Finance/Compliance Consultant
68261 Points
Posted on 30 June 2026
Safety glass (toughened or laminated) supplied to the automotive industry attracts a GST rate of 18% under HSN 7007. Even though it is used in motor vehicles, Section Note 2(c) of Section XVII explicitly excludes safety glass from being classified as an auto part under HSN 8708 (which carries a 28% rate).