GST rates and HSN code for Glass paper weight.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
Articles of stone, plaster, cement, asbestos, mica or similar materials | Statues, Statuettes, Pedestals; High Or Low Reliefs, Crosses, Figures Of Animals, Bowls, Vases, Cups, Cachou Boxes, Writing Sets, Ashtrays, Paper Weights, Artificial Fruit And Foliage, Etc.; Other Ornamental Goods Essentially Of Stone | 6802 | 12% | – | 22/09/2017 | – |
Natural Or Artificial Abrasive Powder Or Grain, On A Base Of Textile Material, Of Paper, Of Paperboard Or Of Other Materials, Whether Or Not Cut To Shape Or Sewn Or Otherwise Made Up On A Base Of Paper Or Paperboard Only: Glass Or Sand Coated Paper | 68052030 | 18% | – | 01/07/2017 | – | |
Worked Mica And Articles Of Mica, Including Agglomerated Or Reconstituted Mica, Whether Or Not On A Support Of Paper, Paperboard Or Other Materials Other: Moulded Glass Bonded Or Glass Bonded Mica | 68149050 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar rticles, modelling pastes, dental waxes” and dental preparations with a basis o | Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens , Cellular Plastics Or Cellular Rubber, Impregnated, Coate | 3405 | 18% | – | 01/07/2017 | – |
Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens,Cellular Plastics Or Cellular Rubber, Impregnated, Coated | 34059010 | 18% | – | 01/07/2017 | – | |
Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens,Cellular Plastics Or Cellular Rubber, Impregnated, Coated | 34053000 | 18% | – | 01/07/2017 | – | |
Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens,Cellular Plastics Or Cellular Rubber, Impregnated, Coated | 34054000 | 18% | – | 01/07/2017 | – | |
Polishes And Creams, For Footwear, Furniture, Floors, Coachwork, Glass Or Metal, Scouring Pastes And Powders And Similar Preparations (Whether Or Not In The Form Of Paper, Wadding, Felt, Nonwovens,Cellular Plastics Or Cellular Rubber, Impregnated, Coated | 34059090 | 18% | – | 01/07/2017 | – | |
Other vegetable textile fibres; <strong>paper</strong> yarn and woven fabrics of <strong>paper</strong> yarn | Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Unbleached : Containing 100% By Weight Of Jute : Sacking Fabrics | 53101012 | 5% | – | 01/07/2017 | – |
Woven Fabrics Of Flax – Containing 85% Or More By Weight Of Flax : | 5309 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Flax Containing Less Than 85% By Weight Of Flax : Unbleached Or Bleached : Unbleached | 53092110 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Flax Containing Less Than 85% By Weight Of Flax : Other :Other | 53092990 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Flax Containing 85% Or More By Weight Of Flax : Unbleached Or Bleached : Bleached | 53091120 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Unbleached : Containing 100% By Weight Of Jute : Carpet Backing Fabrics | 53101011 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Flax Containing 85% Or More By Weight Of Flax : Unbleached Or Bleached : Unbleached | 53091110 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Jute Or Of Other Textile Base Fibres Of Heading 5303 Unbleached : Other :Stranded Woven Fabrics Of Jute Containing 50% Or More By Weight Of Jute | 53101092 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Flax Containing Less Than 85% By Weight Of Flax : Other :Printed | 53092920 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Flax Containing 85% Or More By Weight Of Flax : Other : Dyed | 53091910 | 5% | – | 01/07/2017 | – | |
Woven Fabrics Of Flax Containing Less Than 85% By Weight Of Flax : Unbleached Or Bleached : Bleached | 53092120 | 5% | – | 01/07/2017 | – | |
(waste and scrap) <strong>paper</strong> or paperboard | Uncoated Kraft Paper And Paperboard, In Rolls Or Sheets, Other Than That Of Heading 4802 Or 4803 – Other Kraft Paper And Paperboard Weighing 225 G/M2Or More Bleached Uniformly Throughout The Mass And Of Which More Than 95% By Weight Of The Total Fibre Con | 48045200 | 12% | – | 01/07/2017 | – |
A humble yet elegant desk accessory, the glass paperweight serves both a practical purpose and an aesthetic one, often being a decorative item or even a collectible work of art. For businesses dealing with these charming objects in India, understanding the correct HSN (Harmonized System of Nomenclature) code and the applicable GST (Goods and Services Tax) rate is key to smooth trade and compliance.
The classification of a “glass paperweight” can be nuanced, as the term “paperweight” might apply to items made from various materials, and the term “glass” can appear in descriptions of many different products. However, the data points us directly to the relevant HSN chapter for ornamental glass articles.
The primary HSN classification for a glass paperweight, when it functions as an ornamental article, falls under Chapter 70: “Glass and glassware.”
More specifically, within this chapter, ornamental glassware intended for office or indoor decoration is generally categorized under HSN Heading 7013: “Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018).”
The data explicitly mentions:
While the provided data also shows 6802 (“Statues, Statuettes, Pedestals; High Or Low Reliefs, Crosses, Figures Of Animals, Bowls, Vases, Cups, Cachou Boxes, Writing Sets, Ashtrays, Paper Weights, Artificial Fruit And Foliage, Etc.; Other Ornamental Goods Essentially Of Stone”), this code is specifically for ornamental goods essentially of stone. Therefore, a glass paperweight, being primarily of glass, would not fall under HSN 6802 despite the word “paper weights” in its description.
Similarly, other HSN codes in the provided data, like those for abrasive paper (68052030), polishes for glass (3405), paper yarn (5310), or various types of paperboard (4804), are clearly for different products or materials and should not be confused with a glass paperweight.
Based on the provided information, a glass paperweight classified under HSN 70139900 is subject to an 18% GST rate. This rate became effective on July 1, 2017. There is no additional cess mentioned for this item.
It’s important for businesses to correctly identify the material composition of the paperweight. While paperweights made of stone might have a different rate, those made of glass specifically align with the ornamental glassware category.
A typical glass paperweight, being an ornamental glassware item for office or indoor decoration, generally falls under HSN 70139900.
Glass paperweights are subject to an 18% GST rate.
The 18% GST rate for glass paperweights became effective on July 1, 2017.
HSN 7013 generally covers glassware used for table, kitchen, toilet, office, or indoor decoration.
This exclusion means that if the paperweight is made of lead crystal, it might fall under a different specific sub-heading within HSN 7013, likely still with an 18% GST, but with a more precise classification.
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