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Key Highlights
- Glassware is classified under Chapter 70, with a variety of products listed based on their intended use, such as tableware, kitchenware, and decorative glass items, each with its specific HSN code.
- All glassware, regardless of its type or material (including lead crystal, glass ceramics, etc.), is taxed at a uniform GST rate of 18%.
- Each specific type of glassware, based on its use and composition, is associated with a unique HSN code, which helps businesses and consumers understand the correct classification for taxation.
When you hear the term "glassware," you may think of elegant wine glasses or everyday drinking cups, but glassware encompasses a wide range of products, from decorative glass pieces to functional ones. Whether you are a business owner, manufacturer, or someone looking to buy glassware for personal use, understanding how GST (Goods and Services Tax) applies to glassware and how the HSN (harmonised system of nomenclature) code works is crucial. This guide will help you make sense of the GST rates, how they are determined, and how to use the HSN code effectively.
Classifying Glassware Based on HSN Codes
Glassware is classified under Chapter 70. Here are the details.
| Description | HSN Code | Rate |
| Glassware of a type used for tables, kitchens, toilets, offices, indoor decoration, or similar purposes (excluding those classified under heading 7010 or 7018) | 7013 | 18% |
| Glassware designed for table, kitchen, toilet, office, indoor decoration, or similar purposes (excluding those classified under heading 7010 or 7018) made of glass-ceramics | 70131000 | 18% |
| Glassware designed for use in settings such as tables, kitchens, toilets, offices, indoor decor, or similar purposes (excluding those categorized under headings 7010 or 7018) - drinking glasses, not of glass-ceramics: made from lead crystal | 70132100 | 18% |
| Glassware designed for various uses such as tableware, kitchenware, bathroom, office, or indoor decoration (excluding items under heading 7010 or 7018) – stemware drinking glasses, but not of glass ceramics: made of lead crystal | 70132200 | 18% |
| Glassware typically used for tables, kitchens, toilets, offices, indoor decoration, or similar purposes (excluding those under heading 7010 or 7018) - stemware drinking glasses, other than those made of glass-ceramics: -- Other | 70132800 | 18% |
| Glassware used for various purposes such as dining, kitchen, bathroom, office, indoor decoration, or similar functions (excluding those classified under heading 7010 or 7018) – Drinking glasses made from materials other than glass-ceramics: Other | 70132900 | 18% |
| Glassware typically used for purposes such as tables, kitchens, toilets, offices, indoor decoration, or similar uses (excluding those classified under headings 7010 or 7018) – includes glassware intended for table use (excluding drinking glasses) or kitchen use, but not made from glass-ceramic | 70133100 | 18% |
| Glassware used for table, kitchen, toilet, office, indoor decoration, or similar purposes (excluding those classified under headings 7010 or 7018) – Glassware intended for table use (excluding drinking glasses) or kitchen use, but not made of glass-ceramic | 70133200 | 18% |
| Glassware typically used for tables, kitchens, toilets, offices, indoor decoration, or similar purposes (excluding those under headings 7010 or 7018) - Other drinking glasses, made from lead crystal, excluding glass-ceramics | 70133300 | 18% |
| Glassware used for tables, kitchens, toilets, offices, indoor decoration, or similar purposes (excluding those under headings 7010 or 7018) - other drinking glasses, not made of glass-ceramics: -- other | 70133700 | 18% |
| Glassware typically used for tables, kitchens, toilets, offices, indoor decoration, or similar functions (excluding those classified under heading 7010 or 7018) – Glassware intended for table use (excluding drinking glasses) or kitchen use, other than glass-ceramic materials | 70133900 | 18% |
| Glassware typically used for tables, kitchens, toilets, offices, indoor decorations, or similar purposes (excluding those under headings 7010 or 7018) – includes glassware intended for tables (excluding drinking glasses) or kitchen use, but not made of glass-ceramics | 70134100 | 18% |
| Glassware designed for use in settings such as tables, kitchens, toilets, offices, or for indoor decoration, and similar purposes (excluding those under headings 7010 or 7018) – Glassware intended for table use (excluding drinking glasses) or kitchen use, other than glass-ceramic types | 70134200 | 18% |
| Glassware typically used for tables, kitchens, toilets, offices, indoor decoration, or similar purposes (excluding those under headings 7010 or 7018) – Glassware designed for table use (excluding drinking glasses) or kitchen purposes, other than those made of glass-ceramics | 70134900 | 18% |
| Glassware typically used for tables, kitchens, toilets, offices, indoor decoration, or similar purposes (excluding those under headings 7010 or 7018) - glassware designed for table use (excluding drinking glasses) or kitchen purposes, excluding glass ceramics. | 70139100 | 18% |
| Glassware used for table, kitchen, toilet, office, indoor decoration, or similar purposes (excluding those under headings 7010 or 7018) - Other Glassware: Made of Lead Crystal: Glass Statues | 70139110 | 18% |
| Glassware intended for use in settings like tables, kitchens, toilets, offices, indoor decoration, or similar purposes (excluding those classified under headings 7010 or 7018) – Other glassware: Made of lead crystal: Other | 70139190 | 18% |
| Glassware intended for use in tables, kitchens, toilets, offices, indoor decoration, or similar purposes (excluding those under headings 7010 or 7018) - Glassware specifically designed for table use (excluding drinking glasses) or kitchen purposes, other than glass-ceramic items | 70139900 | 18% |
| Glassware used for various purposes such as table settings, kitchen, bathroom, office, indoor decoration, or similar uses (excluding those under headings 7010 or 7018) - Other types of glassware: Glass statues | 70139910 | 18% |
| Glassware for use in tables, kitchens, toilets, offices, indoor decoration, or similar purposes (excluding those under heading 7010 or 7018) – Other glassware: Other: Other | 70139990 | 18% |
Simplifying HSN code for Glassware
Knowing the GST rates and HSN codes for glassware is essential for businesses and consumers alike. The uniform 18% GST rate across various glassware types simplifies taxation. You ensure proper classification and compliance by familiarising yourself with the HSN codes specific to different glassware items. This knowledge not only streamlines business operations but also helps consumers make informed purchasing decisions. For an accurate calculation, consider using the GST calculator .
FAQS - FREQUENTLY ASKED QUESTIONS
What is the HSN code for glassware used for table and kitchen purposes?
The HSN code for glassware used for tables, kitchens, toilets, offices, indoor decoration, or similar purposes (excluding glassware under headings 7010 or 7018) is 7013. This code covers various glass items used in domestic and commercial settings.
What glassware items fall under the HSN code 70131000?
HSN code 70131000 refers to glassware designed for use in tables, kitchens, toilets, offices, or indoor decoration, specifically made of glass ceramics. These items include special types of glassware, such as ceramic-glass blends used for decoration or functional purposes.
What is the difference between HSN codes 70132100 and 70132200?
The key difference between HSN codes 70132100 and 70132200 lies in the type of glass used. HSN code 70132100 covers drinking glasses made of lead crystal, while 70132200 includes stemware drinking glasses made of lead crystal but with distinct designs intended for high-end drinking experiences.
What types of glassware are classified under HSN code 70132800?
HSN code 70132800 applies to stemware drinking glasses made from materials other than glass ceramics. These glasses are typically used for formal dining and drinking purposes, excluding glasses made of ceramic blends or those under other specific HSN codes.
What items fall under HSN code 70133100?
HSN code 70133100 is designated for glassware intended for table or kitchen use, excluding drinking glasses and not made from glass ceramics. It includes various glass items such as bowls, plates, and other kitchenware typically used for serving food.
What items fall under HSN code 70133100?
Glassware under HSN code 70133300 refers to drinking glasses made from lead crystal, excluding those made from glass ceramics. These high-quality, clear glasses are typically used for drinking at formal events or luxury dining.
What does HSN code 70133700 represent?
HSN code 70133700 includes other types of drinking glasses not made of glass ceramics. These glasses can be crafted from various glass materials and used casually and formally for drinking purposes.
How is glassware classified under HSN code 70134100?
HSN code 70134100 includes glassware specifically designed for table use (excluding drinking glasses) or kitchen use. These items are crafted from materials other than glass ceramics and are commonly used in household kitchens and dining areas.
What is HSN code 70139100 used for?
HSN code 70139100 refers to glassware used for table, kitchen, toilet, office, or indoor decoration purposes, specifically made of lead crystal. This category often includes decorative pieces such as glass statues made from lead crystal for luxury decoration or display purposes.
What glassware is covered under HSN code 70139900?
HSN code 70139900 covers various types of glassware used for tables, kitchens, toilets, offices, or indoor decoration. These items include glasses and decorative pieces that are made from materials other than glass ceramics and may include specialised items for specific décor or utility purposes.
The information contained herein is generic in nature and is meant for educational purposes only. Nothing here is to be construed as an investment or financial or taxation advice nor to be considered as an invitation or solicitation or advertisement for any financial product. Readers are advised to exercise discretion and should seek independent professional advice prior to making any investment decision in relation to any financial product. Aditya Birla Capital Group is not liable for any decision arising out of the use of this information.
