Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39173290 specifically identifies Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Other Tubes, Pipes And Hoses: Other, Not Reinforced Or Otherwise Combined With Other Materials, Without Fittings:Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Other Tubes, Pipes And Hoses: Other, Not Reinforced Or Otherwise Combined With Other Materials, Without Fittings:Other. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 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 39173290
Tax liability for Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Other Tubes, Pipes And Hoses: Other, Not Reinforced Or Otherwise Combined With Other Materials, Without Fittings:Other under HSN 39173290 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 39 – Plastics And Articles Thereof products must use kg..
Who Should Use HSN Code 39173290?
Every entity transacting in Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Other Tubes, Pipes And Hoses: Other, Not Reinforced Or Otherwise Combined With Other Materials, Without Fittings:Other must quote HSN Code 39173290 on invoices. This includes traders, distributors, and e-commerce sellers operating under Plastics And Articles Thereof. Chapter 39 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Looking to deal in Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Other Tubes, Pipes And Hoses: Other, Not Reinforced Or Otherwise Combined With Other Materials, Without Fittings:Other? GST registration is your first compliance requirement for HSN 39173290 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 HSN Code 39173290 usage for Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Other Tubes, Pipes And Hoses: Other, Not Reinforced Or Otherwise Combined With Other Materials, Without Fittings:Other simplifies reconciliation and protects against penalties. Keep current with 0.09, 0.09, and 0.18 updates for Chapter 39 – Plastics And Articles Thereof to ensure ongoing 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 39173290 for accurate classification of Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Other Tubes, Pipes And Hoses: Other, Not Reinforced Or Otherwise Combined With Other Materials, Without Fittings:Other.
Yes, registered businesses can claim input tax credit on Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Other Tubes, Pipes And Hoses: Other, Not Reinforced Or Otherwise Combined With Other Materials, Without Fittings:Other purchases made under HSN 39173290. 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 Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Other Tubes, Pipes And Hoses: Other, Not Reinforced Or Otherwise Combined With Other Materials, Without Fittings: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 Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Other Tubes, Pipes And Hoses: Other, Not Reinforced Or Otherwise Combined With Other Materials, Without Fittings:Other internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.