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Verified Category: Glass

HSN Code 7018

Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation

Current GST Rate
18%
Verified ✓
Rate noteRate varies within this heading — 0%: Glass bangles (except those made from precious metals); 5%: Glass beads; 18%: Imitation pearls, imitation precious or semi-precious…

Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 7018 specifically identifies imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation 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 7018 on all Tax Invoices for imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation
  • 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 7018

"Classifying imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation 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."