GST Rate on Glass and Glassware
GST Rate on Glass and Glassware
GST rate for glass and glassware are specified under HSN code chapter 70. From time to time, the GST Council decides the GST rates under these five slabs: NIL, 5%, 12%, 18% and 28%. The GST rate mentioned below is based on the decision of the GST Council on 18th May 2017.
0% and 12% GST Rate
Only bangles except those made from precious metals are not taxed under GST. Further, globes for lamps and lanterns, founts for kerosene wick lamps, Glass chimneys for lamps and lanterns are taxed at 12% GST. All other glass and glassware are taxed at 18% GST or 28% GST as follows.
Glass and Glassware Taxed at 18% GST
- Glasses for corrective spectacles.
- Cullet and other waste and scrap of glass; glass in the mass.
- Glass in balls, rods or tubes, unworked.
- Carboys, 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 glass.
- Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes.
- Clock or watch glasses and similar glasses, glasses for noncorrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses.
- Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.
- Glass beads, imitation pearls, imitation precious or semiprecious 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 imitation jewellery; glass microspheres not exceeding 1 mm in diameter.
- Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics).
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Glass and Glassware Taxed at 28% GST
- Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
- Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
- Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.
- Bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials.
- Safety glass, consisting of toughened (tempered) or laminated glass.
- Multiple-walled insulating units of glass.
- Glass mirrors, whether or not framed, including rear-view mirrors.
- Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like.
- Signalling glassware and optical elements of glass not optically worked.
- Paving 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; multicellular or foam glass in blocks, panels, plates, shells or similar forms.
- Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns].
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