HSN Code 39159010 provides the tax classification for Waste, Parings And Scrap, Of Plastics - Of Other Plastics :Of Polypropylene under Chapter 39 – Plastics And Articles Thereof of the GST tariff. Businesses dealing in Waste, Parings And Scrap, Of Plastics - Of Other Plastics :Of Polypropylene 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 39159010
The taxation of Waste, Parings And Scrap, Of Plastics - Of Other Plastics :Of Polypropylene under HSN Code 39159010 depends on supply location. Intrastate transactions require CGST at 9.00% and SGST/UTGST at 9.00%. Interstate supplies are charged IGST at 18.00%. Invoices should consistently use kg. for Plastics And Articles Thereof goods under Chapter 39.
Who Should Use HSN Code 39159010?
Traders, manufacturers, and importers of Waste, Parings And Scrap, Of Plastics - Of Other Plastics :Of Polypropylene are required to mention HSN Code 39159010 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 Waste, Parings And Scrap, Of Plastics - Of Other Plastics :Of Polypropylene? GST registration is your first compliance requirement for HSN 39159010 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
Using HSN Code 39159010 accurately for Waste, Parings And Scrap, Of Plastics - Of Other Plastics :Of Polypropylene avoids compliance issues and facilitates credit claims. Monitor changes to 9.00%, 9.00%, and 18.00% rates for Chapter 39 – Plastics And Articles Thereof to maintain accurate filings and smooth business operations.
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 39159010 for accurate classification of Waste, Parings And Scrap, Of Plastics - Of Other Plastics :Of Polypropylene.
Yes, registered businesses can claim input tax credit on Waste, Parings And Scrap, Of Plastics - Of Other Plastics :Of Polypropylene purchases made under HSN 39159010. Ensure your supplier mentions correct HSN code and GST rates (9.00%, 9.00%) on the invoice.
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Waste, Parings And Scrap, Of Plastics - Of Other Plastics :Of Polypropylene is sold within the same state. IGST at 18.00% 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 Waste, Parings And Scrap, Of Plastics - Of Other Plastics :Of Polypropylene internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.