HSN Code 39012000 provides the tax classification for Polymers Of Ethylene, In Primary Forms Polyethylene Having A Specific Gravity Of 0.94 Or More under Chapter 39 – Plastics And Articles Thereof of the GST tariff. Businesses dealing in Polymers Of Ethylene, In Primary Forms Polyethylene Having A Specific Gravity Of 0.94 Or More must use this code for proper invoicing and return filing. Applicable taxes include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18. The recognized unit of measurement is kg..
HSN Codes under Chapter 39 – Plastics And Articles Thereof
Below are related HSN codes from Chapter 39 – Plastics And Articles Thereof for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Plastics And Articles Thereof... | 39011010 | Polymers Of Ethylene, In Primary Forms - Polyethyl... | 9.00% | 9.00% | 18.00% |
| Plastics And Articles Thereof... | 39011020 | Low Density Polyethylene (Ldpe) | 9.00% | 9.00% | 18.00% |
| Plastics And Articles Thereof... | 39011090 | Polymers Of Ethylene, In Primary Forms - Polyethyl... | 0.09 | 0.09 | 0.18 |
| Plastics And Articles Thereof... | 39013000 | Polymers Of Ethylene, In Primary Forms Ethylene - ... | 0.09 | 0.09 | 0.18 |
| Plastics And Articles Thereof... | 39014010 | Linear Low Density Polyethylene (Lldpe), In Which ... | 9.00% | 9.00% | 18.00% |
| Plastics And Articles Thereof... | 39014090 | Other | 0.09 | 0.09 | 0.18 |
| Plastics And Articles Thereof... | 39019000 | Other | 9.00% | 9.00% | 18.00% |
| Plastics And Articles Thereof... | 39019010 | Polymers Of Ethylene, In Primary Forms - Other: Li... | 9.00% | 9.00% | 18.00% |
| Plastics And Articles Thereof... | 39019090 | Polymers Of Ethylene, In Primary Forms - Other: Ot... | 0.09 | 0.09 | 0.18 |
| Plastics And Articles Thereof... | 39021000 | Polymers Of Propylene Or Of Other Olefins, In Prim... | 0.09 | 0.09 | 0.18 |
GST Rates for HSN 39012000
Goods classified as Polymers Of Ethylene, In Primary Forms Polyethylene Having A Specific Gravity Of 0.94 Or More under HSN 39012000 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 39 – Plastics And Articles Thereof products.
Who Should Use HSN Code 39012000?
All businesses supplying Polymers Of Ethylene, In Primary Forms Polyethylene Having A Specific Gravity Of 0.94 Or More are obligated to use HSN 39012000 on tax invoices. From producers to retailers within Plastics And Articles Thereof, Chapter 39 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Commencing trade in Polymers Of Ethylene, In Primary Forms Polyethylene Having A Specific Gravity Of 0.94 Or More? Secure GST registration to handle taxes on HSN 39012000 classified goods. Businesses with international operations in Plastics And Articles Thereof need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Using HSN Code 39012000 accurately for Polymers Of Ethylene, In Primary Forms Polyethylene Having A Specific Gravity Of 0.94 Or More avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 39 – Plastics And Articles Thereof to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 39012000 for accurate classification of Polymers Of Ethylene, In Primary Forms Polyethylene Having A Specific Gravity Of 0.94 Or More.
Yes, registered businesses can claim input tax credit on Polymers Of Ethylene, In Primary Forms Polyethylene Having A Specific Gravity Of 0.94 Or More purchases made under HSN 39012000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Polymers Of Ethylene, In Primary Forms Polyethylene Having A Specific Gravity Of 0.94 Or More is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Polymers Of Ethylene, In Primary Forms Polyethylene Having A Specific Gravity Of 0.94 Or More internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.