Under the GST regime, HSN Code 39204300 classifies 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 Vinyl Chloride:Containing By Weight Not Less Than 6% Of Plasticizers within Chapter 39 – Plastics And Articles Thereof. This code is essential for businesses to correctly calculate and remit taxes on 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 Vinyl Chloride:Containing By Weight Not Less Than 6% Of Plasticizers. The applicable rates are CGST at 0.09, SGST/UTGST at 0.09 for within-state sales, and IGST at 0.18 for interstate supplies. Goods are quantified using 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 39204300
Tax liability 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 Vinyl Chloride:Containing By Weight Not Less Than 6% Of Plasticizers under HSN 39204300 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 39204300?
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 Vinyl Chloride:Containing By Weight Not Less Than 6% Of Plasticizers must quote HSN Code 39204300 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
Entering the 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 Vinyl Chloride:Containing By Weight Not Less Than 6% Of Plasticizers market requires essential registrations. GST registration enables legal tax collection on HSN 39204300 goods. For cross-border trade in Plastics And Articles Thereof items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 39204300 accurately 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 Vinyl Chloride:Containing By Weight Not Less Than 6% Of Plasticizers avoids compliance issues and facilitates credit claims. Monitor changes to 0.09, 0.09, and 0.18 rates for Chapter 39 – Plastics And Articles Thereof to maintain accurate filings and smooth business operations.
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 39204300 for accurate classification 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 Vinyl Chloride:Containing By Weight Not Less Than 6% Of Plasticizers.
Yes, registered businesses can claim input tax credit on 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 Vinyl Chloride:Containing By Weight Not Less Than 6% Of Plasticizers purchases made under HSN 39204300. 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 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 Vinyl Chloride:Containing By Weight Not Less Than 6% Of Plasticizers 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 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 Vinyl Chloride:Containing By Weight Not Less Than 6% Of Plasticizers internationally. For domestic trade within Plastics And Articles Thereof, GST registration is sufficient.