Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39203090 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 Styrene :Other 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 Styrene :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 39203090
Goods classified as 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 Styrene :Other under HSN 39203090 are taxed based on transaction type. Local sales attract CGST at 0.09 plus SGST/UTGST at 0.09. For supplies crossing state boundaries, IGST at 0.18 applies. Documentation must reflect kg. as the measurement standard for Chapter 39 – Plastics And Articles Thereof products.
Who Should Use HSN Code 39203090?
Every entity transacting 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 Styrene :Other must quote HSN Code 39203090 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 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 Styrene :Other? GST registration is your first compliance requirement for HSN 39203090 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
Proper use of HSN Code 39203090 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 Styrene :Other streamlines audit processes and supports valid credit claims. Stay updated on 0.09, 0.09, and 0.18 rates for Chapter 39 – Plastics And Articles Thereof through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
HSN Code 39203090 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 Styrene :Other.
Yes, IGST at 0.18 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 Styrene :Other is supplied interstate or imported. For local sales within a state, CGST at 0.09 and SGST/UTGST at 0.09 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 Styrene :Other must use HSN 39203090 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.