Under the GST regime, HSN Code 39121190 classifies Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms - Cellulose Acetates : Non - Plasticised:Other within Chapter 39 – Plastics And Articles Thereof. This code is essential for businesses to correctly calculate and remit taxes on Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms - Cellulose Acetates : Non - Plasticised:Other. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using 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 39121190
The taxation of Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms - Cellulose Acetates : Non - Plasticised:Other under HSN Code 39121190 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 39121190?
Any business engaged in supplying Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms - Cellulose Acetates : Non - Plasticised:Other must apply HSN 39121190 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
Entering the Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms - Cellulose Acetates : Non - Plasticised:Other market requires essential registrations. GST registration enables legal tax collection on HSN 39121190 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 39121190 for Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms - Cellulose Acetates : Non - Plasticised:Other streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 39 – Plastics And Articles Thereof through government circulars to ensure uninterrupted 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 39121190 for accurate classification of Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms - Cellulose Acetates : Non - Plasticised:Other.
Yes, registered businesses can claim input tax credit on Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms - Cellulose Acetates : Non - Plasticised:Other purchases made under HSN 39121190. 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 Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms - Cellulose Acetates : Non - 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 Cellulose And Its Chemical Derivatives, Not Elsewhere Specified Or Included, In Primary Forms - Cellulose Acetates : Non - Plasticised:Other internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.