HSN Code 39081071 provides the tax classification for Flake (Chip) under Chapter 39 – Plastics And Articles Thereof of the GST tariff. Businesses dealing in Flake (Chip) must use this code for proper invoicing and return filing. Applicable taxes include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00%. 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... | 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 39081071
Tax liability for Flake (Chip) under HSN 39081071 varies by transaction geography. CGST at 9.00% combined with SGST/UTGST at 9.00% applies to local sales. Interstate movement attracts IGST at 18.00%. All billing for Chapter 39 – Plastics And Articles Thereof products must use kg..
Who Should Use HSN Code 39081071?
All businesses supplying Flake (Chip) are obligated to use HSN 39081071 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
Entering the Flake (Chip) market requires essential registrations. GST registration enables legal tax collection on HSN 39081071 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
Proper use of HSN Code 39081071 for Flake (Chip) streamlines audit processes and supports valid credit claims. Stay updated on 9.00%, 9.00%, and 18.00% rates for Chapter 39 – Plastics And Articles Thereof through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 39081071 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 39081071 for accurate classification of Flake (Chip).
Can I claim input tax credit on Flake (Chip) purchases?
Yes, registered businesses can claim input tax credit on Flake (Chip) purchases made under HSN 39081071. 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 39081071?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Flake (Chip) 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 Flake (Chip) domestically?
No, Import Export Code is only required if you plan to import or export Flake (Chip) internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.
