39081019 is the designated HSN classification for Other Primary Form, categorized under Chapter 39 – Plastics And Articles Thereof in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Other Primary Form must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 9.00%, SGST/UTGST at 9.00% for local transactions, and IGST at 18.00% for interstate supplies. Quantities are measured in N.a for billing purposes.
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 39081019
For Other Primary Form classified under HSN Code 39081019, tax computation follows GST principles. CGST at 9.00% plus SGST/UTGST at 9.00% covers intrastate sales. IGST at 18.00% applies to interstate transactions. N.a is the prescribed measurement for Plastics And Articles Thereof under Chapter 39.
Who Should Use HSN Code 39081019?
Traders, manufacturers, and importers of Other Primary Form are required to mention HSN Code 39081019 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
Looking to deal in Other Primary Form? GST registration is your first compliance requirement for HSN 39081019 goods. International traders in Plastics And Articles Thereof products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate HSN Code 39081019 usage for Other Primary Form simplifies reconciliation and protects against penalties. Keep current with 9.00%, 9.00%, and 18.00% updates for Chapter 39 – Plastics And Articles Thereof to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 39081019 should I mention on invoices?
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 39081019 for accurate classification of Other Primary Form.
Can I claim input tax credit on Other Primary Form purchases?
Yes, registered businesses can claim input tax credit on Other Primary Form purchases made under HSN 39081019. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
What is the difference between CGST and IGST for HSN 39081019?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Other Primary Form is sold within the same state. IGST at 18.00% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Other Primary Form domestically?
No, Import Export Code is only required if you plan to import or export Other Primary Form internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.
