Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39209951 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 Other Plastics: Retro Reflective Sheeting: 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 Other Plastics: Retro Reflective Sheeting: 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 39209951
The tax structure for Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Other Plastics: Retro Reflective Sheeting: Rigid, Plain under HSN Code 39209951 follows a dual taxation model. CGST is levied at 9.00% and SGST/UTGST at 9.00% for intrastate sales. Interstate transactions attract IGST at 18.00%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 39 – Plastics And Articles Thereof.
Who Should Use HSN Code 39209951?
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 Other Plastics: Retro Reflective Sheeting: Rigid, Plain are obligated to use HSN 39209951 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 Other Plastics: Retro Reflective Sheeting: Rigid, Plain? Secure GST registration to handle taxes on HSN 39209951 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
Correct HSN Code 39209951 application for Other Plates, Sheets, Film, Foil And Strip, Of Plastics, Non - Cellular And Not Reinforced, Laminated, Supported Or Similarly Combined With Other Materials - Of Other Plastics: Retro Reflective Sheeting: Rigid, Plain ensures smooth input credit utilization and assessment processes. Track 9.00%, 9.00%, and 18.00% rate changes for Chapter 39 – Plastics And Articles Thereof through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
HSN Code 39209951 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 Other Plastics: Retro Reflective Sheeting: Rigid, 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 Other Plastics: Retro Reflective Sheeting: Rigid, 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 Other Plastics: Retro Reflective Sheeting: Rigid, Plain must use HSN 39209951 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.