Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39159071 specifically identifies Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Of Regenerated Cellulose for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Of Regenerated Cellulose. Tax rates applicable include CGST at 9.00%, SGST/UTGST at 9.00%, and IGST at 18.00% for interstate movements. The standard 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 39159071
Goods classified as Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Of Regenerated Cellulose under HSN 39159071 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 39159071?
All businesses supplying Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Of Regenerated Cellulose are obligated to use HSN 39159071 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
Planning to trade in Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Of Regenerated Cellulose? Complete GST registration to legally collect taxes on goods under HSN 39159071. Businesses importing or exporting Plastics And Articles Thereof products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Using HSN Code 39159071 accurately for Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Of Regenerated Cellulose 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)
HSN Code 39159071 is used to classify Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Of Regenerated Cellulose under Chapter 39 – Plastics And Articles Thereof for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Of Regenerated Cellulose, CGST applies at 9.00% and SGST/UTGST at 9.00% for intrastate supplies. Interstate transactions are taxed under IGST at 18.00%.
Yes, GST registration is mandatory for businesses dealing in Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Of Regenerated Cellulose under HSN 39159071. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Plastics And Articles Thereof, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.