39095000 is the designated HSN classification for Amino - Resins, Phenolic Resins And Polyurethanes, In Primary Forms - Polyurethanes, categorized under Chapter 39 – Plastics And Articles Thereof in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Amino - Resins, Phenolic Resins And Polyurethanes, In Primary Forms - Polyurethanes must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 0.09, SGST/UTGST at 0.09 for local transactions, and IGST at 0.18 for interstate supplies. Quantities are measured in kg. 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 39095000
The taxation of Amino - Resins, Phenolic Resins And Polyurethanes, In Primary Forms - Polyurethanes under HSN Code 39095000 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 kg. for Plastics And Articles Thereof goods under Chapter 39.
Who Should Use HSN Code 39095000?
Every entity transacting in Amino - Resins, Phenolic Resins And Polyurethanes, In Primary Forms - Polyurethanes must quote HSN Code 39095000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Plastics And Articles Thereof. Chapter 39 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the Amino - Resins, Phenolic Resins And Polyurethanes, In Primary Forms - Polyurethanes market requires essential registrations. GST registration enables legal tax collection on HSN 39095000 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 HSN Code 39095000 usage for Amino - Resins, Phenolic Resins And Polyurethanes, In Primary Forms - Polyurethanes simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 39 – Plastics And Articles Thereof to ensure ongoing 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 39095000 for accurate classification of Amino - Resins, Phenolic Resins And Polyurethanes, In Primary Forms - Polyurethanes.
Yes, registered businesses can claim input tax credit on Amino - Resins, Phenolic Resins And Polyurethanes, In Primary Forms - Polyurethanes purchases made under HSN 39095000. 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 Amino - Resins, Phenolic Resins And Polyurethanes, In Primary Forms - Polyurethanes 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 Amino - Resins, Phenolic Resins And Polyurethanes, In Primary Forms - Polyurethanes internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.