HSN Code and GST Rate for Glass

HSN Code and GST Rate for Glass and Glassware

HSN Code and GST Rate for Glass and 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 CodeHSN Item DescriptionImport PolicyPolicy ConditionsGST Rate in Percentage
7001CULLET AND OTHER WASTE AND SCRAP OF GLASS; GLASS IN THE MASS
7001 00Cullet and other waste and scrap of glass; glass in the mass:
7001 00 10Cullet and other waste and scrap of glassFree18
7001 00 20Enamel glass in the massFree18
7001 00 90OtherFree18
7002GLASS IN BALLS (OTHER THAN MICROSPHERES OF HEADING 7018), RODS OR TUBES, UNWORKED
7002 10 00BallsFree18
7002 20Rods:
7002 20 10Enamel glass rodsFree18
7002 20 90OtherFree18
 Tubes:
7002 31 00Of fused quartz or other fused silicaFree18
7002 32 00Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 00C to 3000CFree18
7002 39 00OtherFree18
7003CAST 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 12Coloured throughout the mass (body tinted),opacified, flashed or having an absorbent, reflecting or non-reflecting layer:
7003 12 10TintedFree28
7003 12 90OtherFree28
7003 19Other:
7003 19 10TintedFree28
7003 19 90OtherFree28
7003 20Wired sheets:
7003 20 10TintedFree28
7003 20 90OtherFree28
7003 30Profiles:
7003 30 10TintedFree28
7003 30 90Other28
7004DRAWN GLASS AND BLOWN GLASS, IN SHEETS, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON- REFLECTING LAYER BUT NOT OTHERWISE WORKED
7004 20Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer:
Window glass (sheet glass):
7004 20 11TintedFree28
7004 20 19OtherFree28
 Other:
7004 20 91TintedFree28
7004 20 99OtherFree28
7004 90Other glass:
 Window glass (sheet glass):
7004 90 11TintedFree28
7004 90 19OtherFree28
 Other:
7004 90 91TintedFree28
7004 90 99OtherFree28
7005FLOAT 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 10Non-wired glass, having an absorbent, reflecting or non-reflecting layer:
7005 10 10TintedFree28
7005 10 90OtherFree28
 Other non-wired glass:
7005 21Coloured throughout the mass (body tinted) opacified, flashed or merely surface ground:
7005 21 10TintedFree28
7005 21 90OtherFree28
7005 29Other:
7005 29 10TintedFree28
7005 29 90OtherFree28
7005 30Wired glass:
7005 30 10TintedFree28
7005 30 90OtherFree28
7007SAFETY GLASS, CONSISTING OF TOUGHENED (TEMPERED) OR LAMINATED GLASS
 Toughened (tempered) safety glass:
7007 11 00Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vesselsFree28
7007 19 00OtherFree28
 Laminated safety glass :
7007 21Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels:
7007 21 10Bullet proof glassFree28
7007 21 90OtherFree28
7007 29 00OtherFree28
7008MULTIPLE-WALLED INSULATING UNITS OF GLASS
7008 00Multiple-walled insulating units of glass:
7008 00 10Glazed glass, double walledFree28
7008 00 20Glazed glass, multiple walledFree28
7008 00 90OtherFree28
7009GLASS MIRRORS, WHETHER OR NOT FRAMED, INCLUDING REAR-VIEW MIRRORS
7009 10Rear-view mirrors for vehicles:
7009 10 10Prismatic rear-view mirror for vehiclesFree28
7009 10 90OtherFree28
 Other:
7009 91 00UnframedFree28
7009 92 00FramedFree28
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 GLASS
7010 10 00AmpoulesFree18
7010 20 00Stoppers, lids and other closuresFree18
7010 90 00OtherFree18
7011GLASS ENVELOPES (INCLUDING BULBS AND TUBES), OPEN, AND GLASS PARTS THEREOF, WITHOUT FITTINGS, FOR ELECTRIC LAMPS, CATHODE-RAY TUBES OR THE LIKE
7011 10For electric lighting:
7011 10 10Glass envelopes for fluorescent lampsFree28
7011 10 20Glass envelopes for filament lampsFree28
7011 10 90OtherFree28
7011 20 00For cathode-ray tubesFree28
7011 90Other:
7011 90 10Glass envelopes for electronic valvesFree28
7011 90 90OtherFree28
7013GLASSWARE OF A KIND USED FOR TABLE, KITCHEN, TOILET, OFFICE, INDOOR DECORATION OR SIMILAR PURPOSES (OTHER THAN THAT OF HEADING 7010 OR 7018)
7013 10 00Of glass-ceramicsFree18
 Stemware drinking glasses, other than of glass- ceramics:
7013 22 00Of lead crystalFree18
7013 28 00OtherFree18
 Other drinking glasses, other  than of glass ceramics:
7013 33 00Of lead crystalFree18
7013 37 00OtherFree18
 Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics:
7013 41 00Of lead crystalFree18
7013 42 00Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 °C to 300 °CFree18
7013 49 00OtherFree18
 Other glassware:
7013 91 00Of lead crystalFree18
7013 99 00OtherFree18
7014SIGNALLING GLASSWARE AND OPTICAL ELEMENTS OF GLASS (OTHER THAN THOSE OF HEADING 7015), NOT OPTICALLY WORKED
7014 00Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked:
7014 00 10Signalling glasswareFree28
7014 00 20Optical elementsFree28
7015CLOCK 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 10Glasses for corrective spectacles:
7015 10 10Ophthalmic rough blanksFree18
7015 10 20Flint buttonFree18
7015 10 90OtherFree18
7015 90Other:
7015 90 10Clock and watch glasses and similar glasses, curved, bent, hollowed and the like, glass spheres and segments of spheres for the manufacture of such glassesFree18
7015 90 20Glass for sun glassesFree18
7015 90 90OtherFree18
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 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 00Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposesFree28
7016 90 00OtherFree28
7017LABORATORY, HYGIENIC OR PHARMACEUTICAL GLASSWARE, WHETHER OR NOT GRADUATED OR CALIBRATED
7017 10 00Of fused quartz or other fused silicaFree18
7017 20 00Of other glass having a linear coefficient ofFree18
expansion not exceeding 5 x 10-6 per Kelvin
within a temperature range of 00C to 3000C
7017 90Other:
7017 90 10Graduated or calibrated laboratory glasswareFree18
7017 90 20Pharmaceutical glasswareFree18
7017 90 30Hygienic glasswareFree18
7017 90 90OtherFree18
7018GLASS 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 10Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares:
7018 10 10BanglesFree0
7018 10 20BeadsFree18
7018 10 90OtherFree18
7018 20 00Glass microspheres not exceeding 1 mm in diameterFree18
7018 90Other:
7018 90 10Glass StatuesFree18
7018 90 90OtherFree18
7019GLASS FIBRES (INCLUDING GLASS WOOL) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, WOVEN FABRICS)
Slivers, rovings, yarn and chopped strands:
7019 11 00Chopped strands, of a length of not more than 50 mmFree18
7019 12 00RovingsFree18
7019 19 00OtherFree18
Thin sheets (voiles), webs, mats, mattresses, boards and similar non-woven products:
7019 31 00MatsFree18
7019 32 00Thin sheets (voiles)Free18
7019 39 00OtherFree18
7019 40 00Woven fabrics of rovingsFree18
 Other woven fabrics :
7019 51 00Of a width not exceeding 30 cmFree18
7019 52 00Of a width exceeding 30 cm, plain weave, weighing less than 250 g/sq. metre, of filaments measuring per single yarn not more than 136 texFree18
7019 59 00OtherFree18
7019 90Other:
7019 90 10Glass wool or glass fibreFree18
7019 90 90OtherFree18
7020OTHER ARTICLES OF GLASS
7020 00Other articles of glass:
Glass shells, glass globes and glass founts:
7020 00 11Globes for lamps and lanternsFree12
7020 00 12Founts for kerosene wick lampsFree12
7020 00 19OtherFree28
 Glass chimneys:
7020 00 21For lamps and lanternsFree12
7020 00 29OtherFree28
7020 00 90OtherFree.28

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Disclaimer: We have taken best efforts to compile the above HSN codes and GST rates. HSN codes and GST rates could change from time to time. Hence, IndiaFilings takes no responsibility for the information presented in this page.

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