Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39205991 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 Acrylic Polymers: Other : Other : Rigid, 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 Acrylic Polymers: Other : Other : Rigid, 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 39205991
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 Acrylic Polymers: Other : Other : Rigid, Plain under HSN 39205991 are taxed based on transaction type. Local sales attract CGST at 9.00% plus SGST/UTGST at 9.00%. For supplies crossing state boundaries, IGST at 18.00% applies. Documentation must reflect kg. as the measurement standard for Chapter 39 – Plastics And Articles Thereof products.
Who Should Use HSN Code 39205991?
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 Acrylic Polymers: Other : Other : Rigid, Plain are obligated to use HSN 39205991 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
Starting a business involving Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Acrylic Polymers: Other : Other : Rigid, Plain? GST registration is mandatory for collecting and remitting taxes on HSN 39205991 goods. Companies planning international trade within Plastics And Articles Thereof must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate HSN Code 39205991 usage for Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Acrylic Polymers: Other : Other : Rigid, Plain simplifies reconciliation and protects against penalties. Keep current with 9.00%, 9.00%, and 18.00% updates for Chapter 39 – Plastics And Articles Thereof to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Acrylic Polymers: Other : Other : Rigid, Plain under HSN Code 39205991 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses 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 Acrylic Polymers: Other : Other : Rigid, Plain must use HSN 39205991 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 39205991 for Plastics And Articles Thereof goods before invoicing.
Yes, AD Code registration is required for exporters 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 Acrylic Polymers: Other : Other : Rigid, Plain under Plastics And Articles Thereof. This registration links your bank account to process foreign currency payments from overseas buyers.