Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39201092 specifically identifies Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain. 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 39201092
For Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain classified under HSN Code 39201092, tax computation follows GST principles. CGST at 9.00% plus SGST/UTGST at 9.00% covers intrastate sales. IGST at 18.00% applies to interstate transactions. kg. is the prescribed measurement for Plastics And Articles Thereof under Chapter 39.
Who Should Use HSN Code 39201092?
All businesses supplying Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain are obligated to use HSN 39201092 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
Commencing trade in Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain? Secure GST registration to handle taxes on HSN 39201092 classified goods. Businesses with international operations in Plastics And Articles Thereof need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate application of HSN Code 39201092 for Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain 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)
HSN Code 39201092 falls under Chapter 39 – Plastics And Articles Thereof in the GST tariff schedule. This chapter covers various goods including Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain.
Yes, IGST at 18.00% is applicable when Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain is supplied interstate or imported. For local sales within a state, CGST at 9.00% and SGST/UTGST at 9.00% apply instead.
Yes, e-commerce sellers dealing in Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Polymers Of Ethylene: Sheets Of Polyethylene: Other : Flexible, Plain must use HSN 39201092 on their invoices. This applies to all online platforms operating under Plastics And Articles Thereof classification.
To import goods under Plastics And Articles Thereof, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.