Glass & Glassware HSN Code & GST Rate - 7013

In the facet of international trade and taxation, it is important to note that glassware businesses are able to identify specific HSN code along with applicable Goods and Services Tax (GST) rates for the efficient operation. This article explains the complete glass hsn code and gst rate which deals with glassware of various purposes and details the rates of GST implemented in India.

Understanding HSN Code 7013

Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)” is used for HSN Code 7013. This covers a wide range of products made of glass used in domestic and commercial activities. The classification does not include these items: 7010 glass containers used for packing and 7018 glass beads, imitation pearls and such other articles.

GST Rates Applicable to HSN Code 7013

Even in India, the tax system is just as complicated. Under grade HSN Code 7013, there is no exception to the rule as the GST is set at 18%, effective from July 1, 2017. As with the other products, this includes a split federal GST at nine percent and state GST at another nine percent or in the case of inter-state sales, GST is consolidated into a single tax of 18 percent.

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Specific Subheadings of HSN Code 7013

HSN Code 7013 is further divided into more granular categories under the broad category of Glassware. The rating list includes and is not limited to:

HSN Code	Description	GST Rate (%)
70131000	Glassware of glass-ceramics used for table, kitchen, toilet, office, indoor decoration, or similar purposes.	18
70132100	Drinking glasses (excluding those of glass-ceramics) made of lead crystal.	18
70132200	Stemware drinking glasses (excluding those of glass-ceramics) made of lead crystal.	18
70132800	Other stemware drinking glasses (excluding those of glass-ceramics and lead crystal).	18
70132900	Other drinking glasses (excluding those of glass-ceramics and lead crystal).	18
70133100	Glassware of lead crystal used for table (other than drinking glasses) or kitchen purposes.	18
70133200	Glassware for table (other than drinking glasses) or kitchen purposes, made of glass with a linear coefficient of expansion not exceeding 5 x 10⁻⁶ per Kelvin within a temperature range of 0°C to 300°C (excluding glass-ceramics and lead crystal).	18
70133300	Other drinking glasses are made of lead crystal.	18
70133700	Other drinking glasses (excluding those of glass-ceramics and lead crystal).	18
70133900	Other glassware used for table (other than drinking glasses) or kitchen purposes (excluding glass-ceramics and lead crystal).	18
70134100	Glassware of lead crystal used for table or kitchen purposes (excluding drinking glasses).	18
70134200	Glassware for table or kitchen purposes, made of glass with a linear coefficient of expansion not exceeding 5 x 10⁻⁶ per Kelvin within a temperature range of 0°C to 300°C (excluding glass-ceramics and lead crystal).	18
70134900	Other glassware used for table or kitchen purposes (excluding glass-ceramics and lead crystal).	18
70139100	Glassware of lead crystal used for toilet, office, indoor decoration, or similar purposes (excluding those used for table or kitchen purposes).	18
70139900	Other glassware used for toilet, office, indoor decoration, or similar purposes (excluding lead crystal and those used for table or kitchen purposes).	18

Note: The terms listed above are not exhaustive. The government may at any time change the GST listings; thus, we advise you to always check reliable and official websites for the most current rates.

Implications for Businesses

It is crucial to understand that all companies that deal with glassware under this code, whether in manufacturing, importing, or selling, must adhere to the eighteen percent GST without exception. The understanding of classification complexity ensures that business income is correctly accounted for and tax returns are filed in compliance with the law. Also knowing the subdivisions of this code helps in easier tax filings and more seamless tax return audits.

You Can Also Read: Top 10 Glass Bottle Manufacturers in India

Conclusion

For businesses that deal with glassware, understanding the intricacies of the HSN codes and GST rates can be challenging. HSN 7013 covers a wide spectrum of glass items, each falling under an 18% GST bracket in India. Paying attention to these classifications and rates goes beyond remaining compliant with the law; it also brings about effective business and financial management. For more comprehensive guides and changes regarding GST and HSN codes for glassware, please visit the official GST website or speak to a tax expert.

FAQs

1. What is the HSN code of glass used for kitchenware and tableware?

The HSN code of glass used for kitchenware and tableware is 7013, which is a subclass under the glass HSN code and GST rate classification.

2. What is the 7013 HSN code GST rate applicable in India?

The 7013 HSN code GST rate in India is 18% being 9% CGST + 9% SGST for intra-state trading or 18% IGST for inter-state trading.

3. Does all glassware fall under HSN code 7013?

HSN code 7013 does not include all types of glassware. This code is only applicable for glassware used for tables, kitchens, toilets, offices, and glass for indoor decoration other than glass containers (7010) and glass beads (7018).

4. What GST rate is applicable to decorative glassware under HSN 7013?

The GST rate of decorative glassware under 7013 HSN code is 18% GST for all categories.

5. Are drinking glasses covered under the glass HSN code and GST rate?

Drinking glasses of lead crystal, glass-ceramics, and similar materials are classified under HSN code 7013 and are covered within the 18% GST rate.

6. Is there a separate HSN code for tempered glassware?

Tempered glassware is likely to have a different HSN code of glass but if it is meant for use on the table, in the kitchen, or for other household purposes, it falls under the 7013 HSN code GST rate with 18% GST.

7. What is the GST rate for glassware used in offices?

The glass items put to use in offices, such as display pieces and even paperweights, fall under HSN Code 7013 and are subject to 18% GST.

8. How do I classify glass bowls and plates under the HSN code?

Glass bowls and plates used for dining purposes come under glass HSN code and GST rate 7013 and like all other dining materials, are taxed at 18% GST.

9. Is the GST rate of 18% applicable for all kinds of glassware marked with HSN code 7013?

Yes, glassware under HSN Code 7013 including drinking glasses, kitchenware, and decorative glassware are all categorized under GST at 18 percent.

10. Where can I find information on the latest updates on HSN code concerning GST for glass?

You can always know about the 7013 HSN tax rate updates via the official GST portal or other relevant sites, or check with a legal tax consultant for compliance.