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. Chapter 70: Glass and glassware.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 7018 | Glass beads Notification 9/2025-CT(R), Schedule I, S.No. 408 |
| 18%9% + 9% | 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 Notification 9/2025-CT(R), Schedule II, S.No. 257 |
| Nil | 7018 | Glass bangles (except those made from precious metals) Notification 10/2025-CT(R), S.No. 153 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 7018 in the GSTN HSN master (9 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 7018 10 | GLASS BEADS, IMITATION PEARLS, IMITATION PRECIOUS OR SEMI-PRECIOUS STONES AND SIMILAR GLASS SMALLWARES : | – | |
| 7018 10 10 | BANGLES | – | Save |
| 7018 10 20 | BEADS | – | Save |
| 7018 10 90 | OTHER | – | Save |
| 7018 20 | GLASS MICROSPHERES NOT EXCEEDING 1 MM IN DIAMETER | – | |
| 7018 20 00 | GLASS MICROSPHERES NOT EXCEEDING 1 MM IN DIAMETER | – | Save |
| 7018 90 | OTHER : | – | |
| 7018 90 10 | GLASS STATUES | – | Save |
| 7018 90 90 | OTHER | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (7018) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
