Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39059100 specifically identifies Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms - Other : Copolymers for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms - Other : Copolymers. 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 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... | 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 39059100
The tax structure for Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms - Other : Copolymers under HSN Code 39059100 follows a dual taxation model. CGST is levied at 0.09 and SGST/UTGST at 0.09 for intrastate sales. Interstate transactions attract IGST at 0.18. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 39 – Plastics And Articles Thereof.
Who Should Use HSN Code 39059100?
Any business engaged in supplying Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms - Other : Copolymers must apply HSN 39059100 on invoices. The Plastics And Articles Thereof category under Chapter 39 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Commencing trade in Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms - Other : Copolymers? Secure GST registration to handle taxes on HSN 39059100 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
Accurate application of HSN Code 39059100 for Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms - Other : Copolymers 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 39059100 for accurate classification of Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms - Other : Copolymers.
Yes, registered businesses can claim input tax credit on Polymers Of Vinyl Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms - Other : Copolymers purchases made under HSN 39059100. 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 Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms - Other : Copolymers 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 Acetate Or Of Other Vinyl Esters, In Primary Forms; Other Vinyl Polymers In Primary Forms - Other : Copolymers internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.