The HSN code and GST rate for items made of glass and glassware that fall under Chapter 70 of the HSN Code.
HSN Code and GST Rate for Glass and Glassware
This article examines the HSN code and GST rate for items made of glass and glassware that fall under Chapter 70 of the HSN Code.
This Chapter excludes:
- products falling under heading 3207, such as vitrifiable enamels and glazes, glass frit, and other glass products in the form of powder, granules, or flakes;
- Chapter 71 articles (such as those relating to imitation jewellery);
- electrical insulators (heading 8546), optical fibre cables (heading 8544), or fittings made of insulating material (heading 8547);
- thermometers, barometers, hydrometers, optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, and other Chapter 90-related items;
- lamps, lighting fixtures, illuminated nameplates, illuminated signs, and similar items with a fixed light source that fall under heading 9405;
- Toys, games, sporting goods, Christmas tree ornaments, or other Chapter 95-related items (glass eyes without processes for dolls or other Chapter 95-related items are not included); or
- Buttons, vacuum flasks that fit, scent or similar sprays, and other Chapter 96-related items
In order to comply with headings 7003, 7004, and 7005:
- Because of any procedure it underwent prior to annealing, glass is not considered to have been “worked”;
- Glass is classified as sheets regardless of how it is cut;
- The term “absorbent, reflecting, or non-reflecting layer” refers to a microscopic thin coating of metal or a combination of substances (for example, metal oxide) that absorbs, for example, infrared light or enhances the reflective surface characteristics of the glass while also still allowing it to retain some level of transparency or translucency, or that prevents light from reflecting on the surface of the glass.
Whether or not the goods mentioned in heading 7006 have the characteristics of articles, they are still included in that heading.
When used in reference to heading 7019, the term “glass wool” means:
- mineral wools with a minimum weight-based silica (SiO2) content of 60%;
- Mineral wools that have less than 60% silica (SiO2) but more than 5% of alkaline oxide (K2O or Na2O) or more than 2% of boric oxide (B2O3);
- Mineral wools that don’t meet the aforementioned requirements fall under heading 6806.
The term “glass” as used in this Schedule includes fused quartz and other fused silica.
Check For More Detaills: HSN Code Rate
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 | ||
Conclusion
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