Rate of GST for Glass and Glassware

Glass and Glassware falls under HSN code chapter 70 of GST commodity tariff schedule. The details about GST rate changes for sale of Glass and Glassware are being updated here. The notification changes on exemptions for GST for sale of Glass and Glassware and other circulars related to GST for Glass and Glassware are updated in this website.

Update on 18th May, 2017: GST rates for goods

Nil GST RATE;

1. Bangles (except those made from precious metals) [7018]

12% GST RATE;

1. Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns [7020]

Reduced GST rates on 11 June 2017, click here for details

18% GST RATE;

1. Glasses for corrective spectacles [7015 10]

Reduced GST Rates on 11^th June 2017

Earlier rate new rate

7015 10 Glasses for corrective spectacles and flint 18% 12%

buttons

2. 7001 Cullet and other waste and scrap of glass; glass in the mass.

Reduced GST Rates on 06th October, 2017

earlier rate new rate

7001 Cullet or other waste or scrap of Glass 18% 5%

3. 7002 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked

4. 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.

5. 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018).

6. 7015 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.

7. 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.

8. 7018 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 imitaion jewelery; glass microsphers not exceeding 1 mm in diameter.

Revised GST Rates on 21st July, 2018

new rate

7018 10 Bangles, beads and small ware 5 %

7018 90 10 Glass statues [other than those of 12 %

crystal]

9. 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)

28% GST RATE;

All goods not specified elsewhere

1. 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.

Revised GST Rates on 10th November, 2017

Present rate new rate

7003 Cast glass and rolled glass, in sheets or profiles, 28% 18%

whether or not having an absorbent, reflecting

or non-reflecting layer, but not otherwise worked

2. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent,

reflecting or non-reflecting layer, but not otherwise worked.

Revised GST Rates on 10th November, 2017

Present rate new rate

7004 Drawn glass and blown glass, in sheets, whether 28% 18%

or not having an absorbent, reflecting or non-reflecting

layer, but not otherwise worked

3. 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.

Revised GST Rates on 10th November, 2017

Present rate new rate

7005 Float glass and surface ground or polished glass, 28% 18%

in sheets, whether or not having an absorbent,

reflecting or non-reflecting layer, but not

otherwise worked

4. 7006 Glass 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 materials

Revised GST Rates on 10th November, 2017

Present rate new rate

7006 00 00 Glass of heading 7003, 7004 or 7005, bent, 28% 18%

edge-worked, engraved, drilled, enamelled or

otherwise worked, but not framed or fitted with

other materials

5. 7007 Safety glass, consisting of toughened (tempered) or laminated glass.

Revised GST Rates on 10th November, 2017

Present rate new rate

7007 Safety glass, consisting of toughened (tempered) 28% 18%

or laminated glass

6. 7008 Multiple-walled insulating units of glass.

Revised GST Rates on 10th November, 2017

Present rate new rate

7008 Multiple-walled insulating units of glass 28% 18%

7. 7009 Glass mirrors, whether or not framed, including rear-view mirrors.

Revised GST Rates on 10th November, 2017

Present rate new rate

7009 Glass mirrors, whether or not framed, 28% 18%

including rear-view mirrors

Revised GST Rates on 10th November, 2017

Present rate new rate

7009 92 00 Ornamental framed mirrors 18% 12 %

8. 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like.

Revised GST Rates on 10th November, 2017

Present rate new rate

7011 Glass envelopes (including bulbs and tubes), 28% 18%

open, and glass parts thereof, without fittings,

for electric lamps, cathode-ray tubes or the like

9. 7012 – Blank in Tariff.

10. 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked.

Revised GST Rates on 10th November, 2017

Present rate new rate

7014 Signalling glassware and optical elements of glass 28% 18%

(other than those of heading 7015), not optically worked

11. 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; multicellular or foam glass in blocks, panels, plates, shells or similar forms

Revised GST Rates on 10th November, 2017

Present rate new rate

7016 Paving blocks, slabs, bricks, squares, tiles and 28% 18%

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 forms

12. 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns].

Revised GST Rates on 10th November, 2017

Present rate new rate

7020 Other articles of glass [other than Globes 28% 18%

for lamps and lanterns, Founts for kerosene

wick lamps, Glass chimneys for lamps and lanterns]

Revised GST Rates on 21st July, 2018

new rate

7020 00 90 Glass art ware [ incl. pots, jars, votive, 12 %

cask, cake cover, tulip bottle, vase ]

Amendments on 3^rd June, 2017

In Chapter 70, (i) In the 18% rate column, in the entry against 7018, “Glass beads” may be omitted. (ii) In the 5% rate column, the entry “7018 Glass beads” may be inserted. [Glass beads are covered as part of “Embroidery or zari articles” in the 5% rate column under chapter 58.]

Goods and Service Tax (GST) rate tariff in India is designed in 6 categories of goods and services. Four main GST rate slabs framed with Essential goods and services, Standard goods and services and luxury goods and services with 5%, 12%, 18% and 28% respectively. Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%. The most essential goods and services attract nil rate of GST under Exempted Categories. Luxury goods and services and certain specific goods and services attract additional cess than 28% GST.

Comments

SUBHASH GAJDHAR: On 15 May 2017 What Rate on GST of leminates, dgu and safty glass?

VAIVHAB JAIN: On 10 June 2017 I WANT TO KNOW GST TAX RATE ON BROKEN GLASS, CHEMICAL, PACKING, SODA ASH

krishna: On 11 June 2017 What is the rate of tax on old emypty glass bottles

mohd saleem: On 19 June 2017 dear sir kindly let us know how much is the tax on old bottes & broken glass in GST THANKS SALEEM

GIRISH SHARMA: On 19 June 2017 LET ME KNOW HOW MUCH TAX RATE IN GST ON HEAD LIGHT GLASS COVER FOR VEHICLE USE ? /

rohit: On 06 July 2017 rate of tax on 3d eye wear (goggles)in gst

Avnesh Tyagi: On 09 November 2017 What is the GST on float glass

Rate of GST for Glass and Glassware

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