Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 7001 specifically identifies cullet or other waste or scrap of glass for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 7001 on all Tax Invoices for cullet or other waste or scrap of glass
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 7001

"Classifying cullet or other waste or scrap of glass correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Glass category. AasanKhata automatically monitors these shifts for you."