Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39042290 specifically identifies Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Plasticised:Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Plasticised:Other. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is N.a.
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... | 39012000 | Polymers Of Ethylene, In Primary Forms Polyethylen... | 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 |
GST Rates for HSN 39042290
The taxation of Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Plasticised:Other under HSN Code 39042290 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use N.a for Plastics And Articles Thereof goods under Chapter 39.
Who Should Use HSN Code 39042290?
Traders, manufacturers, and importers of Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Plasticised:Other are required to mention HSN Code 39042290 on all GST documents. This Plastics And Articles Thereof classification under Chapter 39 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Entering the Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Plasticised:Other market requires essential registrations. GST registration enables legal tax collection on HSN 39042290 goods. For cross-border trade in Plastics And Articles Thereof items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate application of HSN Code 39042290 for Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Plasticised:Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 39 – Plastics And Articles Thereof should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
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 39042290 for accurate classification of Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Plasticised:Other.
Yes, registered businesses can claim input tax credit on Polymers Of Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Plasticised:Other purchases made under HSN 39042290. 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 Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Plasticised:Other 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 Vinyl Chloride Or Of Other Halogenated Olefins, In Primary Forms - Other Poly (Vinyl Chloride): Plasticised:Other internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.