Chapter 39 of the GST framework covers Plastics And Articles Thereof, and HSN Code 39211400 specifically identifies Other Plates, Sheets, Film, Foil And Strip, Of Plastics - Cellular : Of Regenerated Cellulose for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other Plates, Sheets, Film, Foil And Strip, Of Plastics - Cellular : Of Regenerated Cellulose. 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 39211400
Tax liability for Other Plates, Sheets, Film, Foil And Strip, Of Plastics - Cellular : Of Regenerated Cellulose under HSN 39211400 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 39211400?
Every entity transacting in Other Plates, Sheets, Film, Foil And Strip, Of Plastics - Cellular : Of Regenerated Cellulose must quote HSN Code 39211400 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
Starting a business involving Other Plates, Sheets, Film, Foil And Strip, Of Plastics - Cellular : Of Regenerated Cellulose? GST registration is mandatory for collecting and remitting taxes on HSN 39211400 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 application of HSN Code 39211400 for Other Plates, Sheets, Film, Foil And Strip, Of Plastics - Cellular : Of Regenerated Cellulose enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 39 – Plastics And Articles Thereof should monitor rate updates (0.09, 0.09, 0.18) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Other Plates, Sheets, Film, Foil And Strip, Of Plastics - Cellular : Of Regenerated Cellulose under HSN Code 39211400 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 - Cellular : Of Regenerated Cellulose must use HSN 39211400 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 39211400 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 - Cellular : Of Regenerated Cellulose under Plastics And Articles Thereof. This registration links your bank account to process foreign currency payments from overseas buyers.