Tempered Glass Screen Protector HSN Code

GST rates and HSN code for Tempered Glass Screen Protector.

ChapterDescriptionHSN CodeRate (%)CESS (%)Effective DateRate Revision
<strong>Glass</strong> and glasswareSafety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Toughened (Tempered) Safety Glass700718%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 Vessels7007110018%15/11/2017
Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Toughened (Tempered) Safety Glass : Other7007190018%15/11/2017
Safety Glass, Consisting Of Toughened (Tempered) Or Laminated Glass – Laminated Safety Glass : Other7007290018%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 Glass7007211018%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: Other7007219018%15/11/2017
Other Articles Of Glass702018%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 : Other7019190018%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 S7016100018%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 Watc7015901018%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 Glassware7014001018%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 : Mats7019310018%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-Refle7004201118%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 Worked700518%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 Mm7019110018%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 – Ampoules7010100018%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: Other7003199018%15/11/2017
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inksPrepared 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 P3207109018%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 oPolishes 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, Coate340518%01/07/2017
Articles of stone, plaster, cement, asbestos, mica or similar materialsWorked 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 Mica6814905018%15/11/2017 – 1/07/2017

Understanding the Tempered Glass Screen Protector HSN Code

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.

The Tempered Glass Screen Protector HSN Code

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.

  • Toughened (Tempered) Safety Glass: Other
    • HSN Code: 70071900

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.

  • Other articles of glass: Other
    • HSN Code: 70200090

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.

Understanding GST Rates for Tempered Glass Screen Protectors

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.

  • Under HSN 70071900 (Toughened (Tempered) Safety Glass: Other): The GST rate is 18%. This rate has been in effect since November 15, 2017.
  • Under HSN 70200090 (Other articles of glass: Other): The GST rate is often cited as 12%. This rate has generally been in effect since July 1, 2017, for “Other articles of glass NES” (Not Elsewhere Specified).

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.

FAQs

What are the common HSN codes for tempered glass screen protectors?

The most common HSN codes are 70071900 and 70200090.

Why are there different HSN codes and GST rates for seemingly similar products?

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.

What should a business do to ensure correct HSN and GST application?

Businesses should consult with a GST professional and refer to the latest official CBIC notifications for clarity.

Is a plastic screen protector classified under the same HSN code as tempered glass?

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.

What is the GST rate for tempered glass screen protectors under HSN 70200090?

The GST rate is typically 12%.

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