HSN code 70131000 is the 8-digit tariff item for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018), of glass-ceramics, under heading 7013 and sub-heading 701310 (Chapter 70). GST is 18%: 9% CGST + 9% SGST within a state, or 18% IGST to another state. Rates as of 2026-10-21.
HSN 70131000 at a glance
| Tariff item (8 digits) | 70131000 |
|---|---|
| Heading (4 digits) | 7013: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) |
| Sub-heading (6 digits) | 701310: Of glass-ceramics |
| Chapter | 70: Glass and glassware |
| Description | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018), of glass-ceramics |
| GST rate | 18% |
| Within the state | 9% CGST + 9% SGST (or UTGST) |
| To another state | 18% IGST |
9/2025-CT(R), Schedule II, S. No. 252 (HSN 7013) covers "Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)" at 18%. Goods of this code outside that wording fall under the 18% residual entry, so the rate is 18% either way.
The rate entry for this code
The description is the notification's own wording. An entry applies only when the goods match it.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 252 |
| Any | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry, for goods of 70131000 that match none of the descriptions above) | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 639 |
Worked example: a ₹1,000 sale under HSN 70131000
Taxable value ₹1,000.00. Within your state: CGST ₹90.00 + SGST ₹90.00 = ₹180.00, invoice total ₹1,180.00. To a buyer in another state: IGST ₹180.00, the same total.
For other amounts, or to work back from a tax-inclusive price, use the GST calculator.
How many HSN digits to print on the invoice
Notification 78/2020-Central Tax sets the minimum by aggregate turnover in the previous financial year: up to ₹5 crore, at least 4 digits (7013) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (701310) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (70131000), so most exporters print 8 digits on their GST invoices too.
The HSN-wise summary in GSTR-1 uses the same code, so set it once on the item in your billing software. FundRaksha Book stores the HSN and GST rate on each item, splits CGST, SGST and IGST on every bill, and keeps stock and party ledgers alongside.
Other tariff items under heading 7013
- HSN 70132100: ), drinking glasses other than of glass-ceramics, of lead crystal (18%)
- HSN 70132200: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other... (18%)
- HSN 70132900: ), drinking glasses other than of glass-ceramics: other (18%)
- HSN 70133100: Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of... (18%)
- HSN 70133200: Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of... (18%)
- HSN 70133300: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other... (18%)
- HSN 70133900: Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of... (18%)
- HSN 70134100: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other... (18%)
- HSN 70134200: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other... (18%)
- HSN 70139100: Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other... (18%)
- HSN 70139110: Glass statues (glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar... (18%)
- HSN 70139190: Other glassware, of lead crystal: other (glassware of a kind used for table, kitchen, toilet, office... (18%)
- HSN 70139910: Glass statues (glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar... (18%)
- HSN 70139990: Other glassware: other: other (glassware of a kind used for table, kitchen, toilet, office, indoor... (18%)
See every rate entry for the heading on the HSN 7013 page, or all Chapter 70 headings.
Sources
Codes and descriptions: GSTN HSN master (HSN_SAC.xlsx, sheet HSN_MSTR), GST portal, file dated 13.10.2026, read on 21.10.2026; descriptions were converted from capitals and joined with their heading and sub-heading text. Rates: Rates from Notification 9/2025-Central Tax (Rate), 17.09.2025, as amended by Notification 19/2025-Central Tax (Rate) (from 01.02.2026) and Notification 01/2026-Central Tax (Rate) (from 01.05.2026); nil-rated goods from Notification 10/2025-Central Tax (Rate); bricks from Notification 14/2025-Central Tax (Rate).