HSN code 70189010 is the 8-digit tariff item for glass statues (glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares), under heading 7018 and sub-heading 701890 (Chapter 70). GST is nil, 5% or 18%, depending on the exact description of the goods in each entry. Rates as of 2026-10-21.
HSN 70189010 at a glance
| Tariff item (8 digits) | 70189010 |
|---|---|
| Heading (4 digits) | 7018: Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery, glass eyes other than prosthetic articles, statuettes and other ornaments of lamp-worked glass, other than imitation jewellery, glass microspheres not exceeding 1 mm in diameter |
| Sub-heading (6 digits) | 701890: Other |
| Chapter | 70: Glass and glassware |
| Description | Glass statues (glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares) |
| GST rate | nil, 5% or 18%, by description |
The rate for 70189010 depends on the exact description of the goods in each entry. 5% under 9/2025-CT(R), Schedule I, S. No. 408 for "Glass beads"; 18% under 9/2025-CT(R), Schedule II, S. No. 257 for "Imitation pearls, imitation precious or semi-precious stones and similar glass..."; Nil under 10/2025-CT(R), S. No. 153 for "Glass bangles (except those made from precious metals)".
Rate entries that can apply
The description is the notification's own wording. An entry applies only when the goods match it; for 70189010 the deciding question is the exact description of the goods in each entry.
| HSN scope | Description of goods | GST | CGST + SGST | Entry |
|---|---|---|---|---|
| 7018 | Glass beads | 5% | 2.5% + 2.5% | 9/2025-CT(R), Schedule I, S. No. 408 |
| 7018 | Imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter | 18% | 9% + 9% | 9/2025-CT(R), Schedule II, S. No. 257 |
| 7018 | Glass bangles (except those made from precious metals) | Nil (0%) | Nil | 10/2025-CT(R), S. No. 153 |
Worked example: a ₹1,000 sale under HSN 70189010
Work out which entry your goods fall under first; the tax on a ₹1,000.00 sale then is:
- At nil: no tax, invoice total ₹1,000.00.
- At 5%: CGST ₹25.00 + SGST ₹25.00 (or IGST ₹50.00), invoice total ₹1,050.00.
- At 18%: CGST ₹90.00 + SGST ₹90.00 (or IGST ₹180.00), invoice total ₹1,180.00.
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 (7018) on tax invoices to registered buyers (optional on B2C invoices); above ₹5 crore, at least 6 digits (701890) on all tax invoices. Exports and imports are declared on the shipping bill or bill of entry under the full 8-digit tariff item (70189010), 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 7018
- HSN 70181010: Bangles (glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass... (nil, 5% or 18%)
- HSN 70181020: Beads (glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares) (nil, 5% or 18%)
- HSN 70181090: Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares: other (nil, 5% or 18%)
- HSN 70182000: Glass microspheres not exceeding 1 mm in diameter (nil, 5% or 18%)
See every rate entry for the heading on the HSN 7018 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).