GST rates and HSN code for Tempered Glass Screen Protector.
Chapter | Description | HSN Code | Rate (%) | CESS (%) | Effective Date | Rate Revision |
---|---|---|---|---|---|---|
<strong>Glass</strong> and glassware | Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Toughened (Tempered) Safety Glass | 7007 | 18% | – | 15/11/2017 | – |
Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Toughened (Tempered) Safety Glass : Of Size And Shape Suitable For Incorporation In Vehicles, Aircraft, Spacecraft Or Vessels | 70071100 | 18% | – | 15/11/2017 | – | |
Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Toughened (Tempered) Safety Glass : Other | 70071900 | 18% | – | 15/11/2017 | – | |
Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Laminated Safety Glass : Other | 70072900 | 18% | – | 15/11/2017 | – | |
Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Laminated Safety Glass : Of Size And Shape Suitable For Incorporation In Vehicles, Aircraft, Spacecraft Or Vessels: Bullet Proof Glass | 70072110 | 18% | – | 15/11/2017 | – | |
Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Laminated Safety Glass : Of Size And Shape Suitable For Incorporation In Vehicles, Aircraft, Spacecraft Or Vessels: Other | 70072190 | 18% | – | 15/11/2017 | – | |
Other Articles Of Glass | 7020 | 18% | – | 15/11/2017 – 1/07/2017 | – | |
Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) – Slivers, Rovings, Yarn And Chopped Strands : Other | 70191900 | 18% | – | 01/07/2017 | – | |
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 S | 70161000 | 18% | – | 15/11/2017 | – | |
Clock Or Watch Glasses And Similar Glasses, 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 – Other: Clock And Watc | 70159010 | 18% | – | 01/07/2017 | – | |
Signalling Glassware And Optical Elements Of Glass (Other Than Those Of Heading 7015), Not Optically Worked – Signalling Glassware And Optical Elements Of Glass (Other Than Those Of Heading 7015), Not Optically Worked: Signalling Glassware | 70140010 | 18% | – | 15/11/2017 | – | |
Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) – Thin Sheets (Voiles), Webs, Mats, Mattresses, Boards And Similar Non-Woven Products : Mats | 70193100 | 18% | – | 01/07/2017 | – | |
Drawn Glass And Blown Glass, In Sheets, Whether Or Not Having An Absorbent, Reflecting Or Nonreflecting Layer, But Not Otherwise Worked – Glass, Coloured Throughout The Mass (Body Tinted), Opacified, Flashed Or Having An Absorbent, Reflecting Or Non-Refle | 70042011 | 18% | – | 15/11/2017 | – | |
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 | 18% | – | 15/11/2017 | – | |
Glass Fibres (Including Glass Wool) And Articles Thereof (For Example, Yarn, Woven Fabrics) – Slivers, Rovings, Yarn And Chopped Strands : Chopped Strands, Of A Length Of Not More Than 50 Mm | 70191100 | 18% | – | 01/07/2017 | – | |
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 – Ampoules | 70101000 | 18% | – | 01/07/2017 | – | |
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 : Other: Other | 70031990 | 18% | – | 15/11/2017 | – | |
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | Prepared Pigments, Prepared Opacifiers And Prepared Colours, Vitrifiable Enamels And Glazes, Engobes (Slips), Liquid Lustres And Similar Preparations, Of A Kind Used In The Ceramic Enamelling Or Glass Industry; Glass Frit And Other Glass, In The Form Of P | 32071090 | 18% | – | 01/07/2017 | – |
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 | – |
Articles of stone, plaster, cement, asbestos, mica or similar materials | 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 | – |
In today’s digital age, our smartphones are indispensable, and protecting their delicate screens has become a top priority. Tempered glass screen protectors offer robust defense against scratches and cracks. For businesses involved in the import, manufacture, or sale of these popular accessories in India, correctly identifying their HSN (Harmonized System of Nomenclature) code is crucial for accurate GST (Goods and Services Tax) calculation and compliance.
The classification of tempered glass screen protectors under HSN can sometimes be a point of confusion due to their specific nature as a protective accessory for electronic devices, yet they are fundamentally made of glass. Let’s break down the relevant HSN codes and their corresponding GST rates.
Tempered glass screen protectors primarily derive their classification from their material and manufacturing process: they are a form of “toughened (tempered) safety glass.” This places them under Chapter 70 of the HSN, which covers “Glass and glassware.”
The most appropriate HSN codes for tempered glass screen protectors are typically found under Heading 7007 and 7020:
1. HSN 7007: Safety Glass, Consisting of Toughened (Tempered) or Laminated Glass
This heading specifically deals with toughened or tempered glass. While the sub-headings often refer to glass for vehicles or vessels, the “Other” category within this heading is relevant for screen protectors.
This HSN code is a strong candidate because tempered glass screen protectors are, by definition, “toughened (tempered) safety glass” that is not specifically for vehicles. The data indicates that products like “Screen Protector” are included under this HSN.
2. HSN 7020: Other Articles of Glass
This is a broader “other” category for articles made of glass not specified or included elsewhere. Given that screen protectors are “articles of glass,” this HSN can also apply, especially when they are cut and shaped for specific electronic devices.
Many imports and trade data indicate that “Tempered Glass Screen Protector” falls under this HSN code as well. This general classification accommodates articles of glass that are not explicitly covered by more specific headings.
While there might be instances where HSN codes related to plastic self-adhesive plates (like 3919) or articles of plastic (3926) are sometimes cited for generic “screen protectors,” for tempered glass screen protectors, the glass-specific HSN codes (7007 and 7020) are the most accurate.
The Goods and Services Tax (GST) rate for tempered glass screen protectors can be either 18% or 12%, depending on the specific HSN classification adopted by the tax authorities or the interpretation of the “Other” categories.
Some sources also indicate a 5% GST rate under HSN 1103 or 1104 for “other toughened (tempered) safety glass,” but these HSNs are typically associated with products of the milling industry and are less likely to apply to consumer electronics accessories.
Given the conflicting information on the exact rate, it is prudent for businesses to consult with a GST expert or refer to the latest official notifications from the CBIC (Central Board of Indirect Taxes and Customs) to confirm the applicable HSN code and GST rate for their specific tempered glass screen protector products, ensuring full compliance. No CESS charges are typically associated with these HSN codes.
The most common HSN codes are 70071900 and 70200090.
The HSN system allows for detailed classification based on material, function, and degree of processing. Different interpretations or specific product characteristics can lead to variations.
Businesses should consult with a GST professional and refer to the latest official CBIC notifications for clarity.
No, plastic screen protectors are generally classified under HSN codes related to plastics, such as 3919 (self-adhesive films of plastics) with an 18% GST rate.
The GST rate is typically 12%.
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