Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 7003 specifically identifies cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 9% + SGST 9%

Inter-State Split

IGST 18%

Compliance Check-list

✓Mention HSN 7003 on all Tax Invoices for cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but
✓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 7003

"Classifying cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but correctly is critical to avoid litigation. While the base rate is 18%, always check for anti-dumping duties if importing, especially under the Glass category. AasanKhata automatically monitors these shifts for you."