Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39159074 specifically identifies Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Non - Plasticised 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: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Non - Plasticised. 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 39159074
The tax structure for Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Non - Plasticised under HSN Code 39159074 follows a dual taxation model. CGST is levied at 9.00% and SGST/UTGST at 9.00% for intrastate sales. Interstate transactions attract IGST at 18.00%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 39 – Plastics And Articles Thereof.
Who Should Use HSN Code 39159074?
Any business engaged in supplying Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Non - Plasticised must apply HSN 39159074 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
Starting a business involving Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Non - Plasticised? GST registration is mandatory for collecting and remitting taxes on HSN 39159074 goods. Companies planning international trade within Plastics And Articles Thereof must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Proper use of HSN Code 39159074 for Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Non - Plasticised streamlines audit processes and supports valid credit claims. Stay updated on 9.00%, 9.00%, and 18.00% rates for Chapter 39 – Plastics And Articles Thereof through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
Official GST rates for Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Non - Plasticised under HSN 39159074 are published in government notifications and the CBIC website. Current rates are CGST 9.00%, SGST/UTGST 9.00%, and IGST 18.00%.
Yes, online marketplaces and e-commerce operators selling Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Non - Plasticised must mention HSN Code 39159074 on invoices. This Plastics And Articles Thereof classification applies to all sales channels under Chapter 39.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Non - Plasticised under HSN 39159074.
GST rates for Waste, Parings And Scrap, Of Plastics - Of Other Plastics : Of Cellulose And Its Chemical Derivatives: Cellulose Plastic Waste Such As Cellulose Acetatc Film Scrap Non - Plasticised and other Plastics And Articles Thereof products under Chapter 39 may change through GST Council recommendations. Monitor official notifications to stay updated on 9.00%, 9.00%, and 18.00% revisions.