39159063 is the designated HSN classification for Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes, categorized under Chapter 39 – Plastics And Articles Thereof in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes 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 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 39159063
Goods classified as Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes under HSN 39159063 are taxed based on transaction type. Local sales attract CGST at 9.00% plus SGST/UTGST at 9.00%. For supplies crossing state boundaries, IGST at 18.00% applies. Documentation must reflect kg. as the measurement standard for Chapter 39 – Plastics And Articles Thereof products.
Who Should Use HSN Code 39159063?
Traders, manufacturers, and importers of Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes are required to mention HSN Code 39159063 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 Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes? GST registration is your first compliance requirement for HSN 39159063 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 application of HSN Code 39159063 for Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 39 – Plastics And Articles Thereof should monitor rate updates (9.00%, 9.00%, 18.00%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 39159063 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 39159063 for accurate classification of Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes.
Can I claim input tax credit on Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes purchases?
Yes, registered businesses can claim input tax credit on Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes purchases made under HSN 39159063. 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 39159063?
CGST at 9.00% plus SGST/UTGST at 9.00% applies when Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes 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 Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes domestically?
No, Import Export Code is only required if you plan to import or export Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Amino Resins; Phenolic Resins And Polyurethanes :Of Polyurethanes internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.
