
7009Glass mirrors, whether or not framed, including rear-view mirrors28%IV95
7010Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass18%III190
7011Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like28%IV96
7013Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)18%III191
7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked28%IV97
7015Clock or watch glasses and similar glasses, glasses for non-corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses 18%III192
7016Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms28%IV98
7017Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated18%III193
7018Glass beads5%I229
7019Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)18%III195
7020Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns5%I179
7001Cullet or other waste or scrap of glass5%I228A<sup>2</sup>
7003Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked18%III189A
7004Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked18%III189B
7005Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked18%III189C
7007Safety glass, consisting of toughened (tempered) or laminated glass18%III189E
7008Safety glass, consisting of toughened (tempered) or laminated glass18%III189F
7009Glass mirrors, whether or not framed, including rear-view mirrors18%III189G
7011Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like18%III190
7014Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked18%III191A
7016Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms18%III192A
7018Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter18%III194
7020Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]28%IV99
7020Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]18%III195A
7015 10Glasses for corrective spectacles and flint buttons5%I178
7006 00 00Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials28%IV92
7006 00 00Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials18%III189D
7018Glass bangles (except those made from precious metals) 0%-136
Other Exemptions
DescriptionNotification
Exemption from Registration _ small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore- Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore-New SchemeNotification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.Notification No. 32017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSDNotification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017
Concessional GST on Specified HandicraftNotification No. 21/2018-C.T. (Rate), dated 26-7-2018
Departmental Clarifications / Case Law
Fused Silica is correctly classifiable under CTH 3207 40 00. Similarly, CTH 7002 covers Glass in balls (other than microspheres of Heading 7018), rods or tubes, unworked. Hence, Fused Silica in tube form, rods or tubes, unworked, is appropriately classifiable under CTH 7002 31 00 - M.F. (D.R.) Circular No. 3/2012-Cus., dated 1-2-2012.
Bullet Proof Doors & Windows
Aluminium window is sold as aluminium window including glass under Central Excise Tariff Heading 76 only even though the window contains majority portion as glass, the glass being only the filler medium. Classification as Aluminium Doors is more apt, than as 'articles of glass'. Incidentally, it is not only doors/windows but their frame also have been classified under Heading 7610.10. Indian Hydro Extrusions Ltd. v Commissioner 2006 (200) ELT 165 (Tri. - Bang.).
Glass bangles
Glass bangles (except those made from precious metals) falling under heading 7018 are exempt from GST. C.B.L & C .Circular F. No. 332/2/2017-TRU, dated 7-12-2017.