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Hsn Codes & GST Rates on Glass & Glassware

HSN Code and GST Rate for Glass

Hsn Codes & GST Rates on Glass & Glassware

In this article we look at the HSN code and GST rate for glass and glassware Products which fall under Chapter 70 of HSN Code.

This Chapter does not cover :

  • Goods of heading 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in form of powder, granules or flakes);
  • Articles of Chapter 71 (for example, imitation jewellery);
  • Optical fibre cables of heading 8544, electrical insulators (heading 8546) or fittings of insulating material of heading 8547;
  • Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
  • Lamps or lighting fittings, illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, or parts thereof of heading 9405;
  • 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
  • Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96

For the purpose of headings 7003, 7004 and 7005:

  • Glass is not regarded as “worked” by reason of any process it has undergone before annealing;
  • Cutting to shape does not affect the classification of glass in sheets;
  • 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.

The products referred to in heading 7006 remain classified in that heading  whether or not they have the character of articles.
For the purposes of heading 7019, the expression “glass wool” means:

  • Mineral wools with a silica (SiO2) content not less than 60% by weight;
  • Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding, 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight;
  • Mineral wools which do not comply with the above specifications fall in heading 6806

Throughout this Schedule, the expression “glass” includes fused quartz and other fused silica.

HSN Code and GST Rate for Chapter 70 – Glass and Glassware

 

HSN Code HSN Item Description Import Policy Policy Conditions GST Rate in Percentage
7001 CULLET AND OTHER WASTE AND SCRAP OF GLASS; GLASS IN THE MASS
7001 00 Cullet and other waste and scrap of glass; glass in the mass:
7001 00 10 Cullet and other waste and scrap of glass Free 18
7001 00 20 Enamel glass in the mass Free 18
7001 00 90 Other Free 18
7002 GLASS IN BALLS (OTHER THAN MICROSPHERES OF HEADING 7018), RODS OR TUBES, UNWORKED
7002 10 00 Balls Free 18
7002 20 Rods:
7002 20 10 Enamel glass rods Free 18
7002 20 90 Other Free 18
  Tubes:
7002 31 00 Of fused quartz or other fused silica Free 18
7002 32 00 Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to 3000C Free 18
7002 39 00 Other Free 18
7003 CAST GLASS AND ROLLED GLASS, IN SHEETS OR PROFILES, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON-REFLECTING LAYER, BUT NOT OTHERWISE WORKED
  Non-wired sheets:
7003 12 Coloured throughout the mass (body tinted),opacified, flashed or having an absorbent, reflecting or non-reflecting layer:
7003 12 10 Tinted Free 28
7003 12 90 Other Free 28
7003 19 Other:
7003 19 10 Tinted Free 28
7003 19 90 Other Free 28
7003 20 Wired sheets:
7003 20 10 Tinted Free 28
7003 20 90 Other Free 28
7003 30 Profiles:
7003 30 10 Tinted Free 28
7003 30 90 Other 28
7004 DRAWN GLASS AND BLOWN GLASS, IN SHEETS, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON- REFLECTING LAYER BUT NOT OTHERWISE WORKED
7004 20 Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer:
Window glass (sheet glass):
7004 20 11 Tinted Free 28
7004 20 19 Other Free 28
  Other:
7004 20 91 Tinted Free 28
7004 20 99 Other Free 28
7004 90 Other glass:
  Window glass (sheet glass):
7004 90 11 Tinted Free 28
7004 90 19 Other Free 28
  Other:
7004 90 91 Tinted Free 28
7004 90 99 Other Free 28
7005 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
7005 10 Non-wired glass, having an absorbent, reflecting or non-reflecting layer:
7005 10 10 Tinted Free 28
7005 10 90 Other Free 28
  Other non-wired glass:
7005 21 Coloured throughout the mass (body tinted) opacified, flashed or merely surface ground:
7005 21 10 Tinted Free 28
7005 21 90 Other Free 28
7005 29 Other:
7005 29 10 Tinted Free 28
7005 29 90 Other Free 28
7005 30 Wired glass:
7005 30 10 Tinted Free 28
7005 30 90 Other Free 28
7007 SAFETY GLASS, CONSISTING OF TOUGHENED (TEMPERED) OR LAMINATED GLASS
  Toughened (tempered) safety glass:
7007 11 00 Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels Free 28
7007 19 00 Other Free 28
  Laminated safety glass :
7007 21 Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels:
7007 21 10 Bullet proof glass Free 28
7007 21 90 Other Free 28
7007 29 00 Other Free 28
7008 MULTIPLE-WALLED INSULATING UNITS OF GLASS
7008 00 Multiple-walled insulating units of glass:
7008 00 10 Glazed glass, double walled Free 28
7008 00 20 Glazed glass, multiple walled Free 28
7008 00 90 Other Free 28
7009 GLASS MIRRORS, WHETHER OR NOT FRAMED, INCLUDING REAR-VIEW MIRRORS
7009 10 Rear-view mirrors for vehicles:
7009 10 10 Prismatic rear-view mirror for vehicles Free 28
7009 10 90 Other Free 28
  Other:
7009 91 00 Unframed Free 28
7009 92 00 Framed Free 28
7010 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
7010 10 00 Ampoules Free 18
7010 20 00 Stoppers, lids and other closures Free 18
7010 90 00 Other Free 18
7011 GLASS ENVELOPES (INCLUDING BULBS AND TUBES), OPEN, AND GLASS PARTS THEREOF, WITHOUT FITTINGS, FOR ELECTRIC LAMPS, CATHODE-RAY TUBES OR THE LIKE
7011 10 For electric lighting:
7011 10 10 Glass envelopes for fluorescent lamps Free 28
7011 10 20 Glass envelopes for filament lamps Free 28
7011 10 90 Other Free 28
7011 20 00 For cathode-ray tubes Free 28
7011 90 Other:
7011 90 10 Glass envelopes for electronic valves Free 28
7011 90 90 Other Free 28
7013 GLASSWARE OF A KIND USED FOR TABLE, KITCHEN, TOILET, OFFICE, INDOOR DECORATION OR SIMILAR PURPOSES (OTHER THAN THAT OF HEADING 7010 OR 7018)
7013 10 00 Of glass-ceramics Free 18
  Stemware drinking glasses, other than of glass- ceramics:
7013 22 00 Of lead crystal Free 18
7013 28 00 Other Free 18
  Other drinking glasses, other  than of glass ceramics:
7013 33 00 Of lead crystal Free 18
7013 37 00 Other Free 18
  Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics:
7013 41 00 Of lead crystal Free 18
7013 42 00 Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 °C to 300 °C Free 18
7013 49 00 Other Free 18
  Other glassware:
7013 91 00 Of lead crystal Free 18
7013 99 00 Other Free 18
7014 SIGNALLING GLASSWARE AND OPTICAL ELEMENTS OF GLASS (OTHER THAN THOSE OF HEADING 7015), NOT OPTICALLY WORKED
7014 00 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked:
7014 00 10 Signalling glassware Free 28
7014 00 20 Optical elements Free 28
7015 CLOCK OR WATCH GLASSES AND SIMILAR 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
7015 10 Glasses for corrective spectacles:
7015 10 10 Ophthalmic rough blanks Free 18
7015 10 20 Flint button Free 18
7015 10 90 Other Free 18
7015 90 Other:
7015 90 10 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 Free 18
7015 90 20 Glass for sun glasses Free 18
7015 90 90 Other Free 18
7016 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 SMALL WARES, 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 FORMS
7016 10 00 Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes Free 28
7016 90 00 Other Free 28
7017 LABORATORY, HYGIENIC OR PHARMACEUTICAL GLASSWARE, WHETHER OR NOT GRADUATED OR CALIBRATED
7017 10 00 Of fused quartz or other fused silica Free 18
7017 20 00 Of other glass having a linear coefficient of Free 18
expansion not exceeding 5 x 10-6 per Kelvin
within a temperature range of 00C to 3000C
7017 90 Other:
7017 90 10 Graduated or calibrated laboratory glassware Free 18
7017 90 20 Pharmaceutical glassware Free 18
7017 90 30 Hygienic glassware Free 18
7017 90 90 Other Free 18
7018 GLASS BEADS, IMITATION 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 IMITATION JEWELLERY; GLASS MICROSPHERES NOT EXCEEDING 1 MM IN DIAMETER
7018 10 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares:
7018 10 10 Bangles Free 0
7018 10 20 Beads Free 18
7018 10 90 Other Free 18
7018 20 00 Glass microspheres not exceeding 1 mm in diameter Free 18
7018 90 Other:
7018 90 10 Glass Statues Free 18
7018 90 90 Other Free 18
7019 GLASS FIBRES (INCLUDING GLASS WOOL) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, WOVEN FABRICS)
Slivers, rovings, yarn and chopped strands:
7019 11 00 Chopped strands, of a length of not more than 50 mm Free 18
7019 12 00 Rovings Free 18
7019 19 00 Other Free 18
Thin sheets (voiles), webs, mats, mattresses, boards and similar non-woven products:
7019 31 00 Mats Free 18
7019 32 00 Thin sheets (voiles) Free 18
7019 39 00 Other Free 18
7019 40 00 Woven fabrics of rovings Free 18
  Other woven fabrics :
7019 51 00 Of a width not exceeding 30 cm Free 18
7019 52 00 Of a width exceeding 30 cm, plain weave, weighing less than 250 g/sq. metre, of filaments measuring per single yarn not more than 136 tex Free 18
7019 59 00 Other Free 18
7019 90 Other:
7019 90 10 Glass wool or glass fibre Free 18
7019 90 90 Other Free 18
7020 OTHER ARTICLES OF GLASS
7020 00 Other articles of glass:
Glass shells, glass globes and glass founts:
7020 00 11 Globes for lamps and lanterns Free 12
7020 00 12 Founts for kerosene wick lamps Free 12
7020 00 19 Other Free 28
  Glass chimneys:
7020 00 21 For lamps and lanterns Free 12
7020 00 29 Other Free 28
7020 00 90 Other Free. 28

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