Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39174000 specifically identifies Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Fittings 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 - Fittings. 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 39174000
The taxation of Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Fittings under HSN Code 39174000 depends on supply location. Intrastate transactions require CGST at 0.09 and SGST/UTGST at 0.09. Interstate supplies are charged IGST at 0.18. Invoices should consistently use kg. for Plastics And Articles Thereof goods under Chapter 39.
Who Should Use HSN Code 39174000?
Manufacturers, wholesalers, retailers, and exporters dealing in Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Fittings are required to mention HSN 39174000 on all tax documents. This classification under Plastics And Articles Thereof applies to businesses of all sizes operating within Chapter 39. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Planning to trade in Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Fittings? Complete GST registration to legally collect taxes on goods under HSN 39174000. 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
Accurate HSN Code 39174000 usage for Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Fittings 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 standard unit of measurement for Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Fittings under HSN Code 39174000 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Fittings must use HSN 39174000 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 39174000 for Plastics And Articles Thereof goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Tubes, Pipes And Hoses, And Fittings Therefor (For Example, Joints, Elbows, Flanges), Of Plastics - Fittings under Plastics And Articles Thereof. This registration links your bank account to process foreign currency payments from overseas buyers.